New Bare Trust T3 Filing Obligations
Introduction Under new Canadian legislation, bare trust arrangements are now subject to the filing requirements of a T3 Trust Income Tax and Information Return, where they previously were not required to. This new legislation applies to trusts with…
Land Owner Transparency Registry
Pre-existing owners that are "reporting bodies" (as defined in the legislation) with an interest in land are required to file a transparency report by November 30, 2021.