Tax changes announced in January 2016 for certain trusts and loss restriction events

Notice to the reader

The legislative measures below have received Royal Assent.

On January 15, 2016 the Department of Finance released proposed legislative changes for consultation. These proposals include:

The following questions and answers are based on the proposed measures. Please note that these measures will not become law until they have received Royal Assent.

The CRA will continue to communicate tax changes through its Web site, its forms and publications, its phone enquiries services and other communication channels, as the information becomes available. In the meantime, please consult the Web site of the Department of Finance Canada to find out more.

Page details

Date modified: