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STEP Journal

Non-billable NRT

Natasha Miklaucic, January 2009

Natasha Miklaucic is a Partner in the Toronto office of Borden Ladner Gervais LLP.

Summary:

The NRT rules apply to those non-resident trusts other than ‘exempt foreign trusts’ for which there is a Canadian ‘resident contributor’ or a Canadian ‘resident beneficiary’

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