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Types of Trusts The types of trusts and the meaning of testamentary trusts vs. inter vivos trusts.	Non-resident Trusts Residency and income tax return filing requirements.
Where to send your T3 return Trusts resident in Canada, non-resident trusts and deemed resident trusts.	Specified investment flow-through (SIFT) trust income and distribution tax Special rules that apply to SIFT trusts and how to calculate the tax.
Due dates Find out when your returns and payments are due.	Clearance certificates When a clearance certificate is required, what forms to use.