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I-3 - Taxation Act
Section 597.0.2
Disposition versions
597.0.2. Where a trust is deemed under section 597 or 597.0.1 to cease to be resident in Canada at a particular time, the following rules apply in respect of the trust in relation to the particular taxation year that is, because of that cessation of residence, deemed to end immediately before the particular time:
(a) the trust’s fiscal return for the particular taxation year is deemed to be filed with the Minister on a timely basis if it is filed with the Minister on or before the 90th day after the end of the trust’s taxation year that is deemed to start at the particular time because of that cessation of residence; and
(b) an amount that is included in computing the trust’s income (determined without reference to paragraphs a and b of section 657 and section 657.1) for the particular taxation year but that otherwise became payable by the trust in the period after the particular taxation year and before the end of the trust’s taxation year that is deemed to start at the particular time because of that cessation of residence, is deemed to have become payable by the trust immediately before the end of the particular taxation year and not at any other time.
