Explanatory notes on taxation of non-resident trusts and foreign investment entities
By: published by John Manley, Deputy Prime Minister and Minister of Finance.
Contributors: Manley, John, 1950-
Publisher: Dept. of Finance Canada
Published: 2003
Place of publication: [Ottawa]
Language: eng
Number of pages: 203
Subjects: Canada.; Trusts and trustees -- Taxation -- Canada.; Investments, Foreign -- Taxation -- Law and legislation -- Canada.; Capital gains tax -- Law and legislation -- Canada.
Notes: Distributed by the Government of Canada Depository Services Program.

Issued also in French under title: Notes explicatives concernant l'imposition des fiducies non-résidentes et des entités de placement étrangères.

Available also on the Internet.