28 September 2009 Internal T.I. 2008-0300511I7 - Classification of a foreign entity - Anstalt -- summary under Corporation

In light of its characteristics, a Liechtenstein anstalt could be treated for Canadian purposes as either a trust or a corporation depending on the specific facts of the particular situation. However, CRA would not change its published position that an anstalt is a corporation without a public announcement to that effect which would only have prospective effect.