21 May 2008 External T.I. 2007-0259271E5 F - Fiducie non-résidente - contribuant immigrant -- summary under Subsection 94(10)

For the purposes of the definitions of resident contributor and connected contributor, a period of residence in Canada that occurs before a period of non-resident status which, in turn, is followed by a return to Canada one of the periods counted in determining whether the number of months exceeds 60.