When must the dual condition of being resident in Canada and being a contributor be satisfied for a trust to be deemed resident in Canada for a particular taxation year? CRA responded:
[A] resident contributor at a particular time does not include an individual - other than a trust and an individual who, before that time, was never a non-resident - who at that time had not been resident in Canada for a period of, or periods the total of which is more than 60 months.
Subject to the exception in the preceding paragraph, a resident contributor in respect of an inter vivos trust established in 1960 or later at any time is an entity that is at that time both resident in Canada and a contributor to the trust. The time referred to in the legislative provisions of subsection 94(3) is the specified time in a particular taxation year of the trust. Consequently, in determining whether the rules in subsection 94(3) (as proposed) apply, we must consider whether the entity was resident in Canada at the specified time and whether it had made a contribution to the trust on or before the specified time. The specified time is generally the trust's taxation year-end.