///?p=37586#Q7b">19 June 2015 STEP Roundtable, oral Q.7(a)): Will an individual who becomes resident in Canada for the first time, and who has previously contributed property to a non-resident trust, thereby being considered a resident contributor, cause s. 94(3)(a) to deem the trust to be resident from January 1 of that taxation year? CRA stated:
Since the individual has previously contributed property to the trust, the individual will be a contributor. Since the individual is a contributor and is resident in Canada, the individual will be a resident contributor.
Therefore, the non-resident trust will be deemed [by s. 94(3)(a)] to be resident in Canada throughout the taxation year, even if the taxation year commenced before the individual became a resident of Canada.