Canada Tax Agency Issues Updated Trust Guide for 2025

March 4, 2026, 5:00 AM UTC

The Canadian Revenue Agency Feb. 27 issued an updated guide for trusts for the 2025 tax reporting period. Topics covered include: 1) the exemption from filing for bare trusts for 2025, with new conditional filing exemptions for certain trusts beginning for tax years ending after Dec. 31, 2025; 2) expanded requirements and exceptions for filing beneficial ownership information, including new listed trust categories; 3) updated capital gains reporting rules; 4) the reduction to 14 percent, from 15 percent, in the individual income tax rate effective July 1, 2025; 5) guidance on claiming the Clean Technology Investment Tax Credit for eligible ...

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