Canada’s non-resident trust rules (the "NRT Rules") have been a matter of extensive review in hearings of the Standing Senate Committee on Banking, Trade and Commerce in recent months. One of the key concerns raised by taxpayers and their advisers has been that these rules may apply to investments by Canadian resident investors in non-resident commercial trusts ("NRTs").

type Tax Law Bulletin - Canada's Non-Resident Trust Rules May Catch Foreign Commercial Trusts With Canadian Investors