settlement of property [ settlement ]

Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust

personal trust manager | personal trust officers | personal trust officer | trustee officer

Election for Deemed Disposition and Reacquisition of Capital Property of a Trust Governed by an Employees' Profit Sharing Plan under Subsection 144(4.2)

examine trust agreements | examine trust funds | examine trust | examine trusts

handle investments in trusts | preserve trusts | handle trust investments | maintain trusts

Since May 2015, the 4th Anti-Money Laundering Directive requires Member States to put in place central registers on beneficial ownership of all EU companies and other legal arrangements like trusts – this is currently being implemented by Member States.

(b) if at any time at or before a specified time in a trust’s taxation year, a resident contributor to the trust contributes to the trust property that is restricted property of the trust, or property for which restricted property of the trust is substituted, and the trust is at that specified time an exempt foreign trust by reason of paragraph (f) of the definition “exempt foreign trust” in subsection (1), the amount of the trust’s income for the taxation year from the restricted property, and the amount of any taxable capital gain from the disposition in the taxation year by the trust of the restricted property, shall be included in c ...[+++]omputing the income of the resident contributor for its taxation year in which that taxation year of the trust ends and not in computing the income of the trust for that taxation year of the trust; and

It is acknowledged that Member States can have provisions applicable to occupational pension schemes in areas such as company law, trust law and insolvency law that extend beyond national prudential provisions.

list in a substantive provision the types of identification data to be collected on the beneficial owner, also when no trust is involved.