1. Sonja Chong - 9/2005
INDEX FOR SCHEMATICS
APPENDIX I Application of Proposed S.94(3)
APPENDIX II Resident Contributor
APPENDIX III Contributor
APPENDIX IV Contribution
APPENDIX V Resident Beneficiary
APPENDIX VI Connected Contributor
APPENDIX VII Non-Resident Time
The Appendices have been prepared without considering all the coming-into-force
provisions for new Section 94 of the Income Tax Act contained in Subsection 1 of
Clause 17 of the July 18, 2005 Draft Legislation.

2. Sonja Chong - 9/2005

3. Sonja Chong - 9/2005
APPENDIX I
APPLICATION OF PROPOSED SUBSECTION 94(3)
NO
NO
YES
NO YES
YES
YES
NO
NO NO
YES YES
ST stands for Specified Time as defined in proposed S.94(1).
TIP: To maximize 60-month holiday, becomes resident early in the year.
Is the trust non-
resident at the end
of the taxation year
(“ST”) ?
Is the trust an
Exempt Foreign
Trust ?
Is there a
Resident
Contributor at
the ST ?
Is there a
Resident
Beneficiary at
the ST ?
Trust deemed to be
Canadian resident
throughout taxation
year for purposes of
S.94(3)
STOP
STOP
STOP
Does the trust exist
at the end of a
taxation year ?
Is the trust non-
resident immediately
before it ceases to
exist (“ST”) ?
STOP

4. Sonja Chong - 9/2005
APPENDIX II
RESIDENT CONTRIBUTOR
NO
YES
YES
YES NO
NO
YES NO
YES
NO
YES
NO
NO
YES
TIP: 60-month tax holiday does not apply to say a minor contributor who is two years old
and who has been a resident since birth.
Is the entity resident at the
ST and a Contributor to the
particular trust ?
STOP,
i.e. no Resident
Contributor at ST
Is the entity an individual ? Is the individual a trust ?
Entity is a
Resident
Contributor
at the ST
Is the individual resident
for more than 60 months
cumulatively before the
ST ?
Has the
individual
always
been a
Canadian
resident
before the
ST ?
Is the particular
trust a pre-1960
inter-vivos trust
created by a non-
resident then ?
Did the individual
make any post-
1959
Contributions to
the particular
trust ?
STOP, i.e.
no Resident
Contributor
at the ST
STOP, i.e.
no Resident
Contributor at
the ST
Entity is a
Resident
Contributor at the
ST

5. Sonja Chong - 9/2005
APPENDIX III
CONTRIBUTOR
NO
YES
YES, NO
Entity includes an association, a corporation, a fund, a natural person, a joint venture, an
organization, a partnership, a syndicate, a trust, and for taxation years starting October 30, 2003,
a foundation [proposed S.248(3)(b)].
TIP: Generally no grandfathering for when a Contribution was made.
At or before the ST, has the
entity made a Contribution
to the trust ?
STOP
Does the entity still exist ?
Entity is a Contributor

6. Sonja Chong - 9/2005
APPENDIX V
RESIDENT BENEFICIARY
NO
YES
YES
NO
NO
YES
NO
NO
YES
Is the entity a beneficiary
[as defined in S.94(1)] of a trust?
Is the entity a Specified Charity,
or a successor Beneficiary at the
ST?
Is the beneficiary resident at the
ST?
Is there a Connected
Contributor to the trust at the
ST?
The entity is a Resident
Beneficiary at the ST
STOP
STOP
STOP
STOP

7. Sonja Chong - 9/2005
APPENDIX VI
CONNECTED CONTRIBUTOR
NO
YES
YES
NO
NO
YES
NO
YES
NO
YES
Is there an entity
(including those that have
ceased to exist) that is a
Contributor to the trust at
the ST?
STOP
Is the Contributor an
individual who has, before
the ST of the taxation year,
been resident in Canada
cumulatively for less than
60 months ?
Is the Contributor
a trust ?
Has the individual
ever been non-
resident prior to
the ST ?
Was the Contribution
made by the entity at a
Non-resident Time ?
The entity is a
Connected
Contributor at the
ST
STOP, i.e. no
Connected
Contributor
STOP, i.e. no
Connected
Contributor

8. Sonja Chong - 9/2005
APPENDIX VII
NON-RESIDENT TIME (“NRT”)
YES NO
NO
YES
YES NO
NO
YES
YES
NO
YES
NO
NO
NO
YES
(1) If the Contribution was made prior to June 23, 2000, “a 60-month period” is changed to “an 18-month period”.
(2) Within the 60-month post contribution period, the Contribution would be considered made at a NRT if at the
end of a particular year the Contributor has not become resident . However, if the Contributor became resident
within the 60-month period, S.94(10) would apply retroactively. To the extent there was a beneficiary who was
resident at the trust’s particular year end, the trust would be deemed resident for all relevant taxation years after
the Contribution Time unless the Contributor has not accumulated more than 60 months of residency, as
provided under paragraph (a) of the definition of “connected contributor” in proposed subsection 94(1).
Was the Contribution
made by the entity before
the ST of the taxation
year of the trust ?
Was the entity non-resident
at the time the Contribution
was made, ie. contribution
time (“CT”) ?
NRT not
relevant
STOP
Is the entity an individual ?
Did the trust arise as a
consequence of the
individual’s death ?
Was the entity non-
resident or non-
existent throughout a
60-month period prior
to the CT ? (1)
Was the individual non-
resident throughout an
18-month period prior
to death ?
Is the entity non-resident or non-existent
throughout a 60-month period after the CT, or if
the entity is an individual, was the individual non-
resident throughout the period starting after the
CT and ending immediately prior to the date of
death of the individual (assuming this period
would be 60 months or less) ?(2)
Contribution not
considered made at
NRT
Contribution considered made
at a NRT
Contribution
not considered
made at a NRT
Contribution
considered made at a
NRT