加拿大2025年聯邦預算案將裸信託的申報義務延後至2026年12月31日或之後結束的課稅年度。該預算案也將個人信託的21年視同處置條款擴大至包括向其他信託的間接轉移，例如向新信託擁有的公司轉移資產。經合組織修訂後的共同報告標準和加密資產報告架構的實施將延後至2027年1月。未充分利用的住房稅以及飛機和船舶的奢侈稅將從2025報告年度起取消。


CANADA: Budget expands trust anti-avoidance rule

 
Canada's 2025 federal Budget defers the bare trust reporting obligations to tax
years ending on or after 31 December 2026. It also expands the 21-year deemed
disposal provisions for personal trusts to include indirect transfers to another trust,
such as a transfer to a corporation owned by a new trust. Implementation of the
OECD’s amended Common Reporting Standard and Cryptoasset Reporting
Framework is being deferred until January 2027. The underused housing tax and
the luxury tax on aircraft and boats are being abolished as of the 2025 reporting
year.

Borden Ladner Gervais
Miller Thomson
Davies Ward Phillips & Vineberg
Canadian Department of Finance