Article
Bare Trust Reporting In Canada: Where The Rules Stand, Which Arrangements Are Caught, And Who Must File For 2026
After years of uncertainty and last-minute relief, Canada's bare trust reporting rules have finally been settled through Bill C-15. The new regime exempts most family arrangements while requiring commercial structures like nominee corporations and joint ventures to file detailed beneficial ownership disclosures starting with the 2026 taxation year. Understanding which arrangements are caught, which are exempt, and what steps to take now is essential for compliance before the March 31, 2027 filing deadline.
Miller Thomson LLP