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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Canada /4. Withholding on benefits-in-kind / 4.10 Employee ownership trust

4.10 Employee ownership trust

Canada

Bill C-59 received Royal Assent in June 2024. It defines an employee ownership trust as:

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•�� a trust resident in Canada
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•�� holding shares of a qualifying business (which is broadly an active business in Canada, excluding partnerships)

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