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HC 8B: Trustee income in income year of person’s death and following 3 income years
or “Tax on trust money for four years after someone dies”
You could also call this:

“How trusts are grouped when they give out money or property”

When a trust gives out money or property, it gets put into one of three groups. You can think of these groups as different types of trusts.

The first type is called a complying trust. This is explained in section HC 10.

The second type is called a foreign trust. You can learn more about this in section HC 11.

The third type is called a non-complying trust. This is described in section HC 12.

The trust is put into one of these groups at the time it gives out money or property. This helps decide how the trust and the people who get money from it are taxed.

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Next up: HC 10: Complying trusts

or “Trusts that follow strict income and tax rules”
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Part H Taxation of certain entities
Trusts

HC 9Classifying trusts

  1. A trust is classified at the time it makes a distribution as—

  2. a complying trust under section HC 10:
    1. a foreign trust under section HC 11:
      1. a non-complying trust under section HC 12.