Full text
the particular trust is non-resident at a specified time in that taxation year of the particular trust;
the particular trust is non-resident at a specified time in that taxation year of the particular trust;
at any time (in this subsection referred to as the “transfer time”) before the end of a trust’s taxation year (in this subsection referred to as the “trust’s year”), property was transferred or lent, either directly or indirectly in any manner whatever, by any person (in this subsection referred to as the “transferor”) to