My understanding is that when dividends are paid to a resident FT and subsequently distributed to a NR beneficiary, the distribution to the beneficiary is subject to Part XIII withholding tax. The FT prepares NR4 for the beneficiary. If dividends are paid to a NR FT and subsequently distributed to …

Distribution from family trust to non-resident

Deepinthemoneycall January 28, 2026, 2:32am 2

Your understanding is correct. Part XIII is assessed only once at the time that payment is made to the NR. Corp prepares the NR4.

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