www.fin.gc.ca/n18/18-065-eng.asp
www.fin.gc.ca/drleg-apl/2018/ita-lir-0718-eng.asp
Update:
www.osullivanlaw.com/blog/2019/11/getting-ready-for-the-new-trust-reporting-and-disclosure-rules.shtml
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/november-10-2022/implementation-enhanced-trust-reporting-requirements-delayed/
www.blaney.com/getpdf.aspx?show=15667&type=publication&ipl=1