The immigrated individuals in Canada within the previous 5 years and has built a non-Canadian resident trust prior to their immigration need to be alert that the income tax exemption from immigrant trusts expires after 31st December 2014. According to this rule, persons who are affected may consider making changes to this type of trusts. There is an announcement in 2014 federal budget from the Government that the cancel of the 60-month or 5 year tax exemption for immigrant trusts, effective for tax years ending on or after 11th February 2014.