74 Upkeep and maintenance expenses or taxes for property used by a beneficiary
74 Upkeep and maintenance expenses or taxes for property used by a beneficiary
Enter, up to a reasonable amount, the portion of the trust's income that was used to pay upkeep and maintenance expenses and taxes for property made available to a beneficiary in accordance with the trust deed. This amount is added to the trust's income to adjust for the fact that it is deducted twice (once in the trust's financial statements or on line 70, and again on line 81).
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