Immigrants to Canada and non-resident executives who are relocated to Canada to work, whether on a short or long-term basis, can legitimately take advantage of provisions under the Income Tax Act (Canada) (the "ITA") by using non-resident trusts to shelter income from assets located outside Canada. Investment income earned by such trusts are not subject to tax in Canada for up to 60 months from the time the immigrant or executive first becomes a resident of Canada.