Section 6, The Income Tax Act, 2000

trustees. (1) Subject to subsections (2) and (3), the chargeable trust income of a trustee shall be taxed at the rate or ratesprescribed in Part III of the First Schedule. (2) The chargeable trust income of a trustee of the estate of a deceased taxpayer who at the date of death was a resident individual shall be subject to tax at the rates specified in Part I of the First Schedule for— a) the year of assessment in which death occurred; and b) the following year of assessment, on the basis of the table that would have applied to the taxpayer had the taxpayer been alive for the entire year of (3) The chargeable trust income of a trustee of an incapacitated person's trust shall be taxed at the rates prescribed in Part I of the First Schedule as if it were the income of the incapacitated person.