• Distributable net income is the income distributed among the beneficiaries of the trust.

  • This figure represents the maximum taxable amount received by the unit holder or beneficiary - anything above this figure is not taxable.
  • DNI provides beneficiaries with a reliable source of income while minimizing the amount of income tax paid by the trust.
  • DNI is calculated using the trust’s taxable income, subtracting capital gains or adding capital losses, and then adding the exemption.