Dividend taxation for unit trust unit holders modifies income inclusion and provides tax deduction and withholding rules. Amendment revises tax treatment of unit trust distributions: a defined qualifying dividend is exempt from inclusion in total income for individual unit holders below a specified income threshold; if the unit holder's total income exceeds that threshold the qualifying dividend is includible but the unit holder is entitled to a deduction from income-tax payable at a prescribed rate on that dividend. The Trust is required to deduct income-tax at a prescribed rate from distributions to unit holders who are nonresident individuals.