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This Advisory provides an overview of some of the key rules
regarding the Canadian taxation of estates and testamentary and
inter vivos trusts, including spouse, alter ego, joint partner and
other life interest trusts in domestic estate planning and trust
and estate administration.

TYPES OF TRUSTS

Definition and Creation of a Trust and Other General
Trust Principles

A trust is considered a separate entity and is a taxpayer under
the Income Tax Act (Canada) (the “ITA”). Please refer to
our Advisory “Using a Trust in Your Estate Plan” to
learn more about general trust principles, such as the legal nature
of a trust, how a trust…



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