Me Caroline Rhéaume, Avocate, M.fisc., TEP

Strategic Use of Trusts in Tax and Estate Planning 3rd Edition

Strategic Use of Trusts in Tax and Estate Planning 3rd Edition provides comprehensive and concise coverage of practical strategies and tactics to maximize the use of trusts in tax, estate and financial planning. Specifically designed for tax, legal and financial planning professionals, this is an essential resource for researching inter-vivos and testamentary trusts and understanding their domestic and foreign use. It clearly identifies tax savings situations, measures the risks involved and points out the items that can compromise the recourse of a trust for tax and financial planning purposes. This thorough guide provides an in-depth analysis of the attribution rules including recent CRA technical interpretations and court cases dealing with trusts and the attribution rules.

In a dynamic and practical way, the author shares her extensive knowledge of the trust as a vehicle for planning. You will discover that the trust can not only be part of an estate planning framework, but can also be used in a vast number of situations. With this resource, you will be able to elaborate innovative strategies more easily and better understand the sometimes complex statutory framework.

Table of Contents

  1. Trust under Common and Civil Law
  2. The Trust and its Fiscal Framework
  3. What is Income and What is Capital of a Trust?
  4. Using Trusts as a Way to Protect an Inheritance
  5. Testamentary Spousal Trust and Post-Mortem Planning
  6. Testamentary Trusts– Recent Developments
  7. Testamentary Trusts and Blended Families
  8. Trusts for Minors
  9. Insurance and Trusts
  10. Trusts and Ownership of a Vacation Property
  11. Impediments to Planning Using Inter Vivos Trusts
  12. Trusts and Income Splitting
  13. Trusts in an Estate Freeze Context
  14. New Development – Attribution Rules
  15. Trusts and the 21-Year Deemed Disposition
  16. Trusts and Farm Property
  17. Asset Protection Trusts
  18. Trusts With Foreign Connections
  19. Trust as an Employe Incentive
  20. Unusual Trusts


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