Canada: Trusts

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Closing The Loophole On Indirect Trust Transfers And The 21-Year Deemed Disposition Rule: New Measure In Budget 2025

For Canadian tax planners and trust beneficiaries, the “21-year rule” is a critical milestone.

RS

Rotfleisch & Samulovitch P.C.

Canada's Anti-Deferral Regime And The FAPI Rules: When Offshore Trust Structures Trigger More Tax

Canadian income tax law does not prohibit Canadian residents from using offshore entities or structures. What it does prohibit—explicitly and deliberately—is the deferral of Canadian tax on passive or investment income through foreign intermediaries.

RS

Rotfleisch & Samulovitch P.C.

Pourquoi la planification d’inaptitude est-elle importante en Alberta?

Planifier pour l'avenir ne se résume pas à la rédaction d'un testament. De nombreux Canadiens négligent ce qui pourrait arriver s'ils venaient à souffrir d'inaptitude cognitive ou fonctionnelle.

MT

Miller Thomson LLP

Would The Real Guarantor Please Stand Up

Not all guarantees are created equal. There is considerable confusion amongst mortgage lenders when structuring a mortgage loan highlighted by a recurring tendency to insist...

BJ

Bennett Jones LLP

CRA Trust Reporting Requirements In Canada: T3 Filing Rules, Bare Trust Updates & Tax Audit Risk

RS

Rotfleisch & Samulovitch P.C.

When Offshore Trusts Escape Section 94: How To Leverage Planning Opportunities Within Canada’s Exempt Foreign Trust Rules

RS

Rotfleisch & Samulovitch P.C.

Vefghi Holding Corp. v. Canada: How To Avoid The "Tax Trap" On Timing Of Flow-Through For Dividend Income And Timing Of Receipts For Trusts

RS

Rotfleisch & Samulovitch P.C.

Estate Planning: When Health Practitioners Should Consider A Professional Will

MA

MLT Aikins LLP

The Hidden Legal Risks Behind Restricted Donations: What Every Non-profit Needs To Know

Canada Commercial

MT

Miller Thomson LLP

Constructive And Resulting Trusts: What They Are And Why They Matter

Canada Commercial

DS

Devry Smith Frank LLP

Selected Tax Measures In The 2025 Federal Budget - Canada

F

Fasken

Budget 2025: Building Canada's Strength

C

Cassels

Tax Reporting Rules, Tax Obligations For Regular Trusts And Bare Trusts: What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Employee Ownership Trusts: A Guide To Structuring And Settlement

Canada Employment

L

Linmac

How To Master The 24-Month Holding Period Requirement For QSBC Shares And Lifetime Capital Gains Exemption In Canada

RS

Rotfleisch & Samulovitch P.C.

McCutcheon v. The King – When Fake Tax Losses Lead To CRA Gross Negligence Penalties: The Risk Of Willful Taxpayer Blindness

RS

Rotfleisch & Samulovitch P.C.

Understanding CRA Form T106 And How It Compares To U.S. Reporting Requirements

RS

Rotfleisch & Samulovitch P.C.

Why Canada’s Workforce Math Doesn’t Work Without Immigration

Canada Immigration

Moving2Canada

CRA Trust Reporting Requirements In Canada: T3 Filing Rules, Bare Trust Updates & Tax Audit Risk

RS

Rotfleisch & Samulovitch P.C.

PEI Modernizes Its Trustee Act

In 2025, Prince Edward Island introduced a sweeping modernization of its trust legislation through Bill No. 5 –Trustee Act, replacing the longstanding Trustee Act (Chapter T-8).

CP

Cox & Palmer

Business Succession Planning – Putting The Pieces Together

Succession planning is not a one-and-done conversation for business owners. Much like the work of building the actual business, it is an ongoing, sometimes shifting, process.

Canada Commercial

PV

Pallett Valo LLP

Mr. Grenon's Legendary RRSP And Its Implications For Registered Plan Trustees

On July 4, 2025, the Federal Court of Appeal (the Court) released its long-awaited decision in The RRSP of James T. Grenon by its trustee CIBC Trust Corporation v. His Majesty the King (Grenon).

BL

Borden Ladner Gervais LLP

Business Succession Planning – Understanding Key Drivers

It is a fact of life that every business owner must exit their business eventually, whether in retirement or on death.

Canada Commercial

PV

Pallett Valo LLP

A Canadian Tax Lawyer's Guide To Changes In Tax Obligations For Trust Executors And Trustees That Will Simplify Estate Administration

RS

Rotfleisch & Samulovitch P.C.

Beyond Succession: How Employee Ownership Trusts Are Reshaping Canadian Business Exits (Podcast)

Canada Commercial

BJ

Bennett Jones LLP

EIFEL Tips And Traps Every Business Should Know For 2025 And Beyond

RS

RSM Canada

Changing Your Mind And Your Family Trust Can Be Hard To Do: Just Ask Rupert Murdoch

OE

O'Sullivan Estate Lawyers LLP

Canadian Taxation Of Trusts

Canada Commercial

MT

McCarthy Tétrault LLP

Crafting The Will To Facilitate Effective Post-mortem Estate Planning

MT

Miller Thomson LLP

Limited Partnerships As A Planning Tool: Insights From Anthony v. Binscarth Holdings GP Inc., 2025 ONCA 130

PV

Pallett Valo LLP

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

Charitable Giving

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

Estate And Trust Taxation: Important Considerations

OE

O'Sullivan Estate Lawyers LLP

Limited Partnerships As A Planning Tool: Insights From Anthony v. Binscarth Holdings GP Inc., 2025 ONCA 130

In a recent decision, the Court of Appeal upheld the lower court's decision in favour of Binscarth Holdings L.P. (the "Partnership") and its general partner...

PV

Pallett Valo LLP

Using A Trust In Your Estate Plan

This Advisory provides an overview of the legal concept of a trust, including its role in family wealth preservation and management.

OE

O'Sullivan Estate Lawyers LLP

Charitable Giving

People support charities for a variety of reasons. Some donate to a hospital or health charity which has provided assistance to a close relative or friend.

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

Estate And Trust Taxation: Important Considerations

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...

OE

O'Sullivan Estate Lawyers LLP

Trust Reporting And The Duty To Account: "I Fought The Law And The Law Won"

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

CRA Relief And Proposed Amendments Mitigate Bare Trust Reporting Burden On Energy Companies

On October 29, 2024, the Canada Revenue Agency (CRA) issued a release stating that it will not require bare trusts to file trust returns for the 2024 tax year...

BJ

Bennett Jones LLP

Trust Residency Unraveled: How Central Management Determines Tax Obligations

The case similarly deals with two family trusts, the Ted Trust and the Darmos Trust, and centers on whether these trusts should be considered residents of Alberta or Ontario...

MM

Mills & Mills

Private Wealth And Private Client - Canada

'Things don't work as well as they used to.' This is a common refrain voiced by many Canadians today. With the pandemic two years behind us we are dealing with the aftermath and the strains and divisions it has engendered.

OE

O'Sullivan Estate Lawyers LLP

CRA Announces Bare Trusts Are Exempt From Trust Reporting Requirements For 2024

On October 29, 2024, the Canada Revenue Agency ("CRA") announced that it will not require bare trusts to file a T3 Income Tax and Information Return ("T3 Return"), including Schedule 15 (Beneficial Ownership...

AB

Aird & Berlis LLP

What Are Alter Ego Trusts? How Can They Help Your Estate Planning?

RS

Rotfleisch & Samulovitch P.C.

Department Of Finance Announces Relief From Bare Trust Reporting For The 2024 Taxation Year

BD

Burnet, Duckworth & Palmer LLP

Not "Trusting" Average Canadians: Exceptions Added To New Trust Reporting Rules

BL

Borden Ladner Gervais LLP

Proposed Amendments To Trust Reporting Requirements – August 2024 Edition

Canada Commercial

GR

Gardiner Roberts LLP

How To Successfully Leverage Employee Ownership Trusts (EOTs) For Business Succession Planning

Canada Commercial

RS

Rotfleisch & Samulovitch P.C.

Discretionary Trusts And Family Law Division: 50% Of Zero Is Still Zero

OE

O'Sullivan Estate Lawyers LLP

Finance Proposes Complicated Amendments To Trust Reporting Requirements

Canada Commercial

CP

Carters Professional Corporation

Poring Over Pour-Over Provisions: Caution If Your Will Gifts To An Existing Trust

OE

O'Sullivan Estate Lawyers LLP

Canadian Federal Government Releases Significant Draft Tax Legislation

OH

Osler, Hoskin & Harcourt LLP

Proposed Changes In The Reporting Requirements For Bare Trusts

Canada Real Estate

SB

Sorbara Law

Variation Of A Trust By Disclaimer

Canada Commercial

HH

Hull & Hull LLP

Weighing The Risks: Joint Bank Accounts & In-trust Accounts In Estate Planning (July 11, 2024)

MA

MLT Aikins LLP

"No Take Backs" – Can A Settlor Revoke A Trust?

Canada Commercial

HH

Hull & Hull LLP

Variation Of Trusts Act – Does The "Benefit" Need To Be Financial?

HH

Hull & Hull LLP

Varying A Will: A Potential Estate Administration Solution

HH

Hull & Hull LLP

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Latest Videos

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Different Types Of Entities Lenders May Encounter: Trusts (Video)

GW

Gowling WLG

Getting Ready For GDPR - Part Four - Legal Issues And Trustee Decisions (Video)

GW

Gowling WLG

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