Canada: Trusts

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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

Ontario Court Comments On AI Competency

Canada Technology

MT

McCarthy Tétrault LLP

The Havoc Of The "Standard" Release In Employment Law And Human Rights

Canada Employment

BR

Bow River Law

Canadian Intellectual Property Office "Next Generation Patents" Update And Status As Of May 13, 2025

SB

Smart & Biggar

Webinar: 2025 Global In-House Counsel Survey Report: Unique Insights Into The Global In-House Counsel Profession

Worldwide Law Practice

IC

In-House Counsel Worldwide

Conflit d'intérêts dans l'administration d'une succession : ce que l'affaire Virdi Estate (Re) enseigne aux exécuteurs testamentaires

Canada Litigation

MT

Miller Thomson LLP

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

All Trustees, whether Estate Trustees or otherwise, have a duty to account to the beneficiaries on whose behalf a trust is being managed.

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

'Bare Trusts' Not Required To File T3, Schedule 15 For 2024 Tax Year, Says CRA

The Canadian Revenue Agency (CRA) has recently announced that bare trusts are not required to file T3 returns and Schedule 15 for the 2024 tax year, extending from a similar exemption for the 2023 tax year.

RS

Rotfleisch & Samulovitch P.C.

Understanding Bare Trust Reporting Rules: Key Updates For The 2025 Taxation Year

On August 12, 2024, draft legislative proposals were introduced by the Department of Finance that, among other things, are designed to clarify the bare trust reporting rules...

MT

Miller Thomson LLP

The 2024 Year-End Tax Planner

Engaging in effective tax planning with the professionals at Bateman MacKay is often a multi-year endeavour.

BM

Bateman MacKay LLP

Employee Ownership Trusts: An Introduction For Business Owners

Canada Commercial

CW

Clark Wilson LLP

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

BJ

Bennett Jones LLP

Trust Residency Unraveled: How Central Management Determines Tax Obligations

MM

Mills & Mills

Private Wealth And Private Client - Canada

OE

O'Sullivan Estate Lawyers LLP

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

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.

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

The Canada Revenue Agency ("CRA") made headlines in March over its infamous handling of new compliance and reporting requirements for trusts. Bill C-32, which came into effect on December 15, 2022...

BD

Burnet, Duckworth & Palmer LLP

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

Earlier this year, new enhanced reporting obligations for many express trusts (that is, defined to include intentionally created trusts, as well as bare trust arrangements) for taxation years ending on or after Dec. 31.

BL

Borden Ladner Gervais LLP

Proposed Amendments To Trust Reporting Requirements – August 2024 Edition

Enhanced trust reporting requirements were enacted for trusts with a taxation year ending after December 30, 2023, and required certain trusts to file a T3 Trust Income Tax...

Canada Commercial

GR

Gardiner Roberts LLP

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

Employee ownership trusts (EOTs) are an important tax planning tool for Canadian business owners who plan to exit their business.

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

Variation Of A Trust By Disclaimer

The right for a beneficiary to disclaim their interest under an estate is well-established in Ontario, traceable back to the original English courts of chancery...

Canada Commercial

HH

Hull & Hull LLP

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

Estate planning can be an overwhelming process. With so many options and so much information available, it can be difficult to know where to start.

MA

MLT Aikins LLP

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

Circumstances change. What may have made sense for someone at one time of their life may not make sense at a different time.

Canada Commercial

HH

Hull & Hull LLP

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

The Variation of Trusts Act might be the shortest statute that I am aware of, with the entire statute likely containing fewer words than the current blog. At its most basic the Act provides the court...

HH

Hull & Hull LLP

Varying A Will: A Potential Estate Administration Solution

HH

Hull & Hull LLP

Client Guide To Trust Accounts

CM

Casey & Moss LLP

Bare Trusts To File Tax Returns – Government Announces Bare Trusts Are Exempt From Filing Tax Return For 2023

RB

Richards Buell Sutton LLP

Considerations For Charitable Giving Under Alter Ego Trusts And Joint Partner Trusts

Canada Commercial

RB

Richards Buell Sutton LLP

Navigating Inheritance: Strategies To Preserve Family Harmony And Assets

CW

Clark Wilson LLP

Court Refuses To Alter Terms Of Charitable Trust

Canada Commercial

CP

Carters Professional Corporation

Trustee Investments Under The Ontario Trustee Act

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

The Pros And Cons Of Multiple Executors And Trustees

Canada Commercial

OE

O'Sullivan Estate Lawyers LLP

Federal Public Transparency Register Highlights Ongoing Concerns For Trusts

Canada Commercial

PV

Pallett Valo LLP

Some Good News And Some Not So Good News About The Impact Of Trust Reporting Requirements On Charities And NFPS

Canada Commercial

CP

Carters Professional Corporation

Not-So-Cheap Thrills: The Bare Trust Reporting Rollercoaster

GR

Gardiner Roberts LLP

TAX UPDATE: CRA Suspends 2023 Tax Returns For Bare Trusts: "Bare Trusts Are Exempt From Trust Reporting Requirements For 2023," Says CRA

RS

Rotfleisch & Samulovitch P.C.

CRA Announces Exemption For Bare Trusts From New Reporting Rules For 2023

F

Fasken

Canadian Tax Lawyer Explains The Basics Of Alter Ego Trusts

RS

Rotfleisch & Samulovitch P.C.

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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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