top of page
Terms of Use
Search
Trusts
Graduated Rate Estate (GRE)
A GRE is an estate that is eligible for certain income tax advantages (including graduated income tax rates) that are unavailable to...

PPI
Apr 231 min read
Insurance Trusts
An insurance trust (not available in Quebec) is typically created through a beneficiary designation on an insurance company form, in a...

PPI
Apr 221 min read
Life interest trusts
The CRA takes the position that a life interest trust (alter ego, spousal or joint partner trust) wil be “tainted” (which means no...

PPI
Apr 211 min read
bottom of page