2016 Ruling 2014-0552321R3 F - Trust to trust Transfer -- summary under Subsection 104(5.8)

The transfer of all the assets of an existing inter vivos trust (which was approaching its 21^st anniversary) to a new inter vivos trust, whose terms were more-or-less the same but had been clarified to resolve key ambiguities, was ruled to be subject to s. 104(5.8).