Regarding whether the payment of professional fees by a trustee or beneficiary of a trust triggers the application of s. 75(2), CRA stated:
[T]he fact that a person pays fees for the creation of a trust should not, in and of itself, trigger the application of subsection 75(2), since those fees were incurred before the trust was created and do not result in an indirect contribution to the trust's patrimony.
This would obviously not be the case if the fees were reimbursement of the costs of acquiring the property initially contributed by the settlor to the trust. Similarly, the fees incurred for the creation of a trust are distinct from the professional fees of a trust that would be incurred after its creation. Where applicable, the payment of such fees by another person, such as a trustee or beneficiary, could be considered a contribution or transfer made indirectly to the trust by that other person and could, depending on the circumstances, result in the application of subsection 75(2).