11 October 2013 APFF Roundtable, 2013-0493671C6 F - Testamentary trust beneficiary of inter vivos trust -- summary under Testamentary Trust

When asked to confirm that 2011-0417391E5 F signified that "all the testamentary trusts which are created in the future for one of the beneficiaries of an inter vivos trust…will lose their status of testamentary trust or not obtain it in the first place" (TaxInterpretations translation), CRA stated that the position in 2011-0417391E5 F was confirmed.

When asked " How will the CRA monitor to determine whether a testamentary trust is beneficiary of an inter vivos trust?" CRA stated:

[W]hen reviewing Form T3RET (footnote 5) filed by a personal inter vivos or testamentary trust (including an estate), the CRA will analyze all information provided including in the trust indenture, the will or any other testamentary deed.

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Topic
Income Tax Act - s. 108(1) - Testamentary Trust
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d7 import status
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