All About Estates

Tag: spousal trust

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Once a Qualifying Spousal Trust, Always and Qualifying Spousal Trust – and a Note on Deathbed Holograph Wills

During the June 10, 2016 Toronto STEP Conference Roundtable, the CRA was asked to provide its views on paragraph 8 of IT-3054, which states: Once a trust qualifies as a spouse trust under the terms of subsection 70(6), it remains a spouse trust and is subject to the provisions affecting…

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