Download this overview of the structure of a trust, the advantages of a tax structure as a vehicle for income splitting and tax planning for residents of Canada, and the characteristics of specific types of discretionary trusts, such as:

• spousal (family) trusts;
  
• trusts for minor children;
  
• trusts for adult children;
  
• trusts for long-term maintenance of a handicapped child;
  
• spendthrift trusts.

The information in this article is pursuant to Canadian tax laws, and is provided in Adobe PDF format.