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taxtopictrststoolsTrustsasaPlanningToolIntroductionThisisthesecondTaxTopicofatwopartseriesonTrusts.WhenreadingthisTaxTopicreferenceshouldalsobemadetoPartOneentitled“Trusts–JusttheBasics”.Trustscanbeusedasaneffectiveplanningtool.Dependingupontheplanninggoal,the...

taxtopictrststools
TrustsasaPlanningToolIntroductionThisisthesecondTaxTopicofatwopartseriesonTrusts.WhenreadingthisTaxTopicreferenceshouldalsobemadetoPartOneentitled“Trusts–JusttheBasics”.Trustscanbeusedasaneffectiveplanningtool.Dependingupontheplanninggoal,therearevarioustypesoftruststhatcanbecreated.Afulldiscussionofallthetypesoftrustsavailableforplanningpurposesisbeyondthescopeofthispaper.ThisTaxTopicwillconcentrateonthetrustsmostcommonlyusedinthecontextofplanningwithlifeinsurance.ThisTaxTopiccontemplatestheapplicationoftrustlawinthecommonlawprovincesandnotQuebec.Noteshouldbemadeofthe2014FederalBudgetwhichcontainsproposedchangestothetaxtreatmentoftestamentarytrusts.ThemostsignificantchangeincludestheeliminationofthegraduatedratesthatcurrentlyapplytotestamentarytrustsandgrandfatheredintervivostrustscreatedbeforeJune18,1971.Theimpactoftheproposedchangeswillbediscussedbelowwhereapplicable.Whyconsideratrust?Trustsingeneralallowforcontrol,managementandthedistributionofpropertyoveraperiodoftime.Someoftheothermainreasonsforusingatrustinclude:incomesplittingopportunities,deferralofcapitalgains,avoidanceofprobatefees,assetprotection,allocationbetweenincome,capitaltospecifiedbeneficiariesandconfidentiality.Asettlorortestator(creatorofaWill)whenconsideringplanningoptionswillutilizeatrustwhenitispreferabletoholdpropertyforthebenefitofapersonorgroupofindividualsovertransferringthepropertyoutrighttotheindividualorclassofindividuals.Currently,oncethesettlormakesthatdetermination,heorshethenmustconsiderthetaxconsequencesofusinganintervivostrustversusatestamentarytrust.However,theproposalsinthe2014FederalBudgetwillchangethetaxtreatmentoftestamentarytrustsputtingtestamentarytrustsandintervivostrustsonthesamefootinginmanyrespects,fromataxperspective.AdiscussioninthatregardiscoveredbelowandisalsointhefirstTaxTopicinthisseries.Thesettlormustalsoconsiderthepowerthetrusteeshouldhaveoverthepropertytodeterminewhetheritshouldbediscretionaryornon-discretionaryinnature.Ofcourse,throughouttheplanningprocess,theobjectivesandtheintentofthesettlorortestatormustbedeterminedinordertocreatetheappropriatetypeoftrust.Thereareseveraltypesoftrusts.ThisTaxTopicwillfocusonfamilytrusts,insurancetrusts,spousaltrusts,alteregoandjointpartnertrustsanddiscretionarytrustsusedwherethereisadisabledbeneficiary(HensonTrust).FamilytrustsTrustsareoftenusedinthefamilycontextforestateplanning.Thecreationofafamilytrustforthesmallbusinessowneroffersachancefortheownertoconsiderhowbesttodealwiththetransferofwealthfromonegenerationtothenext.AmendmentstotheIncomeTaxAct,(the“Act”)havecreatedaconcernoverwhetherafamilytrustisstillabeneficialestateplanningtool.(Seethediscussionofthe“KiddieTaxandIncomeSplitting”inthefirstTaxTopicinthisseries).Whilethetaxadvantagesoffamilytrustsmaynotbeasgreatasaresultofthesemeasures,therearemanyreasonswhyafamilytrustmaystillbeviewedasadvantageousforbothtaxandnon-taxreasons.a)MinoranddisabledbeneficiariesOneofthemostadvantageousbenefitsofafamilytrustisthatthebeneficiariescanbenefitfromthetrustwhilethetrusteemanagesandexercisescontrolovertheincomeandcapitalofthetrust.Insituationswherethereareminorbeneficiariesordisabledindividualsthisisanattractivefeature.Sinceminorchildrendonothavethelegalcapacitytoenterintoabindingcontractortheauthoritytodealwithacontractevenifownershipistransferredtothem,trustsareusedasamechanismtoholdtheassetsatleastuntilthechildreachestheageofmajority(theageofmajorityvariesfromprovincetoprovince)ifnotlater.Atrustcanownandeffectivelymanagepropertythroughthetrustee,thuspreservingandinvestingthecapitaluntilsuchtimeastheminorbeneficiaryisinapositiontohandlehisorherownaffairs.Thetrusteecanbegivenunlimitedpowerbythesettlorofthetrustinrelationtopaymentofincomeandthedistributionofcapitalfromthetrust.Thisisreferredtoasa“discretionarytrust”andhasbeenhighlightedinthefirstTaxTopicinthisseries.Thisdiscretionarypowerallowsthetrusteetodeterminewhatwouldbeinthebestinterestsoftheminorbeneficiariesintermsoftimingforentitlement.b)WillandprobatefeesWillsarekeytotheestateplan.WhileitisimportanttohaveavalidWillinplace,provisionswithinaWillinsomeprovincescanbesubjecttovariationbythecourtwhereadependantcanestablishthattherehasbeeninadequateprovisionforthepropermaintenanceandsupportofthatdependant.Generally,provinciallegislationsetsoutthattheclaimofadependantislimitedtotheestateofthepersonatthetimeofdeath.Ifafamilytrusthasbeenestablishedpriortodeath,propertymayhavebeentransferredtothattrustwhichwouldhaveotherwiseformedpartoftheestateofthedeceased.Thepropertyheldinthefamilytrustwillnotformpartoftheestateandthereforethedependantmaynotbeabletomakeaclaimtotheproperty.Afamilytrustcanprovideavehicletoavoidprobatefees.Ifafamilytrustissetupirrevocably,wherethesettlorisnotabeneficiary,thepropertythathasbeentransferredtothetrustdoesnotformpartofthedeceased'sestate.Thispropertythen,isnotincludedinthevaluationofpropertyuponwhichprobatefeesaredetermined.Itshouldbenotedthatwhenplanningforprobatefees,otheradversetaxconsequencesinvolvedintransferringthepropertytoatrust(i.e.capitalgainsarerealizedonappreciatedproperty)mustbeconsidered.c)SmallbusinessInthesmallbusinesscontext,afamilytrustallowsthebusinessownertobeginplanningforthedistributionofcapitalandincomeofthatowner'sbusinessinterestwhenthereareminorchildrenordisabledchildren.Thisistrueevenwherechildrenarenotdisabledorminors.Atrustallowsthebusinessownerto"waitandsee"ortodetermineifachildismatureorshowsaninterestinafamily-ownedbusinessbeforedistributionsaremadetothechildren.Anotherimportantconcernforthebusinessowneriscreditorprotection.Thebusinessownerisalwayssubjecttocreditorsbytheverynaturethattheyareinbusiness.Afamilytrustcanbeanimportantconsiderationfromthisperspectivebecauseassetsmaybeprotectedinthetrust.Whenlegalandbeneficialownershipofpropertyistransferredsuchasinthearrangementofatrust,thengenerallythepropertyispreservedfromtheclaimsofcreditorsofthesettlor.ThisisthecaseunlesstherehasbeenanintentionbythesettlortodefraudcreditorsassetoutintheFederalBankruptcyandInsolvencyAct,orprovincialfraudulentconveyancelegislation.2Afurtherattributeisthatbeneficiariescanalsobeprotectedfromtheirowncreditorsbymeansofafamilytrust.Ifatrustistotallydiscretionary,thenabeneficiarydoesnothavetheabsoluterighttoreceiveanyincomeorcapitalfromthetrust.Thecreditorsofthebeneficiariescanthereforenotmakeaclaimagainstincomeorcapitalofthetrustbecausethebeneficiaryisnotincontroloftheassetsofthetrust.Becausecreditorsincludeanex-spouseofthebeneficiary,arguablyafamilytrustarrangementmayprotectassetswherethereisapossibilitythatamatrimonialbreakdownmayoccur.(SeethefirstTaxTopicinthisseriesontheissueofmaritalbreakdown)Fromthebusinessowner'sview,afamilytrustarrangementmayalsobeattractivebecauseoftheconfidentialityfactor.AtrustdocumentisaprivatedocumentthatneednotbedisclosedtootherpartiessuchasthecasewithaWill.TheonlyreportingrequirementofatrustisthefilingofaT-3ReturnwithCanadaRevenueAgency(CRA).Theabilitytokeeparrangementsveryconfidentialmaybeanimportantconsiderationfromthebusinessowner'sperspective.i)TransferringfuturegrowthoffamilybusinessIncomesplittingisnottheonlymotivationforsmallbusinesssharestobeheldinafamilydiscretionarytrust.Often,commonsharesofasmallbusinessareacquiredbysuchatrustasaresultofanestatefreeze.Onanestatefreeze,the"freezor"exchangescommonsharesinthecorporationforfixedvaluepreferredshares(atthefairmarketvalueoftheexchangedcommonshares)whicharegenerallyredeemable/retractableshareswithvotingcontrolinthecorporation.Thistransactioncantakeplacewithoutimmediatetaxconsequencestothefreezorandbringabouta"crystallization"ofthefreezor'scapitalgainsexemption(s.85ofthe“Act”).Thetrustcanthensubscribefornewcommonshares(atanominalprice).Theeffectofthistransactionisto"freeze"thetaxliability,whichwouldresultfromthedispositionofcapitalproperty(e.g.thefreezor'sshares)andtoallowthefuturegrowthinthevalueofthecompany(andanytaxliabilityassociatedwiththisgrowth)tobeattributabletothenewcommonshares.Itshouldbenotedaswell,thatnewcommonsharesmayalsoqualifyforthecapitalgainsexemptionthus"multiplying"theexemption.NoteshouldbetakenofthecaseofRomkeyandRomkeyv.HerMajestytheQueen,2000DTC6047,wheretheFederalCourtconsideredwhethertheattributionruleswereapplicablewhendividendswerepaidoncommonsharestoatrustforchildrenofthesettlor.Thecourtdeterminedthattheattributionruleswereapplicablebecausetheissuedsharestothetrustwereatransferofpropertybythechildren’sparents.TheFederalCourtofAppealdecisionwasappealedtotheSupremeCourtofCanadabuttheappealwasdenied.HowevertheCRAhas,sincethisdecision,indicatedthattheattributionruleswouldnotapplyinatypicalestatefreeze.Thiswouldbethecaseaslongasthesharesheldbythetrustwerepurchasedforfairmarketvaluewithfundsprovidedbysomeoneotherthanaparent.Adiscretionarytrustallowstheultimatedecisionastowhoistoreceivethesharesandcontrolthebusinesstotakeplaceatalatertime,sothatsuccessorscanbedeterminedoveraperiodofyears.Itshouldbenotedthatthisperiodcannotextendbeyond21yearswithouttaxconsequences.Thereisadeemeddispositionevery21yearsofallcapitalpropertyinatrust(104(4)oftheAct).(SeethefirstTaxTopicinthisseries–“Trusts–JusttheBasics”onthe21-yeardeemeddispositionrules).Sharesheldbythetrustcanbedistributedtocapitalbeneficiariesofthetrusttax-freeatthetrust'scost.Thisallowsforthesharestobeheldforaperiodoflessthan21yearsandthendistributedtoappropriatebeneficiariesinataxefficientmanner(s.107(2)oftheAct).ii)Lifeinsurance-transferringfuturegrowthLifeinsuranceisaneffectivetoolforfundingliabilitiesondeath.Itprovidesasourceofcapitaltoredeemfreezesharesheldbyabusinessownerorhisorherspouse(onseconddeath).Ultimately,theownersofthenewcommonshares(viathetrust)mayrequirelifeinsurancetofundliabilitiesassociatedwiththeappreciationofthevalueofthesharesofthefamilybusiness.3d)UseofTrustNotAlwaysaSolutionWhilefamilytrustsareoftenusedintheestateplanningprocess,therearecertainsituationswhereatrustmaynotbethebestsolution.ThecaseofRosev.Rose,2006CanLII20856(On.S.C.)isagoodillustrationofthispoint.Afamilytrustwascreatedtoholdvariousassetsincludingtitletoafamilycottage.AnacrimoniousmatrimonialdisputearoseandthetwodaughtersofMr.andMrs.Roselitigatedtoremovetheirfatherastrusteeandtohavethetrustdissolvedsothattheassetsofthetrustcouldbedividedequallybetweenthetwodaughters.Mr.Rosearguedthatifhewasremovedastrusteeandthetrustdissolvedtheassetsofthetrustshouldbedistributedinaccordancewithpriorownership.ThecourtgrantedtherequesttoremoveMr.RoseastrusteeandthecourtwouldnotallowthetransferofownershipbacktoMr.Rosebecausethetrustwasnotrevocableandthereforethesettlorofthetrust(Mr.Rose)couldnotretrieveanypartofthetrustassetsback.ThisleftMr.Rosewithnocontroloverthecottageandhecouldnolongeruseit.Whilethetrustmayhavebeensetupfortaxpurposesandtopasstheassetontothechildren,theoutcomewasobviouslynotenvisionedordesiredbyMr.Rose.InvestmentofTrustPropertyAlifeinsurancepolicycanbepurchasedbythetrust,ifpermissibleunderthetermsofthetrust.Uponthedeathofthelifeinsuredthetrustasbeneficiaryofthepolicy,willreceivetheproceeds.Theproceedswouldthenbedistributedinaccordancewiththetermsofthetrust.Thepolicycouldbeheldformorethan21yearssincethe21-yeardeemeddispositionruleonlyappliestocapitalpropertyheldbyatrust.Likeanyotherpropertyofthetrust,therecanalsobeatax-freerolloutofaninsurancepolicyfromthetrusttothecapitalbeneficiariesofthetrust(sees.107(2)oftheAct)Theword“capital”inthiscontextreferstoassetssettledinthetrustandisnotpursuanttothedefinitionof“capitalproperty”foundintheAct.However,carefulconsiderationofanyrolloutofpropertyfromthetrustshouldbeconsideredcarefullytoensuretherevisionarytrustrulesdonotapply.SeetheTaxTopic–Trusts–“JusttheBasics”.InsuranceTrustAninsurancetrustistypicallycreatedtoensurethatinsuranceproceedsreachthehandsofintendedbeneficiaries.AninsurancetrustcanbecreatedinaWill,atrustdocumentorbyahybridmethodwhereadesignationismadeinthecontractwithreferencetodistributionprovisionsintheWill.Whereproperlyconstituted,aninsurancetrustistestamentaryinnature.Priorto2016,testamentarytrustsaretaxedatthegraduatedratesAfter2015,thesetrustswillbetaxedatthehighestmarginaltaxrate.Theinsurancetrustcannotbesettledinadvanceofthedeathofthesettlor.Thismeansthatthelifeinsurancepolicyitselfcannotbeheldinthetrustpriortodeath.Therearemanyissuesassociatedwithsettingupaninsurancetrustandnownewissueswiththechangestothetaxationoftestamentarytrustscontemplatedinthe2014FederalBudgetandimplementedinBillC-43.AmoreextensivecoverageofthistopicincludingthenewproposalsandtheimpacttheymaybringarediscussedinboththeTaxTopicentitled“InsuranceTrusts”andthe“InsuranceTrustGuide”.DiscretionaryTrustsandtheDisabled(HensonTrust)Manyindividualsfacechallengeswhentryingtoplanforadisabledbeneficiary.Trustplanningmustconsiderhowbesttostructureincomeandcapitalpaymentsfromthetrusttoensurethatthedisabledbeneficiaryisadequatelycaredforandwhereneededmaintainsgovernmentbenefits.AccesstogovernmentprogramsandconsistencyincaregivingmayalsobeneededandthereforeplanningusingaHensonTrustmayalsobedesiredfromthisperspective.Adiscretionarytrustisoftenusedtoensurethatincomeandcapitalduringthetermofthetrustwillnotvestinthehandsofthebeneficiary.Thetrusteeisgivenabsolutediscretionastowhen,ifany,incomeorcapitalwillbepaidtothedisabledindividual.Thereisgenerallyanotherbeneficiaryofthetrustwhomayalsoreceiveincomeorcapitalofthetrustatthediscretionofthetrustee.Thisstructureisfavouredbecausethoseinreceiptofgovernmentdisabilitybenefitswillnotfallundertheassetlimitationsoutlinedundermostprovincialdisabilitylegislation.Planningwithadiscretionarytrusthowevermustalwaystakeintoaccountprovinciallegislation.ForinstanceunderAlbertalegislation(AssuredIncomefortheSeverelyHandicappedAct,(AISHA)),recipientsthathaveaninterestintheincomeorcapitalofadiscretionarytrustaresubjectto4reviewofthedirectortodeterminewhethertheindividualwouldbeeligibleforahandicapbenefit.ThethresholdlimitsetoutunderAISHAforassetsheldbyadisabledindividualis$100,000.Thisissimilartootherprovincialdisabilitylegislationlimits(e.g.OntarioDisabilityLegislation).PlanningwithadiscretionarytrustparticularlyinOntario,hasbecomepopularasaresultoftheCourtofAppealdecisioninMinisterofCommunityandSocialServicesv.Henson,(1989),35E.T.R.192(Ont.C.A.).Asaresultofthiscase,discretionarytrustswhereabeneficiaryisdisabledarecommonlyreferredtoasa“HensonTrust”.Inthatcase,MissHensonwasadisabledbeneficiaryunderatestamentarytrust,whichwascompletelydiscretionary.Thecourtheldthatduetothiswidediscretion,thebeneficiaryhadnocontrolover,andnowayofaccessing,thetrustfundandassuch,themoniesheldintrustwerenotconsideredan"asset"underthelegislation.Inordertoensurethatarecipientofprovincialdisabilitybenefitsdoesnotbecomedisentitledasaresultofdistributionsfromatrust,carefulreviewmustbegiventolimitationsonassetsandexemptionsunderprovincialdisabilitylegislation.Thediscretionarytrustmustbedraftedwiththisinmind.WhenconsideringaHensonTrust,thenewrulesonQualifiedDisabilityTrusts(“QDT”)shouldbereviewed.AQDTrequiresthatthetrustbetestamentaryinnature,beresidentinCanadaandthatajointelectionbefiledwithoneormorebeneficiaries(referredtoasan“electingbeneficiary”)whoisabeneficiaryinthetrustandwhoiseligibleforthedisabilitytaxcredit(“DTC”).QualifyingfortheDTCisnotagiveneveryyear.TobeeligiblefortheDTC,thepersonmusthaveasevereandprolongedimpairmenttomentalorphysicalfunctionssuchthatitrestrictsthemfromperformingonebasicactivityofdailyliving(e.g.eating,bathingetc.)HensonTrustsareoftensetupforpeoplewhohaveamentalorphysicalimpairmentbutwhomaynotqualifyfortheDTC.Distributionsfromthesetrustsareoftenlimitedtopreservethedisabledbeneficiary’saccesstogovernmentbenefits.Thismeansthatmanyofthesetrustswillretainincomeandbesubjecttothetoprateoftax.a)PlanningwithinsuranceIndividualswithdisabledchildrenwanttoensurethatadequatefundsareavailabletocareandprovideforthedisabledindividualupondeath.Inthesamevein,theymayalsowanttoensurethattheirotherchildrenshareequallyintheirestate.Amajorchallengeinplanningistoensurethatassetsoftheestatewillnotbedepletedsothattheneedsofthedisabledchildaremet.Lifeinsuranceallowsforeffectiveplanninginthisregard.Proceedscanbeearmarkedspecificallyforthedisabledchildwhilenotaffectingotherassetsintheestatethatcanbeavailableforotherbeneficiaries.i)DiscretionaryinsurancetrustAdiscretionaryinsurancetrust,canreceivetheproceedsofinsuranceandthetermsofthetrustcanprovidethetrusteewithdiscretionarypowersastoincomedistributionorcapitalencroachment.Thiswillrequirethatthetrusteeappointedbefamiliarwiththedisabledindividualsparticularneedssothattheirdiscretioncanbeappliedappropriatelytobenefitthatindividual.AdiscretionaryinsurancetrustcreatedwithinaWill,mustclearlyidentifytheintentiontocreateaseparateinsurancetrust.TheprovisionoftheWillisactuallyadeclarationrecognizedunderprovincialinsurancelegislation.Ifcreatedproperly,theinsurancetrustwillstandonitsown,separatefromtheotherassetsoftheestateavoidingprobatefeesandcreditorsoftheestate.NoteshouldbemadehoweveroftwoSaskatchewancases–JoyceCarlisleDeceased,2007SKQB435andSunLifeAssuranceCo.ofCanadav.Taylor2008,SKQB403.InCarlislethecourtindicatedthataninsurancetrustcreatedwithinaWillcanonlybeexemptfromtheapplicationofprobatefeesinlimitedcircumstances.InthelaterdecisionofTaylor,thecourtprovidedcommentaryonnotjustcreatingavaliddeclarationbutalsohowtocreateinsurancetrustprovisionstoappointatrustforaninsurancebeneficiary.ForafurtherdiscussionofthetwodecisionsseetheTaxTopic“InsuranceTrusts”alsothe“InsuranceTrustGuide”andAsaMatterofLaw“InsuranceTrustsinaWillMustbeDraftedwithCaution”.5Forthedisabledbeneficiarytheuseofthiskindoftrustisimportantbecauseitensuresthatthedeathbenefitdoesnotflowthroughtheestateandthereforedoesnotbecomesubjecttoprobatefeesorcreditorclaims.Itmayalsomeanthatanydelayofdistributioncausedbyprobateorcreditorsmakingclaimsagainsttheestateisavoided.Adiscretionaryinsurancetrustcreatedbytrustdocumentorthroughthecontractalsoenjoysthesamebenefits.Thetrustineitherinstancestandsseparatelyfromtheestateandisnotsubjecttotheclaimsofcreditorsorprobatefees.Whenatrustofthisnatureiscontemplated,areviewoftheassetlimitationssetoutinprovinciallegislationshouldcarefullybeconsideredbythetestatorandbythetrustee.ii)Non-discretionaryinsurancetrustAnon-discretionaryinsurancetrustmayalsobeconsidered.Thetrusteewillreceiveandadministerproceedsfromtheinsuranceaccordingtothetrustprovisions.Distributionsfromthetrustmaycauseadisabledindividualinreceiptofgovernmentfundstobecomedisentitled.However,iftheinterestinthetrustisforthepurposeofmaintenanceoftheindividual,undercertainprovinciallegislationthismaynotmakethepersonineligible.Inthiscircumstanceaswell,adequateproceedsmayprovidefundstowelltakecareofthedisabledbeneficiarywithoutbeingconcernedaboutgovernmentbenefits.SpousalTrustUpondeath,propertycanberolledtoaspousetax-freeunders.70(6)oftheAct.However,wherethesettlorwishestheretobecontrolovertheassets,thentheuseofaspousaltrustshouldbeconsidered.Forinstance,uponremarriageofthespouse,aspousaltrustcancontrolassetssuchthattheydonotfallintothehandsofthenewspouse.Thisisaneffectivewaytoprotectinheritancesforchildrenwhilestillprovidingforthespouse.CurrentlyaspousaltrustcreatedthroughtheprovisionsinaWillallowsformanyplanningopportunities.Intheparagraphsthatimmediatelyfollow,thecurrenttaxtreatmentofspousaltrustsareoutlined.Theimpactofthe2014FederalBudgetasimplementedbyBillC-43willfollow.Capitalpropertyistransferredatitsadjustedcostbase(ACB)tothetrustonatax-freebasis(s.70(6)(d)oftheAct).Asaresult,thereisnocapitalgainsorlossapplicableaslongasthespousaltrustmaintainsownershipandunconditionalrightstothepropertytransferred.ThespousaltrustreceivesthepropertyatACB.Whenthetrustsellsthepropertyorultimatelyonthespouse’sdeath(s.104(4)oftheAct),anycapitalgainorlossfromthepropertywillbethesubjectoftaxationatthetrustlevel.Thisisaneffectivemeansofimplementingataxdeferral
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