Stategic use of trusts in tax and estate planning.

Contents: Chapter 1 - What is a Trust Under Common Law and Civil Law Chapter 2 - The Trust and its Fiscal Framework Chapter 3 - Income and Capital Interest Chapter 4 - Using Trusts as a Way to Protect an Inheritance Chapter 5 - The Testamentary Spousal Trust and Post-Mortem Planning Chapter 6 - Testamentary Trusts - Recent Developments and Key Issues Chapter 7 - Testamentary Trusts and Blended Family Chapter 8 - Trusts and Minor Beneficiarues with Special Needs Chapter 9 - Ownership of Life Insurance and Annuity Contracts by a Trust Chapter 10 - Inter-Vivos Trusts and Ownership of Vacation Properties Chapter 11 - Impediments to Planning using Inter-Vivos Trusts Chapter 12 - Trusts and Income Splitting Chapter 13 - Using Trusts in an Estate Freeze Context Chapter 14 - Recent Developments and Key Issues - Attribution Rules Chapter 15 - Planning for the 21st Anniversary of the Trust Chapter 16 - Trusts and the Transfer of Farm Business Assets to Children Chapter 17 - Asset Protection Trusts Chapter 18 - Canadian Trusts with Foreign Connections Chapter 19 - Trusts and Incentives for Key Employees Chapter 20 - Uncommon Trusts Topical Index