Defer the 21-year Trust deemed disposition rule

The 21-year deemed disposition rule is a key concern when structuring a family trust in Canada. If not planned properly, this rule can trigger capital gains tax on all appreciated assets held by the trust every 21 years, even if they haven’t actually been sold.

This package includes

·        Defer the 21-year deemed disposition rule

·        Sample trustee resolution

·        Decision tree to select the best tax strategy

Bonus: Step-by-step checklist