This CALU Report by Susan Johnson and Kevin Wark provides an overview of the legislative history for EOTs, the requirements for a trust to qualify as an EOT and the new “super exemption” that is now included in Bill C-69 currently before Parliament.

Become a CALU member!

When you join CALU, you become part of a national community of industry leaders dedicated to strengthening the financial well-being of Canadians.

Become a Member