CRA confirms that a testamentary trust cannot be a graduated rate estate

CRA considers that "only an estate can be a graduated rate estate," so that a spousal testamentary trust formed out of the deceased’s property pursuant to his will cannot qualify even if it receives all of his property.

Neal Armstrong. Summary of 25 June 2015 T.I. 2014-0553181E5 F under s. 248(1) – graduated rate estate.