CRA considers that a deceased contributor to a trust can be affiliated with the contributor to another trust

Following 2014-0534851C6 F, CRA considers that a deceased contributor is affiliated with a contributor (such as her brother) with whom she was connected by blood relationship during her lifetime. This means, for example, that if her will funded Trust B of which her brother is a discretionary beneficiary, and her brother is the settlor and sole beneficiary of Trust A, then the two trusts are affiliated.

Neal Armstrong. Summary of 25 August 2015 T.I. 2015-0571271E5 F under s. 251.1(3) – contributor.