Transfer to a new family trust was not a disposition

CRA has ruled that s. (f) of "disposition" in s. 248(1) applied (i.e., no disposition) to the transfer of the property of one family trust to a new family trust with a different division date, pursuant to a term of the deed of trust for the old trust that permitted such a transfer. A paragraph (f) of "disposition" transfer, or a s. 107.4 transfer, is something to consider as an alternative to amending or varying a trust.

Neal Armstrong.  Summary of 2013 Ruling 2013-0492831R3 under s. 248(1) - "disposition" – (f).