CRA considers that two trusts can be affiliated on the basis of a deceased mutual contributor

Two trusts can be affiliated if a contributor to one trust is affiliated with a contributor to the other, for example, if the two trusts also have affiliated majority-interest beneficiaries. CRA generally considers that for these purposes a decedent can be considered to still be the contributor to a trust (based, e.g., on a bequest or an inter vivos transfer followed by her death) even though (unlike the s. 94(1) definition), the s. 251.1(3) definition does not specify that a contributor includes a decedent.

Neal Armstrong. Summary of 10 October 2014 APFF Roundtable, Q. 5, 2014-0534851C6 F under s. 251.1(3) - contributor.