No CRA relief from the tainting of an estate as the beneficiary of an inter vivos trust

CRA has confirmed the obvious (but harsh) point that any contribution of property by an inter vivos trust to an estate causes the estate to cease to qualify as a testamentary trust, so that it cannot qualify as a graduated rate estate.

Neal Armstrong. Summary of 10 June 2016 STEP Roundtable, Q. 3 under s. 248(1) - graduated rate estate.