No CRA relief from the tainting of an estate as the beneficiary of an inter vivos trust
12 June 2016 - 6:22pm
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.