Dane ZoBell, "Spousal Trusts Have Limited CGD Access", Canadian Tax Focus (Canadian Tax Foundation), Vol. 8, No. 1, February 2018, p. 15

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(21.2)

CGD drawbacks of using a spousal trust (p. 15)

[A] spousal trust has two drawbacks that may lead the testator to consider having the spouse own...

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Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13.4)

Use of a spousal trust now precludes use of the spouse’s capital gains deduction for trust property (p.15)

Two suggested drawbacks of using a...

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