The Changing Landscape of Trusts

Trusts can be and often are an integral piece of an individual’s tax, financial and estate planning process, particularly for business owners. Historically, trusts have been used for a variety of purposes, including:

  • Income splitting;
  • Reducing taxes;
  • Protecting assets;
  • Utilizing capital gains exemptions; and
  • Transferring assets to select beneficiaries

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