Here is a copy of a paper I wrote a few years ago on Charitable Remainder Trusts (CRT) in Canada. The CRT vehicle is extensively used in the US and less so in Canada. There is a concern that if the rules for CRT are made more favourable this will result in greater immediate tax benefits to a few wealthy people, but not much benefit for Canadian charities for decades to come if at all.
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.