Types of Trusts
In this section you will find information on the types of trusts that, as a rule, are required to file a trust income tax return or certain documents.
Trusts can be either testamentary trusts or inter vivos trusts. This distinction is important for tax purposes.
- Alter Ego Trust and Self-Benefit Trust
- Amateur Athlete Trust
- Deemed Trust
- Employee Benefit Plan
- Employee Life and Health Trust
- Employee Trust
- Graduated Rate Estate
- Health and Welfare Trust
- Insurance Segregated Fund Trust
- Joint Spousal Trust
- Master Trust
- Mutual Fund Trust
- Personal Trust
- Qualified Disability Trust
- Religious Organization (Other Than a Charity)
- Specified Investment Flow-Through Trust
- Specified Trust
- Spousal Trust
- Trust for a Beneficiary Under 21 Years of Age
- Trusts – Non-Profit Organization
- Unit Trust