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The Charter of the French language and its regulations govern the consultation of English-language content.

Contributor to the Trust

A person is a contributor to the trust if the person has made a loan or transfer of property to the trust, either directly or indirectly, in any manner whatever, unless the following conditions are met:

  • the person deals at arm's length with the trust at the time of the loan or the transfer;
  • the person has not become a majority-interest beneficiary of the trust immediately after the loan or transfer; or
  • the person makes the loan at a reasonable interest rate or makes the transfer for a consideration equal to the fair market value (FMV) of the property.
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