RQConf_PartnerLoginUrl RQConf_CheckUrl

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.
Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter