Some Definitions

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"Trust" means any type of trust or succession.

"Trustee" means a person acting as such, including a liquidator of the succession.

Trusts are divided into two major categories:

  • "testamentary trusts" are either successions or trusts created by will
  • "inter vivos trusts" are any trusts other than testamentary trusts
We use the term “succession” on our website instead of the term “estate” because “succession” is the term used in Québec legislation.

For more information, refer to the Guide to Filing the Trust Income Tax Return (TP-646.G-V).

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