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