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ARTICLE · 07 OCTOBER 2026

Trusts Overview

Alexander Holburn Beaudin + Lang LLP
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Understanding the various types of trusts available in Canada is essential for effective estate planning and asset management. From family trusts and alter ego trusts to qualified disability trusts and bare trusts, each structure offers distinct advantages for tax planning, probate avoidance, and protecting beneficiaries with special needs. This comprehensive overview examines the key requirements, uses, and tax implications of common trust structures to help you determine which option best suits your estat

CanadaCorporate/Commercial Law
Ingrid Tsui
Ingrid Tsui
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This p is part of our series, Your Questions Answered, in which Ingrid Tsui, partner and leader of our Wills, Estates + Trusts Practice Group, answers your commonly asked questions about various wills, estates and trusts topics.

Types of Trusts: The following provides a high level overview of some of the main differences between different types of common trusts.

Family Trust/Regular Trust

Uses

This is a “regular” trust in that it is not subject to any preferential tax treatment. It may be used for any number of reasons, including:

  • business sale or succession planning; or
  • any situation in which it is desirable to appoint a trustee to manage a beneficiary’s assets.

Trust Requirements

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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