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A trust estate can still be a family trust estate if, in the event of the death of a family member, one or more individuals benefit or are capable of benefiting under the trust. These persons must, however, be:
- non residents
- children of the deceased family member.
If all beneficiaries die, the trust estate can still be a family trust estate if there are one or more funds, authorities or institutions covered by section 78 - the gift provisions - of the Act that would benefit or be capable of benefiting under the trust.
Last modified: 05 Dec 2006QC 18000