Fiducie pour soi

A self-benefit trust has the same characteristics as an alter ego trust, except that the settlor need not be aged 65 or over.

A self-benefit trust is a trust created after 1999. The settlor is the individual who has the exclusive right to receive all income from the trust. No other person, during the individual's lifetime, may receive or otherwise obtain the use of any part of the trust's income or capital.

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