EXCERPT FROM TAXATION OF TRUSTS: LOSS OF STATUS AS A TESTAMENTARY TRUST ____________________________________________________________________ Reprinted from Chapter 2 “Types of Trusts and Planning”, s.2.1.4(a) “Loss of Status as a Testamentary Trust”, pp. 47-49, in Taxation of Trusts and Estates: A Practitioner’s Guide 2011, by Larry H. Frostiak, John Poyser and Grace Chow, by permission of Carswell, a division of Thomson Reuters … Read More