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Download this overview of the structure of a trust, the advantages of a tax structure as a vehicle for income splitting and tax planning for residents of Canada, and the characteristics of specific types of discretionary trusts, such as: spousal (family) trusts; trusts for minor children; trusts for adult children; trusts for long-term maintenance of a handicapped child; spendthrift trusts. The information in this article is pursuant to Canadian tax laws, and is copyright by the author.