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Trust Structures


Lesson 1: What is a Trust?

  • Definition of a Trust
  • Use of Trusts
  • Creation of a Trust
  • The Trust Document
  • Settlor
  • Trustee
  • Beneficiary
  • The Trust Agreement
  • Income Beneficiaries
  • Capital Beneficiaries
  • Trustee
  • Duties
    • Conflict of Interest and Duty
    • Management of Trust Funds
    • Delegation by Trustee
    • Maintaining an Even Hand

Lesson 2: Features And Types Of Trusts

  • Common Provisions found in Trust Deeds, Agreements and Trust Indentures
  • Identification of the Parties to the Trust
  • Settlement of the Trust
  • Purposes of the Trust
  • Indemnification of the Trustees
  • Trustees' Power
  • Time of Division
  • Failure of the Trust
  • Deeds of Appointment
  • Letter of Wishes
  • Asset Management
  • Asset Protection
  • Avoiding Deemed Disposition a Death
  • Secrecy
  • Types of Trusts
  • The Testamentary Trust
  • The Inter-Vivos Trust
  • Spousal Trusts
  • The Charitable Remainder Trust

Lesson 3: Taxes And Trusts

  • Taxes and Trusts
  • Foreign Trusts
  • Trust Distributions on the Restricted Beneficiary Election
  • Basic Taxation Principles Applicable to Trusts
  • Tax Filing Rules
  • Tax Planning and Trusts
  • Examples of Trusts
  • Intergenerational Transfer of a Family Business
  • Offshore Trust
Quiz Format Online
Question Format Multiple Choice
Questions Per Quiz 20
Passing Grade 60%*
Attempts Allowed Unlimited*
Enrolment Period 6 months

* IMPORTANT: There is no maximum to the number of quiz attempts permitted, but only the first passing grade (60% or over) will appear on official web transcript.

Continuing Education (CE) Credits

Click the links below or the buttons at the top of the page on the right side to access CE accreditation information. To search for specific course information, press Ctrl + F and then enter the course name to search the document for the information you are interested in.

National/Provincial (Excluding Quebec)
Download CE Chart (PDF, 163 kb)

Quebec (IQPF/CSF)
Download IQPF/CSF Chart (PDF, 182 kb)

Please note: While CSI makes every effort to ensure that the information is up-to-date, we are unfortunately unable to fully guarantee its accuracy. The information listed in the charts above may be subject to change.

For details on the organizations and other information on CE Credits listed in the above charts, please click here.