Insights · Analysis in preparation
The Family Trust 21-Year Rule After Bill C-15
This analysis is being written to the standard the rest of this site holds to — dated, cited to primary sources, and revised when the law or CRA practice changes. It is not yet published.
What this analysis will cover
Every personal trust faces a deemed disposition of its capital property on its 21st anniversary. Bill C-15, which received royal assent on March 26, 2026, closed the indirect trust-to-trust transfers that once reset the clock under s.104(5.8). This piece explains what planning room remains, and why the working window opens years before the anniversary.
In the meantime
The mandate this analysis supports
The question this piece addresses is already live in practice. The advisory page below sets out how it is handled today; a private consultation is the direct route for a specific matter.
This article reflects tax law and CRA administrative practice as of its publication date. It is general information, not tax, accounting, or legal advice, and reading it does not create a professional-client relationship. Figures, deadlines, and administrative positions change — obtain advice on your own facts before acting.