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In This Volume

  • 1 The following are not relevant trusts:
  • (a) a charitable trust;
  • (b) a testamentary trust;
  • (c) an alter ego trust or joint spousal or common-law partner trust within the meaning of the Income Tax Act (Canada);
  • (d) a trust the trustee of which is the Public Guardian and Trustee;
  • (e) a trust the trustee of which is an administrator of an estate;
  • (f) a trust in respect of a pension plan registered under
    • (i) a pension enactment of British Columbia, or
    • (ii) the pension legislation of another province or Canada;
  • (g) a trust in respect of a pooled registered pension plan within the meaning of the Pooled Registered Pension Plans Act;
  • (h) a trust in respect of which each beneficiary is an Indigenous nation;
  • (i) property vested in a person licensed or appointed under the Bankruptcy and Insolvency Act (Canada);
  • (j) a mutual fund trust within the meaning of the Income Tax Act (Canada);
  • (k) a SIFT trust within the meaning of the Income Tax Act (Canada).

2019-23-Sch. 2.