坦然面对：最近关于 "裸信托 "的争论

Trusts & Trustees Pub Date : 2024-05-22 DOI:10.1093/tandt/ttae029

Joel Nitikman

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摘要

加拿大所得税法》最近的修改导致人们开始讨论 "被动信托 "的概念。在本文中，英国皇家特许律师乔尔-尼蒂克曼（Joel Nitikman）探讨了被动信托概念的历史、定义和细节，并得出结论：受托人可能拥有重大权力，甚至有许多固有的受托责任，但仍然是被动受托人。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Grin and Bare it: the recent kerfuffle over bare trusts

Recent changes to the Canadian Income Tax Act have resulted in the concept of bare trusts coming under discussion. In this article, Joel Nitikman, K.C. explores the history, definition and details of the concept of a bare trust and concludes that a trustee may have significant powers and even numerous inherent fiduciary duties and yet still be a bare trustee.

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Trusts & Trustees

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