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To create and maintain a family trust in Canada, you'll need people to fill three main roles—settlor, trustee, and beneficiary—and in some trusts, a fourth role—protector—is added.
It is possible for the same person to act as settlor, trustee and even beneficiary. But because of those certain tax rules mentioned earlier, this is not usually a wise structure (except in the specific case of the alter ego trust).
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