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Mass_Spec_Essay_Part_2.pdf
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Questio1gty
On January 1, 2020, Mr. Bilodeau settled a trust for his daughter Jane, who became age 17 in 2020. The trust was documented by a written agreement. There are three trustees, Mr. Bilodeau, Mrs. Bilodeau, and a long-time family friend. The trust provided that the trustees had complete discretion to distribute any portion of the capital or annual income of the trust to the beneficiary.Mr. Bilodeau transferred the following assets into the trust on January 1, 2020:(a) $250,000 cash; and(b) 1,500 shares of Successful Retailers Ltd. (Retailers), a corporation that is incorporated in Canada and is a CCPC with no GRIP balance. The original cost of the shares about 23 years ago when they were purchased by Mr. Bilodeau was $17 per share
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