part of an overall investment strategy. BrazeauSeller.LLP has been involved for years with transactions of this nature and has developed contacts in the financial community in many offshore jurisdictions to assist in finding the right structure for each client. In addition, as the exclusive Ottawa member of Meritas Law Firms Worldwide, we have immediate and direct access to the services of pre-qualified affiliated law firms throughout Canada, the United States and more than 70 countries worldwide. BrazeauSeller.LLP has considerable experience and expertise working in the tax and estate planning field, with accountants and financial planners to design and implement customized structures that work best for each of our clients. I have heard that there are ways that I can use trusts to save my family tax when I die. How does that work? Trusts are recognized as separate taxpayers under the Income Tax Act.  Furthermore, testamentary trusts, or trusts created on the death of an individual, are taxed at the same marginal rates as individuals. Accordingly, to the extent that income can be divided between an individual beneficiary and a trust for that beneficiary, the total tax liability can be lowered significantly. A spousal trust is a specific type of testamentary trust that allows for the same tax deferral treatment as a direct transfer to the spouse, while at the same time allowing for the income splitting opportunities described above. The provisions of a spousal trust must be carefully drafted to ensure that the terms comply with the strict requirements