www.collinsbarrow.com/en/cbn/publications/taxalert-deferred-capital-distributions-from-discretionary-family-trusts
goo.gl/KprQrx
www.blaney.com/articles/family-trusts-weighing-the-true-value-of-a-discretionary-interest?ipl=1
See also:
headtopics.com/ca/discretionary-trusts-prove-problematic-when-it-comes-to-dividing-assets-4966389