Under subsection 123(1) of the Excise Tax Act, the term “person” is defined to be an individual, a partnership, a corporation, the estate of a deceased individual, a trust, or a body that is a society, union, club, association, commission, or other organization of any kind. Since a trust is included in the definition of a person they are considered to be a person for GST/HST purposes. This bulletin was released by the Canada Revenue Agency to explain the treatment of trusts for purposesof the GST/HST.
CRA TIB B-101
CRA GST/HST Technical Information Bulletin B-101, “Trusts”
Tax Development May 21, 2008