alter ego 是心理学上常说的“自我”,alter ego trust是中文中常说的“自我信托”。“自我信托”是加拿大常见的家庭信托,是委托人在生前建立的信托关系,目前要求建立人年龄在65岁以上,建立人可以在在生时可以将自己的财产免税转移到信托里,该信托的最大特点是可以在建立人离世后,快速地分配资产给受益人,从而避免遗嘱认证程序并且潜在的遗嘱被挑战风险。
英文释义可参考:An alter-ego trust is when all the necessary requirements for a valid trust are present and the trust is established, but the trustees act as puppets, mainly under the instruction of the creator or another trustee. It is also present when the trust property is treated by the creator or a trustee as if it is personally owned by him, instead of belonging to the trust. Where a trust is created without the genuine intention of creating a trust, it is probable that the trust can be attacked and labelled a sham trust which never actually comes into existence as a trust. Where a trust, however, was created with the intention of creating a trust, but the assets are dealt with as if they are a trustee’s personal property, creditors of the trust, as well as SARS and soon-to-be ex-spouses of trustees, can attack the trust and have it labelled an alter-ego trust. The result of this can be that courts disregard the trust and treat the trust assets as assets of the trustee in his or her personal capacity.
与alter ego trust相似的还有joint partner trust。
A joint partner trust is similar to an alter ego trust, except that the settlor and his or her spouse, together, must be entitled to receive all of the income of the trust that arises before the death of the survivor of them. In addition, no person other than the settlor and the settlor’s spouse may be entitled to receive or have the use of the capital of the trust until the settlor and his or her spouse have both died. The definition of spouse, for the purposes of a joint partner trust, includes married, common law and same sex spouses.