This is the week's one genuinely portable mechanic, and it does not need scale, a US domicile or a listed stock. The Ontario analogues are a holding company owning the operating shares, and a discretionary family trust above it. What they do is what CMXI and Drew Holdings do: separate who votes from who benefits, let proceeds be received by an entity rather than by you personally, and create a place for future growth to accrue that is not your personal estate.

The Canadian versions carry conditions the Dutch and Bermudian ones do not: the attribution rules in sections 74.1–74.5, the corporate attribution rule in section 74.4, the 21-year deemed disposition that forces a trust to realise gains on a fixed clock, and the tax on split income rules that can strip income-splitting benefits entirely. A structure that is routine in the filings above can be actively harmful here if built without those in mind.