Deterministic trust management for Indigenous governance and financial institutions.
Centralize trust calculations with transparent, defensible logic your compliance teams, governance offices, and regulators can rely on. Built-in Section 87 support, trust structure compliance, and complete audit trails.
Trust Management Snapshot
What trust teams see in RiGEL.
- Section 87 exemption logic for Indigenous trusts
- Trust structure compliance verification
- Deterministic distribution calculations
- Complete audit trail for every trust decision
Every calculation traceable back to CRA/IRS rules and trust legislation.
Why trust teams choose RiGEL
Section 87 compliance built-in
Indigenous First Nations trusts benefit from deterministic Section 87 exemption logic, on-reserve vs. off-reserve asset handling, and mixed-beneficiary distribution calculations—all with complete audit trails.
Trust structure compliance
Financial institutions can verify trust structures against CRA requirements, IRS regulations, and provincial trust legislation. Every distribution calculation includes legislative references and compliance checkpoints.
Deterministic distribution calculations
Trust distributions calculated deterministically based on trust terms, beneficiary status, tax rules, and jurisdictional requirements. Same inputs produce identical outputs every time—eliminating manual errors and disputes.
Audit-ready trust reporting
Complete calculation traces for every trust distribution, exemption application, and compliance decision. Exportable reports support internal governance, external audits, and regulatory compliance—with full legislative references.
Indigenous First Nations trust management
Built-in support for Section 87 logic, on-reserve asset exemptions, mixed-beneficiary structures, and governance-friendly audit trails—designed specifically for Indigenous trust administration.
Section 87 exemption logic
Deterministic application of Section 87 Indian Act exemptions for property situated on reserve. RiGEL automatically distinguishes on-reserve vs. off-reserve assets, applies exemption rules consistently, and documents every exemption decision with legislative references.
Mixed-beneficiary trust structures
Trusts with both status and non-status beneficiaries handled deterministically. Section 87 exemptions apply to status beneficiaries' shares of on-reserve property, while non-status beneficiaries receive standard tax treatment—all calculated with complete transparency and audit trails.
Governance and compliance reporting
Complete audit trails for governance offices, Band councils, and external auditors. Every trust distribution, exemption application, and tax calculation includes step-by-step reasoning with references to Section 87, CRA ITA, and relevant case law.
Financial institution trust management
Enterprise-grade trust administration with deterministic compliance, version-controlled rules, and complete oversight for banks, trust companies, and wealth management firms.
Trust structure compliance
Verify trust structures against CRA requirements, provincial trust legislation, and IRS regulations. RiGEL validates trust terms, beneficiary designations, and distribution rules against current legislation—ensuring compliance before distributions occur.
Multi-jurisdiction trust administration
Trusts spanning multiple provinces or countries handled deterministically. RiGEL applies jurisdiction-specific probate rules, tax treatments, and trust legislation consistently—eliminating manual errors and ensuring compliance across all jurisdictions.
Risk and compliance oversight
Role-based access, activity logging, and versioned rulesets give compliance teams full visibility into trust administration workflows. Every distribution calculation includes a complete audit trail for internal review and external audits.
Indigenous First Nations trust example
Indigenous Trust with Section 87 Exemptions
Before RiGEL
- Manual Section 87 exemption verification for each asset
- Manual on-reserve vs. off-reserve asset classification
- Manual mixed-beneficiary distribution calculations
- No audit trail for exemption applications
- Compliance risk: Manual errors in Section 87 calculations
- 20+ hours per trust for compliance verification
- Inconsistent exemption application across trust administrators
After RiGEL
- Section 87 exemption logic automatically applied to all eligible assets
- Deterministic on-reserve vs. off-reserve asset classification
- Mixed-beneficiary distribution with fairness scoring
- Complete audit trail with Section 87 legislative references
- Drastically reduces compliance risk: Deterministic calculations eliminate manual errors
- <30 minutes per trust for full compliance verification
- Consistent exemption application across all trust administrators
Indigenous Trust Calculation Trace
Trust assets: $1.2M total estate value
On-reserve property: $600K → Section 87 exemption applies → $0 taxable
Off-reserve investments: $400K → Standard CRA deemed disposition
CRA ITA 70(5) → ACB: $250K → FMV: $400K → Taxable: $150K
Mixed beneficiaries → Status beneficiary (60%): Section 87 applies to on-reserve share
Non-status beneficiary (40%): Standard tax treatment
Distribution calculation → Status beneficiary: $720K ($600K exempt + $120K taxable)
Non-status beneficiary: $480K ($280K taxable after deemed disposition)
Fairness simulation → After-tax equity: 0.94 (deterministic calculation)
Legislative References
- Section 87 Indian Act - Tax exemption for property on reserve
- CRA ITA 70(5) - Deemed disposition on death
- CRA ITA 70(6) - Spousal rollover
- CRA ITA 248(1) - Fair market value definition
- Williams v. Canada (1992) - On-reserve property determination
Financial institution trust example
Multi-jurisdiction trust administration with deterministic compliance verification, distribution calculations, and complete audit trails.
Multi-Jurisdiction Trust Administration
Before RiGEL
- Manual trust structure compliance verification
- Manual distribution calculations per jurisdiction
- Manual probate fee calculations across provinces
- Manual tax treatment verification
- No centralized audit trail → High compliance risk
- Inconsistent calculations across trust administrators
- 40+ hours per complex multi-jurisdiction trust
After RiGEL
- Deterministic trust structure compliance: CRA + provincial requirements verified
- Automated distribution calculations with jurisdiction-specific rules
- Cross-jurisdiction probate: All provincial fees calculated automatically
- Tax treatment: CRA ITA + IRS regulations applied deterministically
- Complete centralized audit trail → Every decision tracked
- Consistent calculations across all trust administrators
- <30 minutes per complex multi-jurisdiction trust
Trust Structure Compliance Verification
Trust terms reviewed → Valid trust structure confirmed
Beneficiary designations verified → All beneficiaries valid
Distribution rules analyzed → Per stirpes vs. per capita
CRA ITA 104(1) → Trust income attribution verified
Provincial trust legislation → Ontario Trustee Act compliance
IRS regulations → Form 3520-A filing requirements identified
Compliance status: PASSED → All requirements met
Legislative References
- CRA ITA 104(1) - Trust income attribution
- Ontario Trustee Act - Trust administration requirements
- IRS Form 3520-A - Foreign trust reporting
- CRA ITA 70(5) - Deemed disposition on death
Multi-Jurisdiction Distribution Calculation
Trust assets: $2.5M total value
Ontario probate: Estate Administration Tax → $14,500
Quebec probate: No probate tax (not applicable)
US probate: California → $0 (no probate tax)
Distribution: Per stirpes → 3 beneficiaries
Beneficiary 1 (Ontario): $833,333 → Taxable: $250K
Beneficiary 2 (Quebec): $833,333 → Taxable: $250K
Beneficiary 3 (US): $833,334 → IRS Form 3520-A required
After-tax distribution equity: 0.96 (deterministic)
Legislative References
- Ontario Estate Administration Tax Act
- Quebec Civil Code - Trust provisions
- California Probate Code
- CRA ITA 70(5) - Deemed disposition
- IRS Pub 559 - Estate tax for non-residents
Compliance logs + deterministic validation
Built for trust compliance teams, governance offices, and regulators that need a defensible, repeatable trust administration engine—not a black box.
Trust Calculation Trace
Section 87 Exemption
On-reserve property: $600K → $0 taxable (Section 87 exemption verified)
Trust Distribution
Per stirpes → 3 beneficiaries → $400K each (deterministic calculation)
Cross-Border Compliance
IRS Form 3520-A required → Treaty credit applied → $0 additional tax
Trust Compliance Checkpoints
Trust Structure Verified
Trust terms, beneficiary designations, and distribution rules validated against CRA requirements and provincial trust legislation.
Section 87 Exemptions Documented
Every Section 87 exemption application includes on-reserve property determination, exemption calculation, and legislative references.
Multi-Jurisdiction Compliance
All provincial probate fees, tax treatments, and filing requirements calculated and documented per jurisdiction.
Trust Scenario Validation
Trust compliance teams can review a deterministic, line-by-line calculation trace for every trust distribution, exemption application, and compliance decision before anything is executed.
Legislative References
Linked back to Section 87 Indian Act, CRA ITA, provincial trust legislation, and IRS regulations.
Audit-ready Exports
Complete trust administration traces and summaries exportable to PDF for internal governance and external audits.
Reproducible Trust Calculations
Same trust inputs = same distribution outputs, across administrators, branches, and business units.
Time savings that reduce compliance risk and review cycles.
Trust teams using RiGEL report: 70–90% reduction in trust administration time, higher compliance confidence, elimination of manual calculation errors, and fewer internal review cycles.
100–150
HOURS SAVED PER TRUST ADMINISTRATOR PER YEAR
Manual trust compliance verification eliminated. Deterministic engine handles Section 87, distribution calculations, and multi-jurisdiction compliance instantly.
100%
ELIMINATION OF MANUAL CALCULATION ERRORS
Deterministic trust calculations replace error-prone spreadsheet models with a single source of truth.
95%+
CONSISTENCY ACROSS TRUST ADMINISTRATORS
Same trust inputs produce identical distribution outputs across administrators, branches, and jurisdictions.
Bring clarity, compliance, and consistency to trust management.
RiGEL gives Indigenous governance offices and financial institutions deterministic trust calculations, complete audit trails, and organization-wide consistency.