are gic's considered a trust - SERP Analysis

https://www.cdic.ca/depositors/whats-covered/guaranteed-investment-certificates-gics/

https://www.sunlifeglobalinvestments.com/en/products/insurance-gics-and-trust-gics/trust-gics/

https://www.td.com/ca/en/personal-banking/personal-investing/products/gic/what-is-a-gic

https://www.investmentexecutive.com/news/industry-news/trusts-holding-gics-must-file-an-annual-tax-return-cra-says/

https://www.canada.ca/en/financial-consumer-agency/services/rights-responsibilities/rights-investing/rights-guaranteed-investment-certificates.html

https://www.advisor.ca/tax/tax-news/trusts-holding-gics-must-file-annual-return-cra-says/

https://www.justanswer.com/tax/ou098-joint-gic-bare-trust-bare-bear-trust.html

https://www.investopedia.com/terms/g/gic.asp

https://www.td.com/ca/en/personal-banking/personal-investing/products/gic

https://discover.rbcroyalbank.com/five-facts-about-gics-every-investor-should-know/

https://www.irsstreamlinedprocedures.com/the-gic-guaranteed-investment-certificate-us-tax-fbar-fatca/