Factors to consider when investing trust property: s. 27(5)
¡Criteria
¡S. 27 (5)  A trustee must consider the following criteria in planning the investment of trust property, in addition to any others that are relevant to the circumstances:
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¡1. General economic conditions.
¡2. The possible effect of inflation or deflation.
¡3. The expected tax consequences of investment decisions or strategies.
¡4. The role that each investment or course of action plays within the overall trust portfolio.
¡5. The expected total return from income and the appreciation of capital.
¡6. Needs for liquidity, regularity of income and preservation or appreciation of capital.
¡7. An asset’s special relationship or special value, if any, to the purposes of the trust or to one or more of the beneficiaries.
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