Legally, the estate of a deceased individual is not the same as a trust. Given this, why does the Income Tax Act use the terms estate and trust as though they had the same meaning?

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The Answer of Legally, the estate of a deceased individual is not the same as a trust. Given this, why does the Income Tax Act use the terms estate and trust as though they had the same meaning?

Legally, the Estate of a Deceased Individual Is Not the Same