91 Richard transfers some investments to be held in trust for the benefit of his two minor children. The children will share equally in the trust property. He appoints his brother Simon as trustee. The investments generate Canadian dividends, second-generation income and capital gains. Which of these types of income will be attributed back to Richard for tax purposes? Canadian dividends second-generation income capital gains All types of income will be attributed back. Oa) Ob) Oc) Od)