Hi Fanie,
For the sake of other readers and subsequent to our email correspondence, I am posting here the relevant section of the income Tax Act.
25B. Taxation of trusts and beneficiaries of trusts.—(1) Any amount (other than an amount of a capital nature which is not included in gross income or an amount contemplated in paragraph 3B of the Second Schedule) received by or accrued to or in favour of any person during any year of assessment in his or her capacity as the trustee of a trust, shall, subject to the provisions of section 7, to the extent to which that amount has been derived for the immediate or future benefit of any ascertained beneficiary, who is a resident and has a vested right to that amount during that year, be deemed to be an amount which has accrued to that beneficiary, and to the extent to which that amount is not so derived, be deemed to be an amount which has accrued to that trust.

Hi Fanie,
Yes, a CC will also qualify. Of course, it has to be a beneficiary of the trust.
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