Does anyone have a close friend/relative that practices in Canada, estate planning/taxation, specifically, that would be comfortable having a question or two run by them?

Someone at my firm represents a client. This client has established an Ohio trust. There are children, and once both parents die, the children would probably move back to canada. These children are the beneficiaries of the trust.

This would be most likely less than 2 million in assets (which eliminates the federal and Ohio estate tax issues here, presently). The question is whether there are any Canadian laws/taxes that would effect the children receiving trust assets, either lump sum or annually?

Thanks in advance.