Here is a letter from CRA in French on charitable remainder trusts.  According to the summary the letter discusses “1) Whether the gift of an interest in a trust will give rise to a tax credit pursuant to subsection 118.1(3)? 2) Whether the capital interest is non-qualified security?”  The letter refers to the requirements in IT226R “Gift to a charity of a residual interest in real property or an equitable interest in a trust”.

Here is the CRA publication IT226R “Gift to a charity of a residual interest in real property or an equitable interest in a trust”
http://www.cra-arc.gc.ca/E/pub/tp/it226r/