A mineral, oil or gas company that is systematized as a trust instead of an old school style corporation. The Canadian Royalty Trust or CANROY does not manage the gas, mineral assets or oil hands on; operational procedures are manage by parties from the outside. Since they are made as a trust, CANROY originally were not deducted at the corporate rate. This gives CANROY the capability to save an added cash, which it used to pay a bigger than minimum dividend to its investors. The government of Canada altered its tax policy.