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Results: 1-10 of 27

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Statute of Elizabeth v Trusts: the increasing use of the fraudulent conveyances act to undo tax and estate planning

  • Davis LLP
  • -
  • Canada
  • -
  • November 16 2012

Two recent appellate decisions out of Alberta and BC demonstrate the willingness of courts to privilege the interests of spouses over the ability to enforce properly constituted trusts and legitimate estate planning

When you’re gone, you’re gone!

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • October 3 2012

There are various reasons why an individual might decide to give up residence in Canada; most of them are not tax driven

Residence of a trust

  • Alexander Holburn Beaudin + Lang
  • -
  • Canada
  • -
  • August 31 2012

The Supreme Court of Canada recently ruled that, for income tax purposes, a trust (like a corporation) resides where its central control and management is located

The final word: the Supreme Court’s decision in Fundy Settlement v. The Queen and the Residence of Offshore Trusts

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 25 2012

Prior to the Tax Court of Canada’s decision in Garron Family Trust et al. v. The Queen, 2009 TCC 450 Garron, according to many legal professionals, a trust was resident in the jurisdiction in which a majority of its trustees resided

Supreme Court of Canada upholds new test for residency of trusts

  • Blake Cassels & Graydon LLP
  • -
  • Canada
  • -
  • April 16 2012

The Supreme Court of Canada (the SCC) released its decision in Fundy Settlement v. Canada (a.k.a. St. Michael Trust Corp. or Garron Family Trust

Supreme Court of Canada confirms corporate mind and management test applies to trusts

  • Heenan Blaikie LLP
  • -
  • Canada
  • -
  • April 13 2012

The Supreme Court of Canada has confirmed that a trust is resident in the jurisdiction where it makes its management decisions

Supreme Court of Canada decides on trust tax residency

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • April 13 2012

The Supreme Court of Canada dismissed the taxpayers’ appeal in Fundy Settlement (also known as Garron or St. Michael Trust Corp.), deciding on April 12, 2012 that the relevant trusts were resident in Canada rather than Barbados for purposes of Canada’s Income Tax Act

A triumph of functionalism over formalism: SCC holds that the test for determination of residence of a trust is “central management and control”

  • Dentons
  • -
  • Canada
  • -
  • April 12 2012

Less than a month after hearing oral argument on March 13, 2012, the Supreme Court of Canada today released judgment and reasons for judgment in the Fundy Settlement v. Canada also known as the Garron Family Trust appeals (St. Michael Trust Corp., as Trustee of the Fundy Settlement v. The Queen and St. Michael Trust Corp., as Trustee of the Summersby Settlement v. The Queen

Further thoughts on the Fundy Settlement decision: Supreme Court offers a nuanced view of trust residence

  • Dentons
  • -
  • Canada
  • -
  • April 12 2012

In Garron Family Trust v. The Queen (2009 TCC 450), Justice Judith Woods of the Tax Court of Canada came down with a very broad new rule for determining the residence of trusts

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