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Canadian Tax Alerts

April 23rd, 2012

On April 12, 2012, the Supreme Court of Canada (SCC) released its decision in Fundy Settlement v. Canada (2012 SCC 14). This case was the SCC’s first opportunity to consider the appropriate test for determining the residence of a trust for tax purposes. Prior to this case, it was widely believed that the residence of a trust was determined by… read more »