Thorsteinssons Litigators in Supreme Court of Canada

Thorsteinssons lawyers Douglas Mathew, Matthew Williams and Mark Barbour appeared before the Supreme Court of Canada on March 13, 2012 in the St. Michael Trust (Garron Family Trust) case. At issue before the Court is the appropriate test for determining the residence of a trust for tax purposes. To date, this fundamental question of income tax law remains unanswered. Also at issue was the application of the non-resident trust rules in section 94 and the possible application of the general anti-avoidance rule (the GAAR) to deny the application of the Canada-Barbados Tax Treaty. The Court reserved judgment.