testamentary trust definition

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41 documents for testamentary trust definition

- Chapter 2 - Budget Implementation Act, 2009
... to specified investment flowthrough trusts and partnerships and new tax rules to facilitate t...Definitions ESTABLISHMENT 3. Transition Office 4. President 5.... March 19, 2007, under the terms of a testamentary or inter vivos trust created before March 19, 2007...
- Canada Gazette Nbr. 604, May 05, 2009
- Part III - Acts of Parliament
- Biderman v. Canada, (2000)
... directly or indirectly, by means of a trust or by any other means whatever, to. [..] (c) ... an estate until it is opened since a testamentary gift can always be revoked until death. Once made,... section 160 of the Act and the broad definition of property found in subsection 248(1), even if Mr...
- Federal Court of Appeal
- Rand on conflict of laws: an independent voice.
... characterized such laws as testamentary rather than as concerned with marital property reg...." (96) Developing the concepts of this definition, Justice Rand stated: . Life insurance in its char...'s consent, (102) because of an implied trust for the benefit of the beneficiary, a rule describ...
- University of New Brunswick Law Journal
- Nbr. 61, December 2010

- Chapter 35 - Budget And Economic Statement Implementation Act, 2007
... the disclosure by publicly traded trusts and partnerships of information enabling investmen...Definitions PURPOSE 3. Purpose MINISTER 4. Designation of Mini... who is a beneficiary under a testamentary trust or under an inter vivos trust that is deemed...
- Canada Gazette Nbr. 3, January 18, 2008
- Part III - Acts of Parliament
- Financial Administration Act
- Buschau v. Rogers Communications Inc., [2006] 1 S.C.R. 973, 2006 SCC 28, 2006 SCC 28 (2006)
...Respondents and. National Trust Company. Respondent. AND BETWEEN:. National Trust ...Vautier. 29 Second, a family or testamentary trust is generally a stand-alone instrument. It do... cessation of the contribution make the definition of "termination" mentioned above applicable and wh...
- Supreme Court of Canada
- Chapter 2 - Budget Implementation Act, 2006, No. 2
... other than the description of A in the definition 'cumulative eligible capital', the proceeds of dis... are received by an individual (other than a trust) in a taxation year as, on account of, in lieu of ... who is a beneficiary under a testamentary trust or under an inter vivos trust that is deemed...
- Canada Gazette Nbr. 1, May 15, 2007
- Part III - Acts of Parliament
- Financial Administration Act
- Canada (Procureur général) c. Webster, 2003 CAF 388 (2003)
... the taxpayer is an individual (other than a trust) or a testamentary trust, on or before the later o... un « office fédéral » , selon la définition de cette expression dans la Loi sur la Cour fédé...
- Cour d'appel fédérale
- Chapter 29 - Budget Implementation Act, 2007
...Afghanistan Reconstruction Trust Fund -- $90,000,000. 137. UN Mine Action Service -...60.03 (1) The following definitions apply in this section. 'eligible pension income' h... case of an individual (other than a testamentary trust), a calendar year;. (c) in the case of a tes...
- Canada Gazette Nbr. 2, July 31, 2007
- Part III - Acts of Parliament
- Financial Administration Act
- Action by Christians for the abolition of torture v. Canada, 2002 FCA 499 (2002)
..., within the meaning of the legal definition of the word charity, but we also believe that it i...(2) Trusts for political purposes falling within the spirit o...539. The case involved a testamentary trust which had as one of its objects. the prepara...
- Federal Court of Appeal
- Income Tax Regulations (Miscellaneous Program) Regulations Amending
...(A) is an individual, other than a trust that is neither a trust described in paragraph 104... to as a "specified trust") nor a testamentary trust,. (2) Subclause 304(1)(c)(iv)(B)(I) of the R...1501. For the purpose of the definition "deferred profit sharing plan" in subsection 147(1...
- Canada Gazette Nbr. 12, June 13, 2007
- Part II - Official regulations
- Farm Products Agencies Act