Trust Residency - A New And Novel Approach

Mondaq Business BriefingCanada Law Articles in English (2009)

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Trust Residency - A New And Novel Approach

In Garron and Garron, Trustees of the Garron Family Trust v.

The Queen, released by the Tax Court of Canada on September

10, 2009, Madam Justice Woods applied a new and novel test to

determine the residency of a trust. She rejected the established...

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