Brent Kern Family Trust: FCA Dismisses Appeal
In Brent Kern Family Trust v. The Queen (2014 FCA 230), the Federal Court of Appeal dismissed the taxpayer’s appeal […]
Trusts
Further thoughts on the Fundy Settlement decision: Supreme Court offers a nuanced view of trust residence
In Garron Family Trust v. The Queen (2009 TCC 450), Justice Judith Woods of the Tax Court of Canada came […]
GAAR Did Not Apply In Respect of Capital Gains Allocated to Minor Beneficiaries of a Family Trust
On March 21, 2012 the Tax Court of Canada issued judgment in the decision of McClarty Family Trust et al […]