Online Practice Manuals

Garron Family Trust v. Canada

• 2009 TCC 450
  • Go to CanLII for full text
• 2010 FCA 309
  • Go to CanLII for full text
• [2011] S.C.C.A. No. 23 (QL)
  • Go to Quicklaw for full text
• [2011] S.C.C.A. No. 24 (QL)
  • Go to Quicklaw for full text
• 2012 SCC 14
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 6. Inter Vivos Trust Planning
     • IV. Tax Considerations for Inter Vivos Trusts [§6.16]
       • G. Additional Considerations for Inter Vivos Trusts [§6.33]
   • Chapter 9. Post-mortem Remedial Income Tax Planning
     • IV. Specific Post-mortem Tax Planning Opportunities [§9.33]
       • C. Residency Issues (Post-mortem Planning) [§9.40]
         • 2. Determination of Residency of Estate [§9.42]
   • Chapter 11. Canadian Tax Considerations in International Estate Planning
     • IV. Taxation of Foreign Trusts and Their Canadian Resident Beneficiaries [§11.21]
       • A. Residency of Trusts (Taxation of Foreign Trusts) [§11.22]
         • 1. Common-law Test for Residence of a Trust [§11.23]
2. British Columbia Probate and Estate Administration Practice Manual (Current to: January 15 2023)
   • Chapter 13. Taxation of Estates and Testamentary Trusts
     • I. Taxation of Estates and Testamentary Trusts [§13.1]
       • C. Residence of the Trust for Tax Purposes [§13.5]
         • 2. Determination of a Trust’s Residence [§13.7]
         • 3. Changing a Trust’s Residence [§13.8]
3. Wills and Personal Planning Precedents: An Annotated Guide (Current to: June 15 2022)
   • Chapter 3. Executors Clauses in the Will
     • VII. Power to Name Trustees to Ensure Estate Is Resident in Canada [§3.20]