Online Practice Manuals

Discovery Trust v. Canada (Minister of National Revenue)

• 2015 CanLII 34016 (NL SCTD)
  • 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 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]
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]