Online Practice Manuals

Canada (Attorney General) v. Collins Family Trust

• 2022 SCC 26
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Company Law Practice Manual (Current to: August 15 2023)
   • Chapter 17. Shareholder Rights, Remedies, and Proceedings
     • II. Other Rights of Shareholders [§17.4]
       • U. Equitable Remedy of Rectification [§17.29]
2. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 1. Tax Fundamentals in Estate Planning
     • I. Introduction to Tax Fundamentals in Estate Planning [§1.1]
       • C. Limitation of Liability by Estate Planners [§1.4]
     • VI. Income Splitting, TOSI, and the Attribution Rules [§1.30]
       • B. Attribution Rules [§1.52]
         • 1. Section 75(2) of the Income Tax Act: Reversionary Trusts [§1.53]