Online Practice Manuals

R. v. Sommerer

• 2012 FCA 207
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: March 15 2025)
   • Chapter 1. Tax Fundamentals in Estate Planning
     • VI. Income Splitting, TOSI, and the Attribution Rules [§1.34]
       • B. Attribution Rules [§1.56]
         • 1. Section 75(2) of the Income Tax Act: Reversionary Trusts [§1.57]
   • Chapter 6. Inter Vivos Trust Planning
     • IV. Tax Considerations for Inter Vivos Trusts [§6.16]
       • E. Exceptions to the Attribution Rules in Trusts [§6.29]
         • 2. Reversionary Trusts [§6.31]