The Resource Must the tax court of Canada recognize the validity of a foreign non-charitable purpose trust under the Hague Convention on trusts? Or is the convention irrelevant anyway?

Must the tax court of Canada recognize the validity of a foreign non-charitable purpose trust under the Hague Convention on trusts? Or is the convention irrelevant anyway?

Label
Must the tax court of Canada recognize the validity of a foreign non-charitable purpose trust under the Hague Convention on trusts? Or is the convention irrelevant anyway?
Title
Must the tax court of Canada recognize the validity of a foreign non-charitable purpose trust under the Hague Convention on trusts? Or is the convention irrelevant anyway?
Creator
Subject
Language
  • eng
  • eng
Summary
The Hague Convention on the Laws of Trusts applies in eight of 10 Canadian provinces. The Convention requires those provinces to recognize the validity of a non-Canadian trust. This article discusses whether the Tax Court of Canada is required to apply the Convention to recognize the validity of a non-charitable purpose trust. It contains an in-depth discussion on Article 19, which deals with the application of the Convention to fiscal matters. This article further explores what conflict of laws rules the Tax Court to do if the Convention does not apply
Citation source
In: Trusts & trustees. - Oxford. - Vol. 21 (2015),
http://library.link/vocab/creatorName
Nitikman, J.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • trust
  • The Hague Trust Convention
  • case law
  • conflict of law
Label
Must the tax court of Canada recognize the validity of a foreign non-charitable purpose trust under the Hague Convention on trusts? Or is the convention irrelevant anyway?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/T/TRUSANTR/3_313-333.zip
Instantiates
Publication
Note
20150507
Label
Must the tax court of Canada recognize the validity of a foreign non-charitable purpose trust under the Hague Convention on trusts? Or is the convention irrelevant anyway?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/T/TRUSANTR/3_313-333.zip
Publication
Note
20150507

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