The Resource St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14
St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14
Resource Information
The item St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Judgment by the Supreme Court of Canada, dated 12 April 2012. The central issue concerned the residence of a trust for Canadian tax purposes. St Michael was a Barbados trust corporation which was the trustee of two settlements of shares in subsidiaries made by a Canadian company owned by two Canadian businessmen. Each settlement had as its beneficiaries one of the Canadian businessmen and his relatives. The trial judge found that the trustee company was not exercising the powers and discretions of a trustee but acting on the instructions of the beneficiaries, even after a reorganisation of the shareholding. The trust therefore was resident in Canada and taxable in Canada
- Language
- eng
- Label
- St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14
- Title
- St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14
- Language
- eng
- Summary
- Judgment by the Supreme Court of Canada, dated 12 April 2012. The central issue concerned the residence of a trust for Canadian tax purposes. St Michael was a Barbados trust corporation which was the trustee of two settlements of shares in subsidiaries made by a Canadian company owned by two Canadian businessmen. Each settlement had as its beneficiaries one of the Canadian businessmen and his relatives. The trial judge found that the trustee company was not exercising the powers and discretions of a trustee but acting on the instructions of the beneficiaries, even after a reorganisation of the shareholding. The trust therefore was resident in Canada and taxable in Canada
- Citation source
- In: International tax law reports. - London. - Vol. 14 (2012),
- http://bibfra.me/vocab/relation/comm
-
- wgxhYUYtE4w
- 2ul8NlLeYHs
- http://library.link/vocab/creatorName
-
- Avery Jones, J.F
- Nikolakakis, A
- Language note
- English
- http://library.link/vocab/relatedWorkOrContributorName
- Baker, P
- http://library.link/vocab/subjectName
-
- case law
- tax treaty
- trust
- residence
- central management and control
- Label
- St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14
- Label
- St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/St-Michael-Trust-Corp-v-R-Re-Fundy-Settlement--/gW1_H4F2hjQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/St-Michael-Trust-Corp-v-R-Re-Fundy-Settlement--/gW1_H4F2hjQ/">St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>