Trust Residence After Garron: Provincial Considerations

H. Michael Dolson ()
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H. Michael Dolson: Felesky Flynn LLP, Edmonton

Canadian Tax Journal, 2014, vol. 62, issue 3, 671-699

Abstract: The recent decisions in Garron and the adoption of the central management and control test for trust residence may have a material impact on interprovincial tax planning, if for no other reason than the resulting CRA audit project targeting Alberta-resident trusts. This article examines the theoretical basis for the imposition of residence-based provincial income taxes on trust income, revealing at least one acceptable but nevertheless flawed alternative. This article then turns to an examination of central management and control in the context of trusts, and discusses how this test could be applied in future cases.

Keywords: Trusts; residence; provincial taxes (search for similar items in EconPapers)
Date: 2014
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