Watch Recorded Webinar - Trust Residence After Fundy
The Fundy case is an important judgment handed down by the Canadian Supreme Court concerning the tax residence of trusts. It is likely to be adopted in other trust jurisdictions.
The judgment essentially determines that the “central management and control” test used to determine residency of corporations for tax purposes may also be applied to trusts.
This webinar will details key issues including:
Brief background of Fundy Settlement v Canada 2012 SCC 14;
Case decision and reasoning; and
The control and management test.
To learn more about the Fundy case, please complete the below form to watch the recorded webinar.