H. Michael Dolson, "Trust Residence After Garron: Provincial Considerations", Canadian Tax Journal, (2014) 62:3, 671-99.

Application of corporate central management and control test (pp. 694-5)

[O]nce the elements of control in respect of the trust property have been...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Structuring so that decisions are made in a different jurisdiction (pp. 692-3)

Once the identity of the person who has central management and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.