Kingsdale Securities Co. Ltd. v. The Queen, 74 DTC 6674, [1975] CTC 10 (FCA)

Since the settlors lacked the requisite intention prior to the execution of settled trusts, the execution of the trust deeds did not have...

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An alleged settlement of trusts (prior to the date of execution of the trust deeds) did not occur due to the lack of the requisite certainty of...

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The court should not consider an argument that is raised for the first time after the cases for both parties have been closed at trial "unless it...

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The court should not consider an argument that is raised for the first time after the cases for both parties have been closed at trial "unless it...

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Urie, J. indicated that trusts per se are not legal persons and cannot become partners.