Boettger – Court of Quebec finds that an Alberta trust whose trustee’s role was passive was resident in Quebec

An Alberta trust was found by Lavigne J to be resident in Quebec, on the basis of significantly weaker facts than in Discovery Trust (which was not cited to her).  The settlor and beneficiary (his wife) were unfamiliar with the sole trustee (an Alberta lawyer), who instead was a contact of the Montreal law firm (and who could be removed by the settlor at any time).  The most significant act of the trustee was something he was directed to do under the trust deed and thereafter there was essentially nothing for him to do other than send in the trust tax return along with payment.  Lavigne J stated:  "The role of the Trustee was not to manage and grow the assets of the NS Trust but rather to hold them passively and follow the detailed steps in the Plan dictated by the [professional advisors]."

Neal Armstrong.  Summary of Boettger, trustee of Nancy Smith Spousal Trust v. ARC, 2015 QCCQ 7517 under s. 2(1).