CRA considers that the central management and control test also applies to estate residence

The Fundy Settlement case found that the residence of inter vivos trusts was determined by the situs of their central management and control rather than by the country of residence of their trustees.  Not surprisingly, CRA considers that the central management and control test also determines the residence of an estate.

CRA also considers that, under the draft s. 94(3) rules, a testator cannot be a "resident contributor" to an estate (because he's dead).  Furthermore, non-resident trusts, which are deemed by those rules to be resident in Canada for various purposes, continue to be non-resident for purposes of the s. 116 certificate rules, so that clearance certificates are required for a distribution of taxable Canadian property to Canadian beneficiaries.

Neal Armstrong.  Summaries of 4 January 2013 T.I. 2012-0448681E5 under ss. 2(1), 116(1) and 94(3).