Aubrey Dan Family Trust – Ontario Court of Appeal confirms that a federal form applied for Ontario purposes without any specific reference on its face to that effect
A purported Alberta trust, that wanted more time to make submissions to CRA that it was not resident in Ontario, provided a related waiver on the prescribed (T2029) federal form. When it was ultimately reassessed for Ontario income tax (with the previously assessed Alberta tax being reversed) it unsuccessfully argued that the waiver was invalid because the T2029 form did not refer to the fact that it was a prescribed form for provincial purposes. The Court of Appeal confirmed the finding of Lederman J below that it was sufficient, for the form to “purport” to be an authorized form for these purposes, to bear the CRA insignia without any reference being made to it being the prescribed form for Ontario purposes.
Neal Armstrong Summary of Aubrey Dan Family Trust v. Minister of Finance, 2017 ONCA 875 under Taxation Act, 2007 (Ontario), s. 158.