Caplan v. Agence du revenu du Québec, 2019 QCCQ 3269

Case tabs

Summaries

Summary Under

family trust income purportedly distributed to the children beneficiaries was in fact received by the father as beneficiary

The taxpayer and his wife were the trustees of a discretionary family trust having him, their two (university-age) children (Michael and Megan)...

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

Summary Under

income distributions to children were received by them on behalf of father

Two university-age children received income-distribution cheques from the discretionary family trust, and endorsed them to their father (who was...

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