CRA may require a court order for determining a point of provincial law

CRA does not consider that Easingwood v. Cockroft, 2013 BCCA 182, stands for the blanket proposition that the attorney under a power of attorney for property can validly transfer the taxpayer’s property to an inter vivos trust created by the attorney, and states that it "would expect that an Attorney that is contemplating the creation of an alter ego trust would seek the affirmation of the applicable court that the particular terms of the Power of Attorney for Property provide for such a power and that the terms of the proposed trust conform with the terms of the existing will and any other relevant agreements."

Neal Armstrong.  Summary of May 2014 CALU Roundtable, Q. 6, 2014-0523331C6 under s. 73(1.01)(c).