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. … [I]t seems difficult to argue that the parties intended to create a new contract. ...

. … Before finding that each of ss. 75(2)(a)(i) and (ii) and (b) applied, CRA stated: Given the settlor’s power to amend the trust and to remove any trustee, in our opinion the settlor is empowered in this case to unilaterally amend any provision of the trust indenture at their sole discretion. ...

The Directorate then noted that as “the determination of whether a person exercises de jure control … must also take into consideration whether any specific or unique limitation on a shareholder’s power to control the election of the board or the board’s power to manage the business and affairs of the company, is manifested in either the constating documents of the corporation, or any unanimous shareholder agreement,” it followed that either individual could have de jure control and be related to the employer under s. 251(2)(b)(i). ...

. … Since Schedule I does not address this situation, the Payment is subject to subsection 106(1). ...

In rejecting the employer’s position, the Directorate stated that “subsection 96(1) … ensures that the members of the partnership are taxable on their respective share of the partnership’s income” and that in applying Reg. 106(1), “the amount to be withheld from the [withdrawal] Payment should be equal to the total amount of tax that may reasonably be expected to be payable under the Act by the members of the employer partnership with respect to the Payment.” ...

The right to distribute relates to a specific presentation … and only for the specified purpose…. ...

., ensuring compliance with ITA requirements including monitoring for non-qualified investments and ensuring all transactions occurred at fair market value), and stated: In light of these statutory duties and obligations, the central management and control of a TFSA trust will rest with, and be exercised by, the trustee in Canada … [so that] a TFSA trust will always be considered resident in Canada for the purposes of the Act. ...

[Reg.] 209(4) … defines express consent to be consent given in writing or in an electronic format. ...

X would not be a connected contributor to Trust A or Trust B, and … there would not be a resident beneficiary under Trust A or Trust B. ...

3 August 2018 Internal T.I. 2018-0755351I7- Trust claiming CG reserve-- summary under Subsection 104(21.2) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(21.2) flow-through of s. 110.6 treatment respecting distributed capital gains reserve In response to questions as to whether the lifetime capital gains exemption (LCGE) was available where a personal trust claimed a capital gains reserve and distributed it, the Directorate stated: [The reserve amount … is included in calculating its capital gain in the following year. ...