Canada: Residence is futile ?

Lucy Whitehouse looks at a Canadian residence case that highlights the danger of the persuasive beneficiary ? ‘The indicative factors of an individual’s residence such as nationality, physical location and social connection need to be adjusted when applied to a trust to take into account the numerous parties involved.’ In Canada, as in England, the …
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Cases Referenced

  • Canada v Kieboom [1992] 3 FC 488
  • Crown Forest Industries Ltd v Canada [1995] 2 SCR 802?
  • De Beers Consolidated Mines Ltd v Howe [1906] AC 455
  • St Michael Trust Corp v The Queen (The Garron Family Trust) [2010] FCA 309
  • Trustee of Thibodeau Family Trust v Canada ?[1978] FCJ No 607