Sampson v R, 2018 BCSC 1503, is a detailed decision relating to the residence of a taxpayer for provincial income tax purposes. The taxpayer was found to be resident in both BC and Alberta, but his “principal” place of residence…
Alberta trust vindicated
What does it take to make an Alberta trust “work” in light of Fundy Settlement v Canada, 2012 SCC 14? From Colin Poon, “Interprovincial Tax Planning Using Trusts Upheld”, Canadian Tax Focus 5:3 (August 2015) re Discovery Trust v Canada…