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Series 6: Trusts
Folio 1: Trusts and Residency Issues
Chapter 1: Residence of a Trust...
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1.2 ...Fundy Settlement…clarified that residence of a trust will be determined by … where its real business is carried on, which is where the...
1.12 Subsection 250(6.1) operates to avoid unintended tax consequences that may arise under a number of provisions of the Income Tax Act that...
