Case information
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34056
St.Michael Trust Corp., as Trustee of the Fundy Settlement v. Her Majesty the Queen
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2012-04-19 | Appeal closed | |
| 2012-04-13 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2012-04-13 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2012-04-12 |
Judgment on the appeal rendered, LeB De F Abe Ro Mo Ka, The appeals from the judgments of the Federal Court of Appeal, Numbers A-419-09 and A-420-09, 2010 FCA 309, dated November 17, 2010, heard on March 13, 2012, are dismissed with costs. Dismissed, with costs |
|
| 2012-03-27 | Transcript received, (64 pages) | |
| 2012-03-13 | Judgment reserved OR rendered with reasons to follow | |
| 2012-03-13 | Respondent's condensed book, Joint with 34057 - Submitted in Court (14 copies) | Her Majesty the Queen |
| 2012-03-13 | Appellant's condensed book, Joint with 34057 - Submitted in Court (14 copies) | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2012-03-13 | Acknowledgement and consent for video taping of proceedings, From both parties | |
| 2012-03-13 |
Hearing of the appeal, 2012-03-13, LeB De F Abe Ro Mo Ka Judgment reserved |
|
| 2012-03-01 | Correspondence received from, 10 reserved seats requested | Her Majesty the Queen |
| 2012-02-24 | Correspondence received from, 2 reserved seats requested | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2012-02-24 | Notice of appearance, Anne Turley and Daniel Bourgeois will be present at the hearing. | Her Majesty the Queen |
| 2012-02-24 | Notice of appearance, Douglas Mathew, Matthew Williams and Mark Barbour will be present at the hearing. | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2012-02-07 | Appellant's book of authorities, (Volume 3) (Joint with 34057), Completed on: 2012-02-07 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2012-02-07 | Reply factum on appeal, (Joint with 34057), Completed on: 2012-02-07 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2012-01-25 | Respondent's book of authorities, Joint with 34057 (2 volumes), Completed on: 2012-01-25 | Her Majesty the Queen |
| 2012-01-25 | Respondent's factum, Joint with 34057, Completed on: 2012-01-25 | Her Majesty the Queen |
| 2012-01-09 | Appeal perfected for hearing | |
| 2011-12-09 | Notice of hearing sent to parties | |
| 2011-12-07 |
Appeal hearing scheduled, 2012-03-13 Judgment reserved |
|
| 2011-11-14 | Appellant's book of authorities, Joint with 34057 (2 volumes), Completed on: 2011-11-14 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2011-11-14 | Appellant's record, Joint with 34057, Completed on: 2011-11-14 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2011-11-14 | Appellant's factum, Joint with 34057, Completed on: 2011-11-14 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2011-11-02 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2011-11-01 | Order on miscellaneous motion | |
| 2011-11-01 |
Decision on miscellaneous motion, (joint with 34057), Reg, to consolidate files 34056 and 34057 so that the records, factums and books of authorities of the parties may be filed with a joint style of cause Granted |
|
| 2011-11-01 | Submission of miscellaneous motion, Reg | |
| 2011-10-24 | Response to miscellaneous motion, Completed on: 2011-10-24 | Her Majesty the Queen |
| 2011-10-24 | Notice of miscellaneous motion, to consolidate files 34056 and 34057 so that the records, factums and books of authorities of the parties may be filed with a joint style of cause (joint with 34057), Completed on: 2011-10-24 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2011-09-27 | Correspondence received from, Anne Turley dated September 27, 2011. Re: Will assume carriage of the appeal | Her Majesty the Queen |
| 2011-08-22 | Notice of appeal, Completed on: 2011-08-22 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2011-06-24 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2011-06-24 | Judgment on leave sent to the parties | |
| 2011-06-23 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-419-09, 2010 FCA 309, dated November 17, 2010, is granted with costs in the cause Granted, with costs in the cause |
|
| 2011-05-09 | All materials on application for leave submitted to the Judges, Bi Abe Ro | |
| 2011-02-18 | Applicant's reply to respondent's argument, Completed on: 2011-02-18 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2011-02-11 | Book of authorities | Her Majesty the Queen |
| 2011-02-11 | Respondent's response on the application for leave to appeal, Completed on: 2011-02-11 | Her Majesty the Queen |
| 2011-01-24 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2011-01-14 | Book of authorities, joint authorities for 34056 and 34057 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
| 2011-01-14 | Application for leave to appeal, main application (related to file 34057), Completed on: 2011-01-14 | St.Michael Trust Corp., as Trustee of the Fundy Settlement |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| St.Michael Trust Corp., as Trustee of the Fundy Settlement | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: St.Michael Trust Corp., as Trustee of the Fundy Settlement
Counsel
Matthew G. Williams
Mark A. Barbour
P.O. Box 786, Bay Wellington Tower
33rd Floor, 181 Bay Street
Toronto, Ontario
M5J 2T3
Telephone: (416) 864-0829
FAX: (416) 864-1106
Agent
2600 - 160 Elgin St
Box 466 Station D
Ottawa, Ontario
K1P 1C3
Telephone: (613) 233-1781
FAX: (613) 563-9869
Email: brian.crane@gowlingwlg.com
Party: Her Majesty the Queen
Counsel
Daniel Bourgeois
Eric Noble
Department of Justice
234 Wellington Street, room 1148, East Tower
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2347
FAX: (613) 954-1920
Email: anne.turley@justice.gc.ca
Agent
Bank of Canada Building - East Tower
234 Wellington Street, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Taxation — Income tax — Trusts — Residency — Legislation — Interpretation — What is the proper test for determining the residence of a trust for income tax purposes — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the “Act”), sections 94(1) and 245.
The applicant is the trustee of the Fundy Settlement (the “Trust”). The Trust was settled by an individual resident in the Caribbean island of St. Vincent and had Canadian beneficiaries. The trustee is a corporation resident in Barbados. When the Trust disposed of shares it owned in a Canadian corporation, the purchaser remitted amounts to the Canadian government in accordance with s. 116 of the Act, on account of potential tax from the capital gains realised. The trustee sought a return of the withheld amount, claiming an exemption from tax pursuant to the Agreement Between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital. Under the exemption, tax would only be payable in the country in which the seller was resident, and the trustee claimed that the Trust is a resident of Barbados.
The Minister of National Revenue took the position that the exemption did not apply because the Trust was a resident of Canada, and issued assessments under the Act. The trustee appealed the assessments on behalf of the Trust. The Tax Court of Canada and the Federal Court of Appeal dismissed the appeals.
Lower court rulings
Tax Court of Canada
2006-1409(IT)G, 2009 TCC 450
Applicant's appeal from its assessment for the 2000 taxation year dismissed
Federal Court of Appeal
A-419-09, 2010 FCA 309
Appeal dismissed
Memorandums of argument on application for leave to appeal
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
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Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
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