,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,resid;e (a ,tru/ or ,e/ate
,numb]3 ,,it-#ddg
,date3 ,may #cj1 #aihj
,ref];e3 ,subsec;n #b7#a7 7al subsec;ns
  #ge7#b71 #id7#a71 #ajd7#a7 & 7#b77

#a4 ,! resid;e (a tru/ or e/ate 7"h9af
  ref]r$ 6z a tru/7 9 ,canada1 or 9 a
  "picul> prov9ce or t]ritory )9
  ,canada1 is a "q ( fact 6be det]m9$ ac
  6! circum/.es 9 ea* case4 ,h["e1 a
  tru/ is g5],y 3sid]$ 6reside ": !
  tru/ee1 executor1 adm9i/rator1 heir or
  o!r legal repres5tative 7"h9af ref]r$
  6z ! tru/ee7 :o manages ! tru/ or
  3trols ! tru/ assets resides4
#b4 ,! tru/ee :o has manage;t & 3trol (!
  tru/1 :ile he may n h physical
  posses.n (! tru/ assets1 w 2 !      #a
               ,,it-#ddg             a#a
  p]son :o has mo/ or all (! foll[+ p[]s
  or responsibilities3
  7a7 3trol ov] *anges 9 ! tru/'s 9ve/;t
    portfolio1
  7b7 responsibil;y =! manage;t ( any
    busi;s or prop]ty [n$ 0! tru/1
  7c7 responsibil;y = any bank+1 &
    f9anc+1 >range;ts =! tru/1
  7d7 3trol ov] any o!r tru/ assets1
  7e7 ultimate responsibil;y = prep>,n
    (! tru/ a3.ts & report+ 6!
    b5efici>ies (! tru/1 &
  7f7 p[] 63tract )& d1l ) tru/
    advisors1 e4g4 auditors & lawy]s4
#c4 ,9 c]ta9 cases1 m ?an "o tru/ee may
  2 9volv$ 9 ex]cis+ ! manage;t & 3trol
  ov] ! tru/4 ,9 "o s* tru/ee cle>ly
  ex]cises a m sub/antial por;n (!
  manage;t & 3trol ?an ! o!rs1 ! tru/ w
  reside 9 ! jurisdic;n 9 : t tru/ee
  resides4 ,": two or m tru/ees ex]cise
  relatively equal por;ns (! manage;t &
  3trol (! tru/1 & tru/ees ex]cis+ m ?an
  #ej@3p ( s* manage;t & 3trol        #b
               ,,it-#ddg             b#a
  reside 9 "o jurisdic;n1 ! tru/ w
  reside 9 t jurisdic;n4
#d4 ,9 "s cases x may n 2 cle> :o has
  manage;t & 3trol (! tru/ & 9 ^!
  situ,ns ! ,de"p;t w exam9e o!r factors
  relat+ 6! tru/ 6det]m9e resid;e4 ,!
  mo/ important ( ^! factors >e3
--------------------------------------#b
  7a7 ! loc,n ": ! legal "rs ) respect
    6! tru/ assets >e 5=cea#1 &
  7b7 ! loc,n (! tru/ assets4 ,! resid;e
    (! b5efici>ies (a tru/ & domicile (!
    settlor >e n 3sid]$ 6be relevant
    except 9 situ,ns z describ$ 9 #e 2l4
#e4 ,norm,y resid;e (a tru/ is dep5d5t
  ^u resid;e (! tru/ee or tru/ees :o c
  ex]cise manage;t & 3trol (! tru/4 ,9
  "s situ,ns ! facts may 9dicate t a
  sub/antial por;n (! manage;t & 3trol
  re/s ) "s o!r p]son s* z ! settlor or
  ! b5efici>ies4 ,9 ^! situ,ns ! resid;e
  ( ? o!r p]son may 2 3sid]$ 6be !
  det]m9+ factor =! tru/ reg>d.s ( any
  3tr>y provi.ns 9 ! tru/ agree;t4    #c
               ,,it-#ddg             a#b
#f4 ,": an 9dividual ex]cises ! manage;t
  & 3trol (a tru/1 ! resid;e ( t
  9dividual is det]m9$ bas$ on ! normal
  factual te/s = det]m9+ ! resid;e ( an
  9dividual4
#g4 ,": a corpor,n ex]cises ! manage;t &
  3trol (a tru/1 ! resid;e ( t corpor,n
  is det]m9$ bas$ on ! normal factual
  te/s = det]m9+ resid;e (a corpor,n4
  ,an excep;n 6! g5]al rule may 2 5c.t]$
  ": ! manage;t & 3trol (a tru/ is
  ex]cis$ 0a bran* (fice1 = example1 a
  bran* (a tru/ -pany4 ,9 ^! circum/.es1
  ! tru/ may 2 det]m9$ resid5t 9 !
  jurisdic;n ": ! bran* (fice is locat$
  ev5 ?\< ! corpor,n xf is resid5t
  \tside t jurisdic;n4
#h4 ,9 "s situ,ns1 af exam9,n ( all
  factors1 x may 2 det]m9$ t a tru/ is
  resid5t 9 ,canada not)/&+ t ano!r
  c.try may 3sid] ! tru/ 6be resid5t 9 t
  c.try4
#i4 ,pursuant 6p>agraph #id7#a77c7 a
  tru/ n o!rwise resid5t 9 ,canada    #d
               ,,it-#ddg             b#b
  may 2 deem$ 6be a resid5t 9 ,canada =!
  purposes ( ,"p ;,i (! ,act if ! tru/
  is s* t ! am.t (! 9come or capital (!
  tru/ 6be 4tribut$ at any "t 6any
  b5efici>y (! tru/ dep5ds ^u ! ex]cise
  0any p]son (1 or ! failure 0any p]son
  6ex]cise1 any 4cre;n>y p[]4
#aj4 ,subsec;n #ge7#b7 provides t1 ":
  prop]ty is transf]r$ 0a p]son 6a tru/
  cr1t$ af #aicd on 3di;n t ! prop]ty1
  or prop]ty sub/itut$ = x1 may rev]t 6t
  p]son or pass 6p]sons designat$ 0hm or
  t dur+ 8 life"t ! prop]ty may 2 4pos$
  ( only ) 8 3curr;e1 any 9come or loss
  or taxa# capital ga9 or all[a# capital
  loss f ! prop]ty1 or prop]ty sub/itut$
  = x1 is attributa# 6t p]son dur+ 8
  life"t :ile he is resid5t 9 ,canada4
  ,9 s* situ,ns attribu;n applies :e!r
  or n ! tru/ is resid5t 9 ,canada4
--------------------------------------#c
#aa4 ,! =ego+ >e ! 3sid],ns view$ z
  relevant 9 det]m9+ ! resid;e (a tru/
  or e/ate 9 ord9>y situ,ns4 ,reg>d   #e
               ,,it-#ddg             a#c
  may 2 _h 6o!r factors ": ! purport$
  resid;e (a tru/ or e/ate appe>s 6h be5
  motivat$ 0r1sons ( tax avoid.e4




















                                      #f