Abstract
No longer is a trust’s residency derived from Thibodeau Family Trust v. Her Majesty the Queen – a 1978 Federal Court of Appeal decision. The test is now pursuant to Fundy Settlement v Canada and is settled as a fact-based analysis of the jurisdiction from where the trust’s controlling mind operates. Having shifted from a formal examination to a substantive fact-finding exercise, it is a marked variation from a seasoned standard. However, it is a move toward a singular analysis for all residency determinations that will provide certainty to the taxpayer.
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