Canada Revenue Agency cheques – who knew?

Tuesday, May 10th, 2016

The Canada Revenue Agency (CRA) recently issued a release to highlight its policies related to missing and uncashed cheques. The release included some reminders and some surprsing information. Of interest to executors are the CRA comments where the representative may be missing a cheque, or have not cashed ...

Provincial residency of a Trust

Tuesday, May 3rd, 2016

The Canada Revenue Agency (CRA) was asked if there was any change to their view regarding the application of the central management and control (CMC) test in establishing the residency of a trust for provincial income tax purposes in light of the decisions in Discovery Trust v. Canada and Boettger ...