Précis: The taxpayer is a trust. For 2007 it filed as a resident of Alberta. Ontario reassessed the trust on the basis that it was a resident of Ontario. The trust appealed to the Ontario Superior Court of Justice. This was a decision on a motion by the trust for summary judgment on the basis that the assessment in question was statute-barred. The sole issue was whether a federal form of waiver executed by the trustees and delivered to Ontario operated to extend the limitation period for Ontario purposes. The Court held that the waiver was effective for Ontario purposes and dismissed the motion. The parties were to make written submissions if they could not agree on costs.
Aubrey Dan Family Trust v. R. - ONSC: Federal form of waiver effective for Ontario purposesREAD MORE »