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Fundy Settlement v. Canada (2012 SCC 14)

Citation: Fundy Settlement v. Canada, 2012 SCC 14, [2012] 1 S.C.R. 520 Date: 20120412 Docket: 34056, 34057 Summary Taxation — Income tax — Trusts — Residence — Trusts held by corporation resident in Barbados — Beneficiaries of trusts resident in Canada — Central management and control of trusts carried out by main trust beneficiaries in Canada — Trustee seeking return

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TN-43-Taxation of Roth IRAs

Taxation of Roth IRAs A Roth Individual Retirement Arrangement (“IRA”) is an individual retirement plan established pursuant to section 408A of the United States (the “U.S.”) Internal Revenue Code of 1986. For U.S. income tax purposes, contributions to a Roth IRA are not deductible from income, and withdrawals are generally not included in income. For an

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