Antle v. The Queen, 2009 DTC 1305, 2009 TCC 465, aff'd 2010 DTC 5172 [at 7304], 2010 FCA 280 -- summary under Subsection 250(5)

After finding against the taxpayer on other grounds, Campbell Miller, J. found that s. 250(5) would not cause a Barbados trust, that was intended under a tax plan to be deemed by s. 94(1)(c)(i) to be resident in Canada for purposes of Part I of the Act, to be deemed not to be resident in Canada for purposes of the Act. First, in order for s. 250(5) to apply, the trust was required to be resident in Canada for purposes of the Act, whereas under s. 94(1)(c)(i), it was only deemed to be resident in Canada for purposes of Part I, second, as there is no application of the tie-breaker rules in the Canada-Barbados treaty, the trust had not been found not to be resident in Canada under that treaty.