Canada v. General Motors of Canada Limited, [2009] GSTC 64, 2009 FCA 114 -- summary under Subsection 104(1)

By services, 17 May, 2024

GMCL (a car manufacturer), which was the administrator of various defined benefit pension plan trusts for its employees, and for which Royal Trust was the trustee, was not a trustee, so that ETA s. 267.1 had no application to it.

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administrator of pension trust was not a trustee
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