Morris v. Canada (National Revenue), 2009 FC 434 -- summary under Article 4

In finding that a Barbados trust was resident in Barbados and not in Canada for purposes of the Barbados-Canada Income Tax Convention, Simpson, J., after noting Crown arguments that the trust potentially might be deemed to be resident in Canada under s. 94, stated (at para. 37) that the trust met "the physical criteria associated with actual residence of the kind described in Article IV, paragraph 1, of the Treaty which speaks of 'domicile', 'place of management' and 'criterion of a similar nature'. In my view, similar criteria would include other aspects of actual physical presence and not more esoteric concepts such as deemed residence."