Audrey Gibeault, author of an article in Canadian Tax Focus magazine

Ms. Audrey Gibeault, CPA, CA, Business Law associate at Lavery, has published an article entitled “Unexpected Application of Part XII.2 Tax to a Canadian Personal Trust” in the May 2013 issue of Canadian Tax Focus, a publication of the Canadian Tax Foundation.

Ms. Gibeault’s article deals namely with the tax issues related to the application of Part XII.2 Tax to a trust that is a resident of Canada, in circumstances where the trust’s beneficiaries have become non-residents of Canada under the Income Tax Act.

To read this article, click here.

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