The introduction to the original 1959 episodes of a science fiction television series promised to transport viewers to a place “between light and shadow, between science and superstition…between the pit of man’s fears and the summit of his knowledge”. Unfortunately, in 2008, certain resident and non-resident taxpayers may find themselves caught in a “fifth dimension” of tax planning where a non-resident trust is deemed resident in Canada and no competent authority will determine the residency of the trust: a tax Twilight Zone.

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