The Bowman Moot Problem 2018

Donald G.H. Bowman National Tax Moot
2018 – MOOT PROBLEM
Issued: NOVEMBER 13, 2017

Fundy Settlement v. The Queen (2012 SCC 14)

1. The reasons and judgment of the Supreme Court of Canada in Fundy Settlement v. The Queen (2012 SCC 14) are appealed to the Bowman Supreme Moot Court for Tax Appeals.
2. The questions in issue on appeal are:
   1. What is the appropriate common law test for determining the residence of a trust? In which jurisdiction were the taxpayers resident under this common law test
   2. Were the taxpayers deemed to be resident of Canada under section 94 of the Income Tax Act (Canada)?
3. Of all of the issues raised in the reasons given by the Supreme Court of Canada and the lower courts, only those with respect to the (i) the common law test for determining trust residency and (ii) the deeming rule in section 94 of the Income Tax Act (Canada) are to be addressed by counsel for the parties in their written and oral submissions. Counsel need not address arguments in respect of section 245 of the Income Tax Act (Canada). Arguments not referenced in the reasons of the courts may be advanced by counsel in their submissions but only as they relate to the above-noted issues.
4. The courts have jurisdiction over all issues raised in the decision.
5. The moot problem is an actual case, and therefore the parties’ factums are to be original works, as opposed to any copy or mere imitation of existing filed court materials.