In Garron et al. v. The Queen, Woods J. adopted a central management and control test in determining the residence of an offshore trust, which is a novel approach in Canadian law and represents a significant departure from the traditional test of residence of the trustee. The case is under appeal and pending the outcome, it will have ramifications for planning predicated on the residence of a trust in a particular jurisdiction. Published in Federated Press's Business Vehicles (Volume XIII, No.1), a journal devoted to the tax analysis of alternative business structures..