Judgment
Bank of America Trust and Banking Corp (Bahamas) Ltd and Bank of America Trust and Banking Corp (Cayman) Ltd v The Attorney General and Another - Judgment
G 0391/2006 · 2007-06-04
Charitable Trust Validity and Foreign Tax Authority Notice; Validity of charitable trust; Request to serve notice on Canadian Revenue Authority; Court’s refusal based on principle against enforcement of foreign tax claims; Interpretation of Grand Court Rules Order 15, Rule 13A
Full metadata
| Cause Number | G 0391/2006 |
|---|---|
| Court | CIGC (Civ) |
| Judge | Henderson J |
| Parties | Bank of America Trust and Banking Corp (Bahamas) Ltd and Bank of America Trust and Banking Corp (Cayman) Ltd v The Attorney General and Another - Judgment |
| Judgment Date | 2007-06-04 |
| Subject | Charitable Trust Validity and Foreign Tax Authority Notice; Validity of charitable trust; Request to serve notice on Canadian Revenue Authority; Court’s refusal based on principle against enforcement of foreign tax claims; Interpretation of Grand Court Rules Order 15, Rule 13A |
| Filename (current) | 07-06-04_bank_of_america_trust__banking_corp_bahamas_ltd__ano_v_the_ag__another.pdf |
Legislation cited
| Statute | Sections cited | Mentions |
|---|---|---|
| Grand Court Rules - Vol I - Orders (subordinate) | 13A | 1 |
| Trusts Act | — | 1 |
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