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Personal Tax Planning: Recent Developments Involving Part IV Tax

Jacob Youn & Henson Tam

Canadian Tax Journal2026https://doi.org/10.32721/ctj.2026.74.1.ptparticle
ABDC A*
Weight
0.50

What the paper says

The recent decision of the Federal Court of Appeal in <i>Canada v. Vefghi Holding Corporation</i> examined a nuanced but critical issue in Canadian tax law: the timing of the determination of whether a dividend-paying corporation is "connected" with a corporate beneficiary for the purposes of part IV tax when a trust is interposed. This article explores the judicial reasoning and practical implications of the decision and considers the impact of recent developments involving part IV tax, including the 2025 federal budget, on tax planning involving trusts and corporate beneficiaries.

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https://doi.org/https://doi.org/10.32721/ctj.2026.74.1.ptp

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@article{jacob2026,
  title        = {{Personal Tax Planning: Recent Developments Involving Part IV Tax}},
  author       = {Jacob Youn & Henson Tam},
  journal      = {Canadian Tax Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.32721/ctj.2026.74.1.ptp},
}

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Personal Tax Planning: Recent Developments Involving Part IV Tax

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.