Online Practice Manuals

Couse Estate v. Minister of National Revenue

• (1985), 85 D.T.C. 104 (T.C.C.)
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 4. Registered Investment Accounts in Estate Planning
     • X. Taxation of Retirement Plans on Death [§4.41]
       • B. Section 160.2 Warning [§4.43]
2. British Columbia Probate and Estate Administration Practice Manual (Current to: January 15 2023)
   • Chapter 12. Taxation of the Deceased and Estates: An Overview
     • II. Deceased Taxpayer’s Returns [§12.39]
       • A. Year of Death Income [§12.40]
         • 7. RRSPs and Other Deferred Income Plans [§12.81]
           • a. Withholdings and Unpaid Taxes [§12.82]
   • Chapter 14. Special Tax Issues in Estate Administration
     • II. RRSPs: Tax Treatment on Death [§14.2]
       • D. Caution When no RRSP Rollover Is Applicable [§14.6]