Hillis Estate v. M.N.R.
- 1983 CanLII 3640 (FCA)
- Go to CanLII for full text
- [1983] S.C.C.A. No. 176 (QL)
- Go to CanLII for full text
The above case is referenced within:
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British Columbia Estate Planning and Wealth Preservation
(Current to: February 15 2023)
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Chapter 9. Post-mortem Remedial Income Tax Planning
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V. Specific Tax Uses of General Remedial Tools in Post-mortem Planning [§9.60]
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A. Disclaimers, Releases, and Surrenders (Post-mortem Planning) [§9.61]
- 6. Potential Areas of Risk of Disclaimers, Releases, and Surrenders [§9.67]
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A. Disclaimers, Releases, and Surrenders (Post-mortem Planning) [§9.61]
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V. Specific Tax Uses of General Remedial Tools in Post-mortem Planning [§9.60]
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Chapter 9. Post-mortem Remedial Income Tax Planning
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British Columbia Probate and Estate Administration Practice Manual
(Current to: January 15 2023)
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Chapter 12. Taxation of the Deceased and Estates: An Overview
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II. Deceased Taxpayer’s Returns [§12.39]
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A. Year of Death Income [§12.40]
- 5. Spousal and Spousal Trust Rollovers [§12.59]
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A. Year of Death Income [§12.40]
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II. Deceased Taxpayer’s Returns [§12.39]
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Chapter 12. Taxation of the Deceased and Estates: An Overview