Online Practice Manuals

Boger Estate v. M.N.R.

• (1988), 89 D.T.C. 15 (T.C.C.)
  • Go to CanLII for full text
• (1991), 91 D.T.C. 5506 (T.D.)
  • Go to CanLII for full text
• (1993), 93 D.T.C. 5276 (F.C.A.)
  • Go to CanLII for full text

The above case is referenced within:

1. 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]
         • 5. Spousal and Spousal Trust Rollovers [§12.59]
           • d. Meaning of “Transfer as a Consequence of Death” [§12.65]
           • e. Meaning of “Vested Indefeasibly” [§12.66]
           • f. Vesting within the Prescribed Vesting Period [§12.67]
   • Chapter 13. Taxation of Estates and Testamentary Trusts
     • IV. Clearance Certificates for Estates and Trusts [§13.75]
       • A. Why the Personal Representative Should Obtain a Clearance Certificate [§13.76]