Log in O’Brien Estate v. M.N.R.
- (1991), 91 D.T.C. 1349 (T.C.C.)
- Go to CanLII for full text
The above case is referenced within:
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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]
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11. Credits and Deductions (Estate Matters) [§12.103]
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e. Charitable Gifts [§12.108]
- iii. Tax Treatment of Charitable Gifts as a Result of Death—Current Rules [§12.115]
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e. Charitable Gifts [§12.108]
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11. Credits and Deductions (Estate Matters) [§12.103]
-
A. Year of Death Income [§12.40]
-
II. Deceased Taxpayer’s Returns [§12.39]
-
Chapter 12. Taxation of the Deceased and Estates: An Overview