Online Practice Manuals

Les Placements A & N Robitaille Inc. v. Minister of National Revenue

• (1994), 95 D.T.C. 68 (T.C.C.)
  • Go to CanLII for full text

The above case is referenced within:

1. Advising British Columbia Businesses (Current to: October 01 2022)
   • Chapter 14. Estate Planning for Private Businesses
     • II. Estate Freeze [§14.2]
       • F. Price Adjustment Clauses and Valuation Issues [§14.13]
2. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 2. Private Business Succession
     • II. Estate Freeze [§2.2]
       • F. Price Adjustment Clauses and Valuation Issues in an Estate Freeze [§2.25]