Online Practice Manuals

R. v. Phyllis Bronfman Trust

• (1978), 78 D.T.C. 1752 (T.R.B.)
  • Go to CanLII for full text
• (1979), 79 D.T.C. 5438 (F.C.T.D.)
  • Go to Quicklaw for full text
• [1983] 2 F.C. 797 (C.A.)
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• 1987 CanLII 76 (SCC)
  • 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]
       • C. Election to Pay Income Taxes in Instalments (Estate Matters) [§12.122]
         • 2. How to Make the Election [§12.124]
   • Chapter 13. Taxation of Estates and Testamentary Trusts
     • I. Taxation of Estates and Testamentary Trusts [§13.1]
       • L. Twenty-one-year Deemed Disposition Rule [§13.52]
         • 4. Election to Pay Tax by Instalment [§13.56]
2. British Columbia Real Estate Development Practice Manual (Current to: December 01 2022)
   • Chapter 3. Structure of the Developer and Joint Ventures
     • III. The Developer as a Joint Venture [§3.16]
       • A. Joint Venture Company [§3.17]
         • 2. Disadvantages of Joint Venture Company [§3.19]