Online Practice Manuals

Giroux v. Martin

• 2002 CanLII 10919 (QC CS)
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: March 01 2024)
   • Chapter 4. Registered Investment Accounts in Estate Planning
     • X. Taxation of Retirement Plans on Death [§4.41]
       • D. Taxation of RRSPs on Death [§4.49]
         • 5. Section 146(8.9) Permissive, Not Mandatory [§4.58]
       • G. Example: Who Pays the Tax? [§4.86]
2. British Columbia Probate and Estate Administration Practice Manual (Current to: February 01 2024)
   • Chapter 14. Special Tax Issues in Estate Administration
     • II. RRSPs: Tax Treatment on Death [§14.2]
       • D. Unmatured RRSPs: Tax Treatment on Death [§14.11]
         • 7. Section 146(8.9) Permissive Only [§14.20]