Online Practice Manuals

O’Callaghan, Re

• 2016 TCC 169
  • 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]
       • B. Section 160.2 Warning [§4.43]
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]
       • B. RRSPs—Taxation on Death and Rollover [§14.4]
       • D. Unmatured RRSPs: Tax Treatment on Death [§14.11]
         • 14. Section 160.2(1) Joint and Several Liability for Taxes [§14.28]