Online Practice Manuals

Canada v. Cumming

• (1977), 68 D.L.R. (3d) 562 (T.D.)
  • 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 2. Devolution of Assets on Death
     • III. Assets that Do Not Pass to the Personal Representative [§2.5]
       • J. Voluntary Payments Made on Death [§2.46]
   • Chapter 12. Taxation of the Deceased and Estates: An Overview
     • II. Deceased Taxpayer’s Returns [§12.39]
       • A. Year of Death Income [§12.40]
         • 9. Canada Pension Plan Death Benefit [§12.92]