Log in Tory Estate v. M.N.R.
- (1976), 76 D.T.C. 6312 (S.C.C.)
- Go to CanLII for full text
The above case is referenced within:
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British Columbia Probate and Estate Administration Practice Manual
(Current to: January 15 2023)
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Chapter 12. Taxation of the Deceased and Estates: An Overview
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II. Deceased Taxpayer’s Returns [§12.39]
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A. Year of Death Income [§12.40]
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2. Special Income Inclusions (Estate Matters) [§12.42]
- b. Rights or Things (Special Income Inclusion) [§12.47]
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2. Special Income Inclusions (Estate Matters) [§12.42]
-
A. Year of Death Income [§12.40]
-
II. Deceased Taxpayer’s Returns [§12.39]
-
Chapter 12. Taxation of the Deceased and Estates: An Overview