Log in West Estate v. British Columbia (Minister of Finance)
- [1976] C.T.C. 313 (B.C.S.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]
- c. Deemed Disposition of Certain Assets [§12.52]
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2. Special Income Inclusions (Estate Matters) [§12.42]
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A. Year of Death Income [§12.40]
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II. Deceased Taxpayer’s Returns [§12.39]
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Chapter 12. Taxation of the Deceased and Estates: An Overview