Boger Estate v. M.N.R.
- (1988), 89 D.T.C. 15 (T.C.C.)
- Go to CanLII for full text
- (1991), 91 D.T.C. 5506 (T.D.)
- Go to CanLII for full text
- (1993), 93 D.T.C. 5276 (F.C.A.)
- 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: February 01 2024)
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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]
- 5. Spousal and Spousal Trust Rollovers [§12.59]
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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 13. Taxation of Estates and Testamentary Trusts
- IV. Clearance Certificates for Estates and Trusts [§13.74]
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Chapter 12. Taxation of the Deceased and Estates: An Overview