Guaranty Trust Co. v. M.N.R.
- (1982), 11 E.T.R. 304 (T.R.B.)
- 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]
-
A. Year of Death Income [§12.40]
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II. Deceased Taxpayer’s Returns [§12.39]
-
Chapter 12. Taxation of the Deceased and Estates: An Overview