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:
-
British Columbia Probate and Estate Administration Practice Manual
(Current to: February 01 2024)
-
Chapter 12. Taxation of the Deceased and Estates: An Overview
-
II. Deceased Taxpayer’s Returns [§12.39]
-
A. Year of Death Income [§12.40]
-
2. Special Income Inclusions (Estate Matters) [§12.42]
- c. Deemed Disposition of Certain Assets [§12.52]
-
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