Online Practice Manuals

Cole Trust v. M.N.R.

• (1980), 81 D.T.C. 8 (T.R.B.)
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Probate and Estate Administration Practice Manual (Current to: March 01 2026)
   • Chapter 13. Taxation of Estates and Testamentary Trusts
     • I. Taxation of Estates and Testamentary Trusts [§13.1]
       • E. Taxation of the Trust’s Income [§13.22]
         • 3. Section 104(18) —Trust for Person Under 21 [§13.25]
       • J. Preferred Beneficiary Election in a Trust [§13.39]
         • 10. How to Make the Preferred Beneficiary Election [§13.49]