10 June 2016 STEP Roundtable Q. 2, 2016-0634881C6 - GRE and multiple wills -- summary under Paragraph (b)

CRA’s position respecting the graduated rate estate rules, that there is only one estate, which encompasses all of the world-wide property of the deceased, applies even where the executors of a domestic will are not even aware of the existence of a second will pertaining to the deceased’s foreign assets.

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d7 import status
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Drupal 7 entity ID
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