Pratte, J (concurred in by Urie, J and Smith, DJ) (judgment delivered from the Bench: December 2, 1975):—The sole issue for determination in this appeal is whether, under the provisions of section 9 of the Estate Tax Act (Statutes of Canada 1958, c 29, as amended) the common shares of BC Glass and Lumber Ltd, which passed on the death of Eli Prelutsky, were situated in the Province of British Columbia or in the Province of Saskatchewan. The Trial Division held that they were situated in British Columbia and this appeal is directed against that decision.
In our view, the facts of this case are not distinguishable from those the Supreme Court of Canada had to consider in Schiller Estate v MNR, [1969] SCR 732; [1969] CTC 348; 69 DTC 5256. The persuasive argument put forward by Mr Mitchell to the effect that the articles of association of the company had been tacitly amended could, equally, in our view, have been raised in the Schiller case. In those circumstances, we feel bound to hold that the situs of the shares here in question was in the Province of Saskatchewan.
For these reasons, theappealwill be allowed with costs.