ANGERS, J.:—The widow and the daughters have no title to or right of property in the capital of the estate; contrary to the contention of counsel for appellant, I do not think that the widow and daughters are institutes; no substitution is, in my opinion, created by the will of Ernest W. Gilman (see Articles 929 and following of the Civil Code of the Province of Quebec). During the lifetime of the widow and the daughters the ownership of the estate remains vested in the executor and trustee, National Trust Co. It is only upon the death of Mrs. Ernest W. Gilman that the estate is to be divided into two shares, one to the lawful surviving issue of each of the testator’s daughters. During the lifetime of the latter, the ownership of the estate also remains vested, I believe, in the executor and trustee. The ownership of these two shares passes to the lawful surviving issue of each of the daughters on their attaining the age of majority.
It seems obvious to me that during the lifetime of Mrs. Ernest W. Gilman as well as during the minority of her daughters’ children the bulk of the estate remains vested in the executor and trustee; so does the control of the appellant corporation.
The personal corporation, besides being controlled by an individual who resides in Canada or by such an individual and his wife or any member of his family or by any combination of them, may, according to the definition contained in para. (i) of sec. 2, be controlled by "‘any other person or corporation or any combination of them on his or their behalf’’. The word ‘‘person’’ for which the word ‘‘individual’’ has been substituted in other parts of the sentence has been left here, intentionally it may be assumed. The definition of the word "‘person’’ in para. (h) of sec. 2 here applies. The word ‘‘person,’’ according to this definition, includes any body corporate and politic and any association or other body and the heirs, executors, administrators and curators or other legal representatives of such person.
This definition is broad; it seems to me to apply to the trustee and executor of the will of the late Ernest W. Gilman. The appellant company is at present controlled by the said trustee and executor.
Ernest Gilman Inc. has, since the decease of Ernest W. Gilman, preserved all the characteristics of a personal corporation and I see no reason why it ought not to be considered as such.
Appeal allowed.