| October 25, 1989 | |
| To: Appeals Branch | From: Financial Industries |
| Appeals and Referrals Division | Division |
| F. Francis | |
| Attention: J. Crowley | (613) 957-3496 |
| File: 8-0321 |
Subject: Estate of 19(1)
This is in reply to your memorandum of October 2, 1989, wherein you requested our opinion in respect of the following situation:
24(1)
21(1)(b)
The view that an injured party has no legal rights to any property until the Court has rendered its decision is supported by the case Maroukis v. Maroukis (1984 2 SCR 137). However, this view was apparently rejected in the Fletcher decision at the Tax Court of Canada (87 DTC 624).
21(1)(b)
Since the determination of when a constructive trust is created is primarily a legal issue, it may be appropriate to forward this matter to Legal Services.
for DirectorFinancial Industries DivisionRulings Directorate