28 July 1989 Income Tax Severed Letter ACC8672 - Partition of Property Held in Undivided Ownership under Quebec Civil Law

By services, 22 July, 2022
Official title
Partition of Property Held in Undivided Ownership under Quebec Civil Law
Language
English
Document number
Citation name
ACC8672
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656754
Extra import data
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Main text

July 28, 1989

FROM - Bilingual Services (Specialty) Sean 957-8953

TO - Review Committee

SUBJECT:  Income Tax Ruling
          24(1)
          Partition of Property held 
          in undivided ownership
          under Quebec Civil Law

Following the receipt of a Request for advance Income Tax Rulings in the above-mentioned matter, a memorandum was submitted to the Review Committee on May 19, 1989 dealing with the application of paragraph 54(c) of the Income Tax Act (Canada) (the "Act") to a partition of property between persons holding the property in undivided ownership.

24(1)

In view of our stated position on this matter, it was decided at the meeting of the Review Committee of May 23rd 1989 that a legal opinion should be requested from the Legal Services Branch on the application of paragraph 54(c) of the Act to a partition of property between taxpayers holding property in undivided ownership under Quebec Civil Law, as well as in tenancy-in-common under the Common Law.

I. LEGAL OPINION

23

(2) Trudel, TRAITÉ DE DROIT CIVIL DU QUEBEC, Vol. 12, p. 488; Mignault, DROIT CIVIL CANADIEN, Vol. 8, p. 275-276;

GIRARD v. ROUSSEAU 31 L.C.J. 112.

(3) SURA v. M.N.R. (1961) S.C.R. 65 (S.C.C.); M.N.R. v. ESTATE OF FRANCOIS FAURE 77 D.T.C. 5228 (FCA); GARANT v. THE QUEEN 85 D.T.C. 5408 (F.C.T.D.)

II. RECOMMENDATION

21(1)(a)

As stated in the memorandum to the Review Committee dated May 19, 1989, the taxpayer has requested the following rulings.

24(1)

21(1)(a)

D.Bruffard for the Director Bilingual Services & Services Industries Division Rulings Directorate