The combined presumption in ss. 104(1) and (2) that executors are deemed to be individuals for purposes of taxation of the estate did not apply for purposes of the definition of "personal corporation" in the pre-1972 Act, because that definition only contemplated individuals who were members of a family.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333367
Extra import data
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"field_legacy_header": "<strong><em>Settled Estates Ltd. v. MNR</em></strong>, 60 DTC 1128, [1960] CTC 173, [1960] SCR 606",
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