Settled Estates Ltd. v. Minister of National Revenue, 60 DTC 1128, [1960] CTC 173, [1960] SCR 606 -- summary under Individual

One of the requirements in the pre-1972 Act for a corporation to qualify as a "personal corporation" was that it be controlled "by an individual resident in Canada, by such an individual and one or more members of his family who were resident in Canada or by any other person on his or their behalf." Judson, J. held that "the individual first referred to must be a natural living person exercising control on his own behalf. The word does not include executors, whether corporate or otherwise. I say this because that individual first referred to is next referred to in connection with his family." [C.R: Interpretation Act - 15(2)]