The executors were unsuccessful in establishing that the fair market value of shares of the deceased should be discounted for the requirement under British Columbia securities law that the shares be held pursuant to an escrow agreement given that, in fact, none of the shares issued to the deceased were ever deposited in escrow.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332795
Extra import data
{
"field_legacy_header": "<strong><em>Ritson Estate v. MNR</em></strong>, 93 DTC 1078 (TCC)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Ritson Estate v. MNR</em></strong>, 93 DTC 1078 (TCC)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}