Interest income of an estate in respect of which the executor, a trust company, issued T5 slips to the taxpayer beneficiaries was not payable to them in that year because they were in a dispute with the trust company as a result of which the distribution of trust funds to them was delayed. Accordingly, the taxpayers did not have an absolute right to the distributions in the taxation year in question.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333366
Extra import data
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"field_legacy_header": "<strong><em>Hall v. The Queen</em></strong>, 2003 DTC 779, 2003 TCC 410 (Informal Procedure)",
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