A testator (A) domiciled and resident in British Columbia, who died in 1921, bequeathed his property to his surviving wife (B), with the assets of the estate not being administered until beyond the year 1944. B died, while domiciled in British Columbia in 1924, leaving her estate to an individual (C), who was domiciled and resident in California. In 1941 C died leaving her estate to her husband (D) who, in turn died in August 1944 leaving his estate to a nephew (E), of California, who lost his life in December 1944. Administration with the will annexed was granted in California to the respondent in the estates of D and E.
In finding that the right which devolved upon the death of D (namely, the right to have the estate of his deceased wife administered) was not "property" for purposes of the Dominion Succession Duty Act (Canada),Kellock J. stated (at p. 113):
"In my opinion, while 'property' is defined by section 2(k) of the statute as including every estate and 'interest' in real and personal property capable of being devised or bequeathed by will or of passing on death, I see no reason for construing the statute, without more express language, as including an interest in an interest or more remote interests."