Crown Trust Co. v. Minister of National Revenue, 65 DTC 5176, [1965] CTC 295, [1965] SCR 723 -- summary under Subsection 70(2)

By services, 28 November, 2015

S.64(2) of the pre-1972 Act did not apply to pension benefits which were paid to the estate of the deceased because the amounts could only be definitely ascertained upon the occurrence of the deceased's death, i.e., the amounts could never become payable in the lifetime of the deceased.

Topics and taglines
Topic
Income Tax Act - s. 70(2)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338699
Extra import data
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