Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] SCR 499, [1958] CTC 222 -- summary under Provincial Law

By services, 28 November, 2015

Martland J. stated, in his dissenting reasons for judgment, (p. 1165):

"... while it is obvious that a provincial Legislature cannot legislate in such a manner as to alter the provisions of the Dominion Succession Duty Act, nevertheless, in applying the provisions of that Act, it is necessary to look to relevant provincial legislation to determine what property may be included in a succession."

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