The taxpayers deposited the proceeds from two life insurance policies (which were payable to designated beneficiaries rather than to the estate) into an account in the estate's name. Angers J. found at para. 41 that this labeling of the account was a mistake and that the money deposited to the account was not part of the estate. The taxpayers therefore could not be liable under s. 159(2) for withdrawing from the account without obtaining a certificate.
Angers J. also noted at para. 45 that the taxpayers were not the "legal representatives" of the father:
The mere fact that they acknowledged being the liquidators of the succession is not sufficient in itself for me to conclude otherwise, given that the evidence as a whole satisfies me that the two appellants in question did not seem to understand the meaning of the expression [TRANSLATION] "liquidator of the succession" or the roles and responsibilities associated with it, and their testimony did not satisfy me that they actually acted in that capacity.