Higgins v. The Queen, 2013 DTC 1163 [at at 889], 2013 TCC 194 (Informal Procedure) -- summary under Life Insurance Policy

By services, 28 November, 2015

The taxpayer's father died intestate, and the taxpayer received 1/2 of his "London Life non-registered freedom fund segregated fund investment." In concluding (at para. 34) that this was a life insurance policy, Rowe DJ stated that "the right to confer a death benefit to the named beneficiaries was an integral and indivisible component of the policy/plan in force."

d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334176
Extra import data
{
"field_legacy_header": "<strong><em>Higgins v. The Queen</em></strong>, 2013 DTC 1163 [at 889], 2013 TCC 194 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}