10 October 2014 APFF Roundtable Q. 4, 2014-0538231C6 F - 2014 APFF Roundtable, Q. 4 - Beneficially interested -- summary under Subsection 248(25)

Can a legatee by particular title referred to in s. 808 of the Quebec Civil Code be considered a person beneficially interested pursuant to subsection 248(25)? CRA stated (TaxInterpretations translation):

[D]espite the fact that a particular legatee has payment priority over the heirs under certain provisions of the Civil Code of Québec, the fact remains that a particular legatee holds a beneficial interest in a succession within the meaning of subsection 248(25).

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Income Tax Act - s. 248(25)
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d7 import status
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