19 October 2000 External T.I. 2000-0027795 F - SOCIETES PRIVEES SOUS CONTROLE CDN -- attach -- Person
provincial Crown is a person
Person
3 November 2000 Internal T.I. 2000-0049127 F - CONJOINT DE FAIT DECEDE-CHOIX -- attach -- Person
a person can make an election through his executor
Enns v. The King, 2023 TCC 28 -- attach -- Person
widow was a "spouse" of her deceased husband
Estate of Winifred Straessle v. The Queen, 2018 TCC 144 -- attach -- Person
person includes an heir of the person irrespective of also being a legal representative
Canada (National Revenue) v. Stanchfield, 2009 DTC 5710, 2009 FC 99 -- attach -- Person
individual is a person
Office Overload Co. Ltd. v. MNR, 65 DTC 690 (TAB) -- attach -- Person
"person" not to be intepreted as extending to someone not subject to Cdn tax
Quali-T-Tube ULC Inc. c. La Reine, 2005 TCC 373 -- attach -- Person
Seven Mile Dam Contractors v. The Queen in Right of British Columbia (1980), 116 DLR (3d) 398, 1980 CanLII 451 (BCCA) -- attach -- Person
19 December 2012 Internal T.I. 2012-0472761I7 - Definition of person in respect to a province -- attach -- Person
person includes Her Majesty in right of a province
IT-385R2 "Disposition of an Income Interest in a Trust" -- attach -- Person
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