Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 SCR 466, [1980] CTC 338 -- summary under Subsection 92(2)
S.6A of the Succession Duty Act (BC), which provided that "where property of a deceased was situated outside the Province at the time of the death...
Words and Phrases
in respect of| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Absurdities | 64 | |
| Tax Topics - Statutory Interpretation - Drafting Style | 71 |