Principal Issues:
Where a taxpayer resides in the Province of New Brunswick and is mentally incompetent, and the taxpayer's father appointed a guardian for the taxpayer under his will, whether the guardian would qualify as a "legal representative" of the taxpayer and, consequently, would fall within the ambit of "person" for the purposes of subsection 241(5) of the Income tax Act.
Position:
Where the guardian of the taxpayer has the power to manage but has no power to sell, convey or encumber of the taxpayer's property under the New Brunswick Guardian of Children Act, the issue as to whether the guardian has the power to administer, wind up, control or otherwise deal in a representative or fiduciary capacity with the taxpayer's property involves an interpretation of the New Brunswick law, which is outside the scope of our expertise.
Reasons:
See above.