Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
| |
October 25, 1989 |
| To: Appeals Branch |
From: Financial Industries |
| Appeals and Referrals Division |
Division |
| |
F. Francis |
| Attention: J. Crowley |
(613) 957-3496 |
| |
File: 8-0321 |
Subject: Estate of 19(1)
This is in reply to your memorandum of October 2, 1989, wherein you requested our opinion in respect of the following situation:
24(1)
21(1)(b)
The view that an injured party has no legal rights to any property until the Court has rendered its decision is supported by the case Maroukis v. Maroukis (1984 2 SCR 137). However, this view was apparently rejected in the Fletcher decision at the Tax Court of Canada (87 DTC 624).
21(1)(b)
Since the determination of when a constructive trust is created is primarily a legal issue, it may be appropriate to forward this matter to Legal Services.
for DirectorFinancial Industries DivisionRulings Directorate
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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