Anderson Estate v. The Queen, 95 DTC 758 (TCC)

The sister-in-law of the deceased who had lived with him for more than 50 years and worked on his farm venture jointly with him for most of that period without any pay, was found to have an inchoate interest in the farm by virtue of a constructive trust. Accordingly, a transfer to her of a portion of the farm lands following an action brought by her against the estate was found not to entail a disposition of such property by the estate, nor was there a deemed disposition of property under s. 70(5).

The sister-in-law of the deceased who had lived with him for more than 50 years and worked on his farm venture jointly with him for most of that period without any pay, was found to have an inchoate interest in the farm by virtue of a constructive trust. Accordingly, a transfer to her of a portion of the farm lands following an action brought by her against the estate was found not to entail a disposition of such property by the estate, nor was there a deemed disposition of property under s. 70(5).

The sister-in-law of the deceased who had lived with him for more than 50 years and worked on his farm venture jointly with him for most of that period without any pay, was found to have an inchoate interest in the farm by virtue of a constructive trust. Accordingly, a transfer to her of a portion of the farm lands following an action brought by her against the estate was found not to entail a disposition of such property by the estate, nor was there a deemed disposition of property under s. 70(5).