12 January 1993 T.I. (Tax Window, No. 28, p. 21, ¶2388)

Where a widow is the sole beneficiary of her husband's estate and all the shares of a corporation previously owned by her husband are held by an unrelated trustee, she will be considered to have a right to those shares under s.251(5)(b)(i), with the result that that corporation will be considered to be related to a second corporation that is wholly-owned by her.

Where a widow is the sole beneficiary of her husband's estate and all the shares of a corporation previously owned by her husband are held by an unrelated trustee, she will be considered to have a right to those shares under s.251(5)(b)(i), with the result that that corporation will be considered to be related to a second corporation that is wholly-owned by her.