Turcotte – Quebec Court of Appeal finds that an estate could not “double dip” for a testamentary gift

An estate which, under the Quebec equivalent of s. 118.1(5), had claimed a charitable credit in the terminal return of the deceased for a gift directed to be made in the will, also claimed a deduction under the equivalent of s. 104(6)(b) in the estate return on the basis that paying the gift to the charity in question was a distribution of estate income. Vézina JCA found that this deduction represented impermissible "double dipping," and that it made no difference that the gift was clearly funded out of proceeds of an RRSP, which had been included in the estate’s income.

Neal Armstrong. Summary of Turcotte v. ARQ, 2015 QCCA 396 under s. 104(6).