Pratte,
J
(concurred
in
by
Urie,
J
and
Smith,
DJ)
(judgment
delivered
from
the
Bench:
December
2,
1975):—The
sole
issue
for
determination
in
this
appeal
is
whether,
under
the
provisions
of
section
9
of
the
Estate
Tax
Act
(Statutes
of
Canada
1958,
c
29,
as
amended)
the
common
shares
of
BC
Glass
and
Lumber
Ltd,
which
passed
on
the
death
of
Eli
Prelutsky,
were
situated
in
the
Province
of
British
Columbia
or
in
the
Province
of
Saskatchewan.
The
Trial
Division
held
that
they
were
situated
in
British
Columbia
and
this
appeal
is
directed
against
that
decision.
In
our
view,
the
facts
of
this
case
are
not
distinguishable
from
those
the
Supreme
Court
of
Canada
had
to
consider
in
Schiller
Estate
v
MNR,
[1969]
SCR
732;
[1969]
CTC
348;
69
DTC
5256.
The
persuasive
argument
put
forward
by
Mr
Mitchell
to
the
effect
that
the
articles
of
association
of
the
company
had
been
tacitly
amended
could,
equally,
in
our
view,
have
been
raised
in
the
Schiller
case.
In
those
circumstances,
we
feel
bound
to
hold
that
the
situs
of
the
shares
here
in
question
was
in
the
Province
of
Saskatchewan.
For
these
reasons,
theappealwill
be
allowed
with
costs.
Email this Content