Enns v. The King, 2023 TCC 28 -- summary under Judicial Comity

Summary Under
Tax Topics - General Concepts - Judicial Comity
more detailed of 2 fellow TCC decisions followed, notwithstanding that it might be a nullity

At issue was whether a widow receiving funds from the RRSP of her deceased spouse was a “spouse” for purposes of s. 160(1)(a), so that s. 160...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
spouse
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(a) a widow is a spouse of her deceased husband 241
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person widow was a "spouse" of her deceased husband 30