ANGERS,
J.:—The
widow
and
the
daughters
have
no
title
to
or
right
of
property
in
the
capital
of
the
estate;
contrary
to
the
contention
of
counsel
for
appellant,
I
do
not
think
that
the
widow
and
daughters
are
institutes;
no
substitution
is,
in
my
opinion,
created
by
the
will
of
Ernest
W.
Gilman
(see
Articles
929
and
following
of
the
Civil
Code
of
the
Province
of
Quebec).
During
the
lifetime
of
the
widow
and
the
daughters
the
ownership
of
the
estate
remains
vested
in
the
executor
and
trustee,
National
Trust
Co.
It
is
only
upon
the
death
of
Mrs.
Ernest
W.
Gilman
that
the
estate
is
to
be
divided
into
two
shares,
one
to
the
lawful
surviving
issue
of
each
of
the
testator’s
daughters.
During
the
lifetime
of
the
latter,
the
ownership
of
the
estate
also
remains
vested,
I
believe,
in
the
executor
and
trustee.
The
ownership
of
these
two
shares
passes
to
the
lawful
surviving
issue
of
each
of
the
daughters
on
their
attaining
the
age
of
majority.
It
seems
obvious
to
me
that
during
the
lifetime
of
Mrs.
Ernest
W.
Gilman
as
well
as
during
the
minority
of
her
daughters’
children
the
bulk
of
the
estate
remains
vested
in
the
executor
and
trustee;
so
does
the
control
of
the
appellant
corporation.
The
personal
corporation,
besides
being
controlled
by
an
individual
who
resides
in
Canada
or
by
such
an
individual
and
his
wife
or
any
member
of
his
family
or
by
any
combination
of
them,
may,
according
to
the
definition
contained
in
para.
(i)
of
sec.
2,
be
controlled
by
"‘any
other
person
or
corporation
or
any
combination
of
them
on
his
or
their
behalf’’.
The
word
‘‘person’’
for
which
the
word
‘‘individual’’
has
been
substituted
in
other
parts
of
the
sentence
has
been
left
here,
intentionally
it
may
be
assumed.
The
definition
of
the
word
"‘person’’
in
para.
(h)
of
sec.
2
here
applies.
The
word
‘‘person,’’
according
to
this
definition,
includes
any
body
corporate
and
politic
and
any
association
or
other
body
and
the
heirs,
executors,
administrators
and
curators
or
other
legal
representatives
of
such
person.
This
definition
is
broad;
it
seems
to
me
to
apply
to
the
trustee
and
executor
of
the
will
of
the
late
Ernest
W.
Gilman.
The
appellant
company
is
at
present
controlled
by
the
said
trustee
and
executor.
Ernest
Gilman
Inc.
has,
since
the
decease
of
Ernest
W.
Gilman,
preserved
all
the
characteristics
of
a
personal
corporation
and
I
see
no
reason
why
it
ought
not
to
be
considered
as
such.
Appeal
allowed.
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