Minister of National Revenue v. Dame Lucie Simon and General Trust of Canada, Executors of the Will of François Faure, [1977] CTC 340, 77 DTC 5228 -- text
de Grandpré, J (concurred in by Laskin, CJC, Judson, Pigeon and Beetz, JJ) [Translation]:—This appeal poses the following question: When spouses stipulate in their marriage contract that the community property shall belong to the survivor, is there a