Chu v. Canada (Citizenship and Immigration), 2024 FC 1695 -- text
Edmund Howard Smith and Montreal Trust Company, Executors Under the Will of Helen Richmond Day Smith, Et Al. v. Minister of National Revenue, [1957] CTC 434 -- text
KEARNEY, J. :—This is an appeal taken from an assessment amounting to $129,374.65 made by the respondent, under the Dominion Succession Duty Act (1940-41), c. 14 and amendments. The appellants were advised thereof by notice dated May 30,