Her Majesty the Queen v. Knut Myre, Royal Norwegian Consul General, Attorney for Knut Eide, Administrator of the Estate of Severine Dalsoren Eide, Deceased, [1974] CTC 353 -- text
Collier, J:—This is an appeal by the plaintiff from a judgment of the Tax Review Board in respect of estate tax. The Minister of National Revenue included in the aggregate value of all taxable property under subsection 34(1) of the Estate