Higgins v. The Queen, 2013 DTC 1163 [at 889], 2013 TCC 194 (Informal Procedure)
The taxpayer's father died intestate, and the taxpayer received 1/2 of his RRIF. Respecting the calculation of the liability under s. 160.2, Rowe...
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|Tax Topics - Income Tax Act - Section 138 - Subsection 138(12) - Life Insurance Policy||59|
|Tax Topics - Income Tax Act - Section 160 - Subsection 160(1)||payment of death benefits under segregated fund to named beneficiaries did not constitute a transfer by the estate to which s. 160 could apply||254|
Sunita D. Doobay, "Designated Beneficiary and Creditors", Canadian Tax Highlights, Vol 22, No 6, June 2014, p. 6
In Kiperchuk (2013 TCC 60), the court concluded that a deceased taxpayer's RRSP passed outside the estate directly to a designated beneficiary...