Section 70

Subsection 70(1) - Death of a taxpayer

Administrative Policy

21 August 1991 T.I. (Tax Window, No. 8, p. 10, ¶1404)

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Subsection 70(2) - Amounts receivable

Cases

Crown Trust Co. v. Minister of National Revenue, 65 DTC 5176, [1965] CTC 295, [1965] S.C.R. 723

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Administrative Policy

9 March 2015 External T.I. 2012-0469761E5 F - Rights or things

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21 December 1995 T.I. 952603 (C.T.O. "Rights and Things")

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93 C.R. - Q. 38

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9 January 1992 T.I. (Tax Window, No. 15, p. 23, ¶1690)

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91 C.R. - Q.27

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12 December 1989 Memorandum (May 1990 Access Letter, ¶1207)

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18 October 89 Meeting with Quebec Accountants, Q.14 (April 90 Access Letter, ¶1166)

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81 C.R. - Q.16

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Articles

Thomas McCallum, "The Final Tax Return", CGA Magazine, January-February 2012, p.48

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Innes, "If the Tax Treatment of Accrued Gains on Inventory at Death", Estates and Trust Journal, Vol. 12, 1992, p. 122.

Subsection 70(3) - Rights or things transferred to beneficiaries

Cases

Tory Estate v. M.N.R., 73 DTC 5354, [1973] CTC 434 (FCA), briefly aff'd 76 DTC 6312, [1976] CTC 415 (SCC)

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See Also

Teitelbaum v. Agence du revenu du Québec, 2017 QCCQ 8039

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Administrative Policy

28 June 2017 External T.I. 2016-0653921E5 F - Beneficiary/person beneficially interested

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(25) testamentary trust could be considered to have a right as beneficiary in estate 116

Subsection 70(5) - Capital property of a deceased taxpayer

Cases

Nussey v. Canada, 2001 DTC 5240, 2001 FCA 99

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The Queen v. Mastronardi Estate, 77 DTC 5217, [1977] CTC 355 (FCA)

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See Also

Bueti v. The Queen, 2015 DTC 1213 [at 1374], 2015 TCC 265

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership residuary beneficiary had no ownership of estate property 94
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(a) residuary beneficiary did not acquire as a consequence of death 125

Nauss v. The Queen, 2005 DTC 1370, 2005 TCC 488 (Informal Procedure)

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Tax Topics - General Concepts - Fair Market Value - Land 148

Anderson Estate v. The Queen, 95 DTC 758 (TCC)

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Administrative Policy

6 October 2017 APFF Financial Strategies and Instruments Roundtable, Q.8

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Tax Topics - Income Tax Act - Section 39 - Subsection 39(1.1) non-application to FX deposits 124

10 June 2016 STEP Roundtable Q. 10, 2016-0645781C6 - US Revocable Living Trusts

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Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) U.S. revocable living trust is not a bare trust 155
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(a) remainder beneficary of inter vivos trust 161

12 December 2014 External T.I. 2013-0511391E5 F - Deemed disposition of capital interest in personal trust

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Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) full step-up of properties distributed in satisfaction of an estate's capital interest in an inter vivos personal trust 328

24 May 2012 External T.I. 2011-0429991E5 - Price Adjustment Clause

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Tax Topics - General Concepts - Effective Date 153

28 November 2010 CTF Roundtable, 2013-0487431C6 - Value of Vote-Only Shares – 2010 CTF Conference

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4 October 2002 External T.I. 2002-0154725 -

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Tax Topics - General Concepts - Fair Market Value - Other 134

11 February 2002 External T.I. 2000-0004416 -

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May 1999 CALU Conference No. 9908430 Q. 8

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3 March 1995 T.I. 942991 (C.T.O. "Transfer on Death of Jointly-Owned Property")

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29 July 1992 External T.I. 5-921406 -

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90 C.R. - Q54

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88 C.R. - Q49

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86 C.R. - Q56

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IC 89-3 "Policy Statement on Business Equity Valuations"

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Shares 0

Articles

Brian Nichols, "Double Taxation 101", Tax Topics, No. 1570, 11 April 2002, p. 1

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Cadesky, "Succession of the Family Business", Estates and Trusts Journal, 1994, Volume 13, p. 219.

Subsection 70(5.2) - Resource property and land inventory

Administrative Policy

20 June 2014 External T.I. 2014-0532221E5 - Disposition of Canadian resource property

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Subsection 70(5.3) - Fair market value

Administrative Policy

20 September 1993 T.I. 932127 (C.T.O. "Life Annuities")

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84 C.R. - Q.54

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Subsection 70(6) - Where transfer or distribution to spouse or spouse trust

Cases

Picard v. Lagotte Succession, 2017 QCCS 330 (Quebec Superior Court)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6.2) executor was authorized under will to choose not to elect 546

Greenwood Estate v. The Queen, 94 DTC 6190 (FCA)

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Words and Phrases
indefeasible vesting

Van Son Estate v. The Queen, 90 DTC 6183 (FCTD)

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Hillis v. The Queen, 83 DTC 5365, [1983] CTC 348 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 56

Katz Estate v. The Queen, 76 DTC 6377, [1976] CTC 633 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 249 - Subsection 249(1) 46

See Also

Husel Estate v. The Queen, 94 DTC 1765 (TCC)

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May Estate v. MNR, 89 DTC 534 (TCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date 21

The Queen v. Green Estate, 78 DTC 6324, [1978] CTC 501 (FCTD)

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Administrative Policy

13 June 2017 STEP Roundtable Q. 11, 2017-0693331C6 - Substituted property of estate

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9 October 2015 APFF Financial Strategies and Financial Instruments Roundtable Q. 9, 2015-0596611C6 F - Transfer 70(6)

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16 June 2014 STEP Roundtable, 2014-0523091C6 - STEP CRA Roundtable – June 2014

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11 January 2012 STEP Roundtable, 2011-0402291C6 - Subsection 248(8)-Intestacy-Transfer of Property

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12 March 2012 External T.I. 2010-0378451E5 - Vested Indefeasibly

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8 October 2010 Roundtable, 2010-0371911C6 F - Biens dévolus au conjoint

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17 December 1996 Memorandum 962572 (C.T.O. "Remarriage Clause & Def'n of Spousal Trust")

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14 November 1996 T.I. 962734

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5 May 1995 T.I. 950098 (C.T.O. "Assumption of Liabilities")

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17 August 1994 T.I. 941053 (C.T.O. "Trusts - 'As a Consequence of the Taxpayer's Death'")

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30 November 1993 T.I. 932716 (C.T.O. "Vested Indefeasibly")

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22 November 1991 T.I. (Tax Window, No. 13, p. 7, ¶1632)

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22 August 1991 T.I. (Tax Window, No. 8, p. 19, ¶1406)

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15 April 1991 T.I. (Tax Window, No. 2, p. 23, ¶1202)

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3 December 1990 Memorandum (Tax Window, Prelim. No. 2, p. 15, ¶1077)

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14 November 1990 T.I. (Tax Window, Prelim. No. 2, p. 10, ¶1042)

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14 May 1990 T.I. (October 1990 Access Letter, ¶1466)

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2 April 1990 T.I. (September 1990 Access Letter, ¶1420)

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19 April 1990 T.I. (July 1990 Access Letter, ¶1324)

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7 December 1989 T.I. (May 1990 Access Letter, ¶1225)

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3 November 89 T.I. (April 90 Access Letter, ¶1173)

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84 C.R. - Q.29

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80 C.R. - Q.42

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IT-449R "Meaning of 'Vested Indefeasibly'"

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Words and Phrases
vest indefeasibly

IT-305R3 "Establishment of Testamentary Spouse Trust"

Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt 32

Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Trusts Resident in Canada", Chapter 3 of Canadian Taxation of Trusts, (Canadian Tax Foundation), 2016.

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(3) 374
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(4) - Paragraph 251.1(4)(d) 437
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(1) - Paragraph 251.1(1)(g) - Subparagraph 251.1(1)(g)(ii) 115
Tax Topics - Income Tax Act - Section 164 - Subsection 164(6) 141
Tax Topics - Income Tax Act - Section 112 - Subsection 112(3.2) 331
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(1) 144
Tax Topics - Income Tax Act - Section 251.2 - Subsection 251.2(3) - Paragraph 251.2(3)(b) 112
Tax Topics - Income Tax Act - Section 252.2 - Subsection 252.2(2) 115
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(i) 176
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) - Paragraph 70(6)(d.1) 161
Tax Topics - Treaties - Articles of Treaties - Article 29B 239
Tax Topics - Income Tax Act - Section 248 - (2)-(35) 157
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) 199
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4) - Paragraph 104(4)(a.2) 59
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4) - Paragraph 104(4)(a.3) 38
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(6) 174
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(6) 164
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) 163
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) 91
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(18) 49
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(7.01) 66
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(19) 311
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) 125
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) 144
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) 379

Paragraph 70(6)(b)

Administrative Policy

20 April 2016 External T.I. 2015-0601141E5 - Delay in final distribution from spousal trust

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Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Classification of Trusts for Income Tax Purposes", Chapter 2 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.

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Subparagraph 70(6)(b)(ii)

Administrative Policy

20 April 2017 External T.I. 2016-0672501E5 F - Usufruct and Use of capital of a trust by a spouse

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(3) - Paragraph 248(3)(a) deemed spousal trust created through will 112

Paragraph 70(6)(d.1)

Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Trusts Resident in Canada", Chapter 3 of Canadian Taxation of Trusts, (Canadian Tax Foundation), 2016.

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(3) 374
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(4) - Paragraph 251.1(4)(d) 437
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(1) - Paragraph 251.1(1)(g) - Subparagraph 251.1(1)(g)(ii) 115
Tax Topics - Income Tax Act - Section 164 - Subsection 164(6) 141
Tax Topics - Income Tax Act - Section 112 - Subsection 112(3.2) 331
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(1) 144
Tax Topics - Income Tax Act - Section 251.2 - Subsection 251.2(3) - Paragraph 251.2(3)(b) 112
Tax Topics - Income Tax Act - Section 252.2 - Subsection 252.2(2) 115
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(i) 176
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) 1201
Tax Topics - Treaties - Articles of Treaties - Article 29B 239
Tax Topics - Income Tax Act - Section 248 - (2)-(35) 157
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) 199
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4) - Paragraph 104(4)(a.2) 59
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4) - Paragraph 104(4)(a.3) 38
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(6) 174
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(6) 164
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) 163
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) 91
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(18) 49
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(7.01) 66
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(19) 311
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) 125
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) 144
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) 379

Subsection 70(6.2) - Election

Cases

Picard v. Lagotte Succession, 2017 QCCS 330 (Quebec Superior Court)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) transfer of estate property to a beneficiary ordered to have “occurred, for tax purposes, at an amount equal to its adjusted cost base” 176

Administrative Policy

12 June 2012 STEP CRA Roundtable, 2012-0442921C6 - STEP CRA Roundtable - June 2012 Q.9

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91 C.R. - Q.43

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6 March 1991 External T.I. 5-910239 -

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90 C.R. - Q55

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Subsection 70(9) - When subsection (9.01) applies

Cases

The Queen v. Boger Estate, 93 DTC 5276 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Trust - Paragraph (g) meaning of "vested" and "indefeasible" 107

See Also

Bouchard Estate v. MNR, 93 DTC 1511 (TCC)

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Lewis v. MNR, 89 DTC 291 (TCC)

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Administrative Policy

81 C.R. - Q.37

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Subsection 70(9.4)

See Also

McCreath Trust v. The Queen, 82 DTC 6294 (FCA)

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Subsection 70(9.01) - Transfer of farming and fishing property to child

Administrative Policy

25 February 2015 External T.I. 2014-0534681E5 F - Interaction of subsections 69(11) and 70(9.01)

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Subsection 70(10) - Definitions

Share of the Capital Stock of a Family Farm Corporation

Administrative Policy

11 February 2014 External T.I. 2014-0517611E5 F - Actions d'une société agricole familiale

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24 December 2012 External T.I. 2012-0457881E5 - Share of a capital stock of a family farm

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1 March 2000 External T.I. 1999-001137 -

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26 March 1991 T.I. (Tax Window, No. 1, p. 17, ¶1171)

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