surrender and release

Biderman v. The Queen, 2000 DTC 6149, 2001 FCA 269 (FCA) -- summary under Paragraph 248(8)(b)

Full Title
Biderman v. The Queen, 2000 DTC 6149, 2001 FCA 269 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(b)
purported disclaimer was release or surrender

The taxpayer, who had tax debts on his death, made an "informal" disclaimer of his beneficial interest under the estate of his wife five days...

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Words and Phrases
disclaimer
surrender and release
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