Words and Phrases - "surrender and release"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

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
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) conduct subsequent to death inconsistent with disclaimer 150