Words and Phrases - "defeasible"
The Queen v. Boger Estate, 93 DTC 5276, [1993] 2 CTC 81 (FCA)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Trust - Paragraph (g)meaning of "vested" and "indefeasible"
Heald JA summarized findings of the trial judge (p. 5279), which he later adopted (at p. 5281) as being "accurately stated":
- that an interest is...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 70 - Subsection 70(9) | 287 |