trustee de son tort

Mingle v. The Queen, 2022 TCC 34 -- summary under Subsection 159(3)

even if the taxpayer had renounced his executorship, his acting as a trustee de son tort would have rendered him liable under s. 159(3)

The taxpayer, and his brother, James, became executors of their father’s estate in 1994. Most of the estate was left to James, and a portion was...

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