Words and Phrases - "trustee de son tort"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Mingle v. The Queen, 2022 TCC 34

Summary Under
Tax Topics - Income Tax Act - Section 159 - 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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Words and Phrases
trustee de son tort
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 222 - Subsection 222(5) - Paragraph 222(5)(c) assessment of executor under s. 159(3) within the s. 222(4) 10-year period restarted the limitation period pursuant to s. 222(5)(c) 63
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Legal Representative a de facto executor was a legal representative 157