Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Canada decisions
Decisions matching the current search
The Supreme Court of Canada held that bonds and debentures were included in “other liquid funds” under a Quebec will, allowing the appeal.
The Supreme Court held that a settlor who retained income and a testamentary power over trust assets had reserved an interest, so succession duty applied and the exemption failed.
The Supreme Court of Canada held that the will displaced the Allhusen v. Whittell rule, so estate debts and succession duties were payable from designated capital.
The Supreme Court of Canada held that succession duties on life income interests were to be calculated under s. 31 of the Quebec Act, even though the remainder went to an exempt charity.
The Supreme Court of Canada held that the beneficiaries had personal rights to income, not usufruct, and that succession duties should be assessed by capitalizing the life interests.
The Supreme Court of Canada held that succession duties on inter vivos gifts were not payable from the residuary estate under the will.
The Supreme Court of Canada held that Nova Scotia succession duty was properly paid on the estate’s value at death, and the executors were not chargeable for overpayment.
The Supreme Court of Canada held that Quebec could not impose succession duties on certain railway bonds held in Ontario, because the bonds had no situs in Quebec.
The Supreme Court of Canada held that a usufructuary was liable only for succession duties on her own share and could recover sums paid for the proprietors’ share, without interest.
The Supreme Court of Canada upheld a $2 per share valuation for Premier Gold Mining shares and held the British Columbia succession duty valid.
Explore more
