• Print
  • indirect taxation accounts for 1 out of 811 casebriefs.

Style of causeRatio

Re Eurig Estate, [1998] 2 SCR 565

An executor of an estate plays the role of collection agent only and is not personally responsible for the tax on the estate; therefore a provision imposing probate fees is acceptable as it constitutes a direct tax (and is therefore within the purview of the province).