Tax case comment re Executors administering Estates

by Murray Sklar B.Sc., LL.L, LL.B., C.A. Montreal,
Quebec. Cases are from Quebec Court of Appeal: Le sous-Ministre Du Revenu Du Quebec c Morganti, [1997] R.J.Q. 348 ; and Lecuyer c La Sous-Ministre Du Revenu Du Quebec cited in
Jurisprudence Express 97-304 in Droit Fiscal Quebecois Express # 97F-6 and to be published in [1997] R.D.F.Q.