Is estate duty charged on real estate not a "testamentary expense" for the executors?
Saskatchewan, Canada
The following excerpt is from Galbraith Estate (Re), 1919 CanLII 257 (SK CA):
It was also held that estate duty on real estate was not a “testamentary expense” because the executors could get probate without paying this duty, it being charged on the real estate. In re Sharman; Wright v. Shearman \ 19011 2 Ch 280, 70 L.J. Ch. 671.
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