What are the implications of a property law case in which a party is not entitled to a tax return because they do not have an actual property?

British Columbia, Canada


The following excerpt is from Northcott v. Northcott, 1999 CanLII 6650 (BC SC):

These parties' situation is different to those in, for instance, Duncan v. Duncan, [1984] B.C.J. No. 1875 (B.C.C.A.), where actual property was inherited. TAX REFUND

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