Is tax payable on interest on a bank account opened by the executor of a will in order to deal with the estate?

Yes! Income in respect of a decedent must be included in the income of one of the following: The decedent's estate, if the estate receives it The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it; or Any person to whom the estate properly distributes the right to receive it.

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