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D-13.2 - Succession Duty Act

Section 10
Disposition versions

Full text
10. Where a person has disposed of a property gratuitously and has not, within three years prior to his death, absolutely divested himself of his right of ownership in the entirety of the said property or of any property substituted therefor, of his right to prescribe the utilization or destination thereof or of his right to receive any consideration whatever therefor in lieu of any revenue that might arise therefrom, such property is deemed to be transmitted owing to the death of such person.
1978, c. 37, s. 10; 1980, c. 7, s. 2.
10. Where a person has disposed of a property by a deed of trust and has not absolutely divested himself of his right of ownership in the entirety of the said property, of his right to prescribe the utilization or destination thereof or of his right to receive any consideration whatever therefor in lieu of any revenue that might arise therefrom, such property is deemed to be transmitted owing to the death of such person.
1978, c. 37, s. 10.
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