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D-13.2 - Succession Duty Act

Section 11
Disposition versions

Full text
11. Where a disposition of property within the three years prior to the death of a person takes the form of an onerous contract but in fact entails a gratuity, such gratuity is deemed to constitute, to the extent of the value thereof, a disposition of property by gratuitous title in favour of the beneficiary of such gratuity.
1978, c. 37, s. 11.
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