D-13.2 - Succession Duty Act

Section 12 Disposition versions

1978-12-22

12. Where any property that was not in the estate of a person at the time of his death enters it by a subsequent transfer made by its owner to the donee, legatee, executor or trustee of such person, to be dealt with according to the wishes of the deceased, and the said transfer has been made gratuitously or in consideration of benefits granted by the deceased, that property is deemed transmitted owing to the death of that person to the person receiving it.

1978, c. 37, s. 12.