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D-13.2 - Succession Duty Act

Section 14
Disposition versions

Full text
14. (Repealed).
1978, c. 37, s. 14; 1986, c. 15, s. 4.
14. Where a person has stipulated that the duties owing from a beneficiary to whom property is transmitted owing to his death should be paid or reimbursed by another person, any property used for such payment or reimbursement is deemed to be transmitted to such beneficiary, owing to death.
The value of the property deemed to be transmitted under the first paragraph is equal to the amount of the duties that would otherwise be payable in the absence of this section.
1978, c. 37, s. 14.
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