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D-13.2 - Succession Duty Act

Section 16
Disposition versions

Full text
16. (Repealed).
1978, c. 37, s. 16; 1980, c. 7, s. 4; 1986, c. 15, s. 4.
16. The taxable value of any property transmitted to a beneficiary owing to death is equal to the market value of that property at the time of death, less the deductions and exemptions granted to that beneficiary under Divisions II and III.
When the property is contemplated in paragraph d of section 7 and has, prior to the death, been the object of an alienation between persons dealing at arm’s length within the meaning of the Taxation Act (chapter I-3), the market value of that property is then equal to the proceeds of its alienation.
1978, c. 37, s. 16; 1980, c. 7, s. 4.
16. The taxable value of any property transmitted to a beneficiary owing to death is equal to the market value of that property at the time of death, less the deductions and exemptions granted to that beneficiary under Division II and III.
1978, c. 37, s. 16.
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