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D-13.2 - Succession Duty Act

Section 17
Disposition versions

Full text
17. (Repealed).
1978, c. 37, s. 17; 1986, c. 15, s. 4.
17. For the purposes of section 16, the market value of all the property being the subject of a subtitution and deemed transmitted owing to the death of the donor to a substitute, pursuant to section 6, is equal to the market value of the property at the time of death, or that of the property include in the substitution at the time the right of that substitute arises, whichever is the less; the market value of any property to which sections 7 and 8 are applicable must be increased by an amount equal to the tax paid or payable by the deceased, or on his behalf, and levied pursuant to any Canadian law that imposes a gift tax.
1978, c. 37, s. 17.
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