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D-13.2 - Succession Duty Act

Section 18
Disposition versions

Full text
18. (Repealed).
1978, c. 37, s. 18; 1986, c. 15, s. 4.
18. The market value of any annuity or endowment is equal to the amount required at the time of death, as computed by the debtor for such annuity or endowment in the case of a person holding a licence or otherwise authorized by the statutes of Canada or of a province to engage in the annuities business in Canada or in a province, or as computed according to the average of the values estimated by three such persons, in other cases, to ensure an equivalent annuity or endowment.
1978, c. 37, s. 18.
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