D-13.2 - Succession Duty Act

Full text
19. (Repealed).
1978, c. 37, s. 19; 1986, c. 15, s. 4.
19. The market value of any claim at the time of death of the creditor is its face value if the debtor is related to him, within the meaning of sections 19 and 20 of the Taxation Act (chapter I-3), except if the debtor is then insolvent.
1978, c. 37, s. 19.