D-13.2 - Succession Duty Act
1978, c. 37, s. 20; 1986, c. 15, s. 4.
20. A beneficiary may deduct, in computing the taxable value of the property transmitted to him owing to death, that part
(a) of the debts and obligations of the deceased at the time of death, including the taxes owing under any law levying taxes on revenue on the occasion of death, and
(b) of the funeral expenses, and the purchase price of a funeral monument and a plot in a cemetery, for which he is personnally liable.