D-13.2 - Succession Duty Act

Full text
22. (Repealed).
1978, c. 37, s. 22; 1986, c. 15, s. 4.
22. Where any property transmitted owing to the death of a person is situated in part in Québec and in part elsewhere, and failing any precise provision in the will of that person as to the imputation of the payment of the debts and charges existing at the time of his death, the said debts and charges, to the extent that they are deductible, shall be deducted, in computing the taxable value of the property situated in Québec, only in proportion to the ratio between the value of such property and the value of all the property transmitted owing to death.
1978, c. 37, s. 22.