D-13.2 - Succession Duty Act

Section 26 Disposition versions

1986-05-27

26. (Repealed).

1978, c. 37, s. 26; 1980, c. 7, s. 6; 1980, c. 15, s. 2; 1983, c. 44, s. 2; 1986, c. 15, s. 4.

1983-12-21

26. Subject to section 5, where the beneficiary is the consort of the deceased, he is exempt from the payment of duties on any property transmitted to him in absolute ownership owing to death except, however, any property in a trust which is not a trust created for the exclusive benefit of the spouse within the meaning of sections 440, 443 and 445 of the Taxation Act.

If the consort of the deceased is not exempt from the payment of duties in respect of certain property by virtue of the first paragraph, he may deduct an amount not exceeding $100 000 in computing the taxable value of the property.

1978, c. 37, s. 26; 1980, c. 7, s. 6; 1980, c. 15, s. 2; 1983, c. 44, s. 2.

1980-06-18

26. Subject to section 5, where the beneficiary is the consort of the deceased, he is exempt from the payment of duties on any property transmitted to him in absolute ownership owing to death except, however, any property in a trust which is not a trust created for the exclusive benefit of the spouse within the meaning of sections 440, 443 and 445 of the Taxation Act.

If the consort of the deceased is not exempt from the payment of duties in respect of certain property by virtue of the first paragraph, he may deduct in computing the taxable value of the aggregate of such property transmitted to him owing to death, an amount not exceeding $85 000.

1978, c. 37, s. 26; 1980, c. 7, s. 6; 1980, c. 15, s. 2.

1978-12-22

26. Subject to section 5, where the beneficiary is the consort of the deceased, he is exempt from the payment of duties on any property transmitted to him in absolute ownership owing to death.

1978, c. 37, s. 26.