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D-13.2 - Succession Duty Act

Section 26.1
Disposition versions

Full text
26.1. (Repealed).
1980, c. 7, s. 7; 1980, c. 15, s. 3; 1983, c. 44, s. 3; 1986, c. 15, s. 4.
26.1. Where the beneficiary is the father or the mother of the deceased or of his consort, he or she may deduct an amount not exceeding $100 000 in computing the taxable value of the property transmitted to him owing to death.
1980, c. 7, s. 7; 1980, c. 15, s. 3; 1983, c. 44, s. 3.
26.1. If the beneficiary is the father or the mother of the deceased or of his consort, he may deduct in computing the taxable value of the property transmitted to him owing to death, an amount not exceeding $85 000.
1980, c. 7, s. 7; 1980, c. 15, s. 3.
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