D-13.2 - Succession Duty Act

Section 27 Disposition versions

1986-05-27

27. (Repealed).

1978, c. 37, s. 27; 1980, c. 15, s. 4; 1983, c. 44, s. 3; 1986, c. 15, s. 4.

1983-12-21

27. Where the beneficiary is the child of the deceased, or a person who, at the time of the death, was entirely dependent on the deceased, was less than 18 years of age and was in the custody and under the supervision of the deceased, or was 18 years of age or older and was attending a school or university on a full-time basis, or was dependent on him by reason of physical or mental disability, he may deduct an amount not exceeding $100 000 in computing the taxable value of the property transmitted to him owing to death.

1978, c. 37, s. 27; 1980, c. 15, s. 4; 1983, c. 44, s. 3.

1980-06-18

27. Where the beneficiary is the child of the deceased, or a person who, at the time of death, is entirely dependent on the deceased, is less than 18 years of age and is in the custody and under the supervision of the deceased, or is 18 years of age or older and attends a school or university on a full-time basis, or is dependent on him by reason of physical or mental disability, he may deduct, in computing the taxable value of the property transmitted to him owing to death, an amount not exceeding $85 000.

1978, c. 37, s. 27; 1980, c. 15, s. 4.

1978-12-22

27. Where the beneficiary is the child of the deceased, or a person who, at the time of death, is entirely dependent on the deceased, is less than 18 years of age and is in the custody and under the supervision of the deceased, or is 18 years of age or older and attends a school or university on a full-time basis, or is dependent on him by reason of physical or mental disability, he may deduct, in computing the taxable value of the property transmitted to him owing to death, an amount not exceeding $75 000.

1978, c. 37, s. 27.