D-13.2 - Succession Duty Act

Full text
28. (Repealed).
1978, c. 37, s. 28; 1986, c. 15, s. 4.
28. Where the beneficiary is the son-in-law or daughter-in-law of the deceased, he may, in computing the taxable value of the property transmitted to him owing to the death of the deceased, deduct that part of the deduction provided for under section 27 which has not been used by his consort, whether the latter was not an heir to the estate, is deceased or has inherited an insufficient amount.
1978, c. 37, s. 28.