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D-13.2 - Succession Duty Act

Section 29
Disposition versions

Full text
29. (Repealed).
1978, c. 37, s. 29; 1980, c. 15, s. 5; 1983, c. 44, s. 4; 1986, c. 15, s. 4.
29. Where the beneficiary is a direct lineal descendant of the deceased, he may, in computing the taxable value of the property transmitted to him owing to the death of the deceased, in addition to the other amounts provided for elsewhere in this division, deduct that part of the deduction provided for in section 27 which could not be used by all the other persons who are direct lineal descendants between him and the deceased, and by the beneficiary, in the direct line ascending, contemplated in section 28, whether such other persons and such beneficiary are not heirs to the estate, are deceased, or have inherited, all together, an insufficient amount to warrant the use of the allowable deduction of $100 000.
1978, c. 37, s. 29; 1980, c. 15, s. 5; 1983, c. 44, s. 4.
29. Where the beneficiary is a direct lineal descendant of the deceased, he may, in computing the taxable value of the property transmitted to him owing to the death of the deceased, in addition to the amounts provided for elsewhere in this division, deduct that part of the deduction provided for in section 27 which could not be used by all the other persons who are direct lineal descendants between him and the deceased, and by the beneficiary, in the direct line ascending, contemplated in section 28, whether such other persons and such beneficiary are not heirs to the estate, are deceased, or have not inherited, all together, a sufficient amount to warrant the use of the maximum allowable deduction of $85 000.
1978, c. 37, s. 29; 1980, c. 15, s. 5.
29. Where the beneficiary is a direct lineal descendant of the deceased, he may, in computing the taxable value of the property transmitted to him owing to the death of the deceased, in addition to the amounts provided for elsewhere in this division, deduct that part of the deduction provided for in section 27 which could not be used by all the other persons who are direct lineal descendants between him and the deceased, and by the beneficiary, in the direct line ascending, contemplated in section 28, whether such other persons and such beneficiary are not heirs to the estate, are deceased, or have not inherited, all together, a sufficient amount to warrant the use of the maximum allowable deduction of $75 000.
1978, c. 37, s. 29.
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