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D-13.2 - Succession Duty Act

Section 32
Disposition versions

Full text
32. (Repealed).
1978, c. 37, s. 32; 1980, c. 7, s. 8; 1980, c. 15, s. 7; 1983, c. 44, s. 5; 1986, c. 15, s. 4.
32. Any beneficiary not contemplated in section 26, 26.1 or 27 may deduct an amount not exceeding $20 000 in computing the taxable value of the property transmitted to him owing to death.
1978, c. 37, s. 32; 1980, c. 7, s. 8; 1980, c. 15, s. 7; 1983, c. 44, s. 5.
32. Every beneficiary other than those contemplated in sections 26, 26.1 and 27 may deduct an amount not exceeding $15 000, in computing the taxable value of the property transmitted to him owing to death.
1978, c. 37, s. 32; 1980, c. 7, s. 8; 1980, c. 15, s. 7.
32. Every beneficiary other than the beneficiary contemplated in sections 26 and 27 may deduct an amount not exceeding $5 000, in computing the taxable value of the property transmitted to him owing to death.
1978, c. 37, s. 32.
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