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D-13.2 - Succession Duty Act

Section 33
Disposition versions

Full text
33. (Repealed).
1978, c. 37, s. 33; 1980, c. 15, s. 8; 1986, c. 15, s. 4.
33. The usufructuary or the person having a right of use contemplated in section 5 may, in computing the taxable value of encumbered property, deduct that part of the exemption or deduction provided for by this division in favour of the person having naked ownership which the latter has been unable to use, not having received an inheritance of a sufficient amount for that purpose.
1978, c. 37, s. 33; 1980, c. 15, s. 8.
33. The usufructuary or the person having a right of use contemplated in section 5 may, in computing the taxable value of encumbered property, deduct that part of the deduction provided for in this division in favour of the person having naked ownership which the latter has been unable to use, not having received an inheritance of a sufficient amount for that purpose.
1978, c. 37, s. 33.
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