D-13.2 - Succession Duty Act

Full text
35. (Repealed).
1978, c. 37, s. 35; 1986, c. 15, s. 4.
35. Where succession duties have been paid on property situated outside Québec to the government of a foreign country, of a political subdivision of a foreign country or of another province by a beneficiary resident or domiciled in Québec or by an estate, that beneficiary may deduct from the duties otherwise payable by him, the amount of the duties so paid or of the duties proportionately attributable to that property, whichever is the less, computing this deduction separately for each jurisdiction.
1978, c. 37, s. 35.