D-13.2 - Succession Duty Act

Full text
36. (Repealed).
1978, c. 37, s. 36; 1986, c. 15, s. 4.
36. Where property transmitted owing to death to a beneficiary has been the subject of a gift on which a gift tax has been levied under any act in Canada that imposes a gift tax, this beneficiary may deduct from the duties otherwise payable by him the amount of the tax so levied or of the duties proportionately attributable to that property, whichever is the less.
1978, c. 37, s. 36.