D-13.2 - Succession Duty Act

Full text
39. (Repealed).
1978, c. 37, s. 39; 1986, c. 15, s. 4.
39. Where, among the property transmitted in the direct line owing to the death of a person to a beneficiary resident or domiciled in Québec, there is property used in the operation of a farming business, or an interest in a partnership or a stock or share in a cooperative or corporation whose principal source of revenue is agriculture, section 37 applies mutatismutandis to the duties otherwise payable by that beneficiary on that property, interest, stock or share.
1978, c. 37, s. 39.