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D-13.2 - Succession Duty Act

Section 40
Disposition versions

Full text
40. (Repealed).
1978, c. 37, s. 40; 1986, c. 15, s. 4.
40. Where among the property transmitted owing to the death of a person there is property that was transmitted to that person within the twelve months preceding his death owing to the death of another person, which was the subject of duties under this act or the Succession Duties Act (Revised Statutes, 1964, chapter 70), or property substituted therefor, the beneficiary of that property may deduct from the duties otherwise payable by him the amount of 50 per cent of the duties proportionately attributable to that property, or 50 per cent of the duties paid by the deceased person under either of the said acts at the death of the other person and proportionately attributable to that property, whichever is the less.
1978, c. 37, s. 40.
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