D-13.2 - Succession Duty Act

Full text
41. (Repealed).
1978, c. 37, s. 41; 1986, c. 15, s. 4.
41. In the case of a substitution that provides for the remittance of the property encumbered to the substitute within a period not exceeding ten years after the date of death of the donor, this substitute may deduct from the duties otherwise payable by him an amount equal to the duties paid by the institute and proportionately attributable to that property, reduced by 10 per cent for each year or part of a year between that death and the expiry of the period.
1978, c. 37, s. 41.