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D-13.2 - Succession Duty Act

Section 42.1
Disposition versions

Full text
42.1. (Repealed).
1983, c. 44, s. 6; 1986, c. 15, s. 4.
42.1. An individual who makes a gift to an organization prescribed by regulation is entitled to succession duty credit equal to 90% of the value of the gift.
For the purposes of the first paragraph, a gift made in execution of the will of an individual is deemed to be a gift made by him immediately before his death.
1983, c. 44, s. 6.
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