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D-13.2 - Succession Duty Act

Section 6
Disposition versions

Full text
6. The property subject to a substitution or to a trust is deemed to be transmitted in absolute ownership to the institute or, as the case may be, to the beneficiary of the revenue owing to the death of the donor.
Any property in respect of which the right of a beneficiary arises owing to or upon the death of an institute or of a beneficiary of the revenue, as the case may be, is deemed to be transmitted to that beneficiary owing to such death, except where that beneficiary is an institute or a beneficiary of the revenue who has the same degree of filiation, in relation to the person disposing, as the deceased beneficiary.
Where the right of the substitute arises before the death of the institute, the property is deemed to be transmitted to him, at that time, owing to the death of the donor.
1978, c. 37, s. 6; 1979, c. 38, s. 35; 1980, c. 15, s. 1.
6. The property subject to a substitution or to a trust is deemed to be transmitted in absolute ownership to the institute or, as the case may be, to the beneficiary of the revenue owing to the death of the donor.
Any property in respect of which the right of a beneficiary arises on the death of an institute or of a beneficiary of the revenue, as the case may be, is deemed to be transmitted to that beneficiary owing to such death, except where that beneficiary is an institute or a beneficiary of the revenue who has the same degree of filiation, in relation to the person disposing, as the deceased beneficiary.
Where the right of the substitute arises before the death of the institute, the property is deemed to be transmitted to him, at that time, owing to the death of the donor.
1978, c. 37, s. 6; 1979, c. 38, s. 35.
6. The property subject to a substitution or to a trust is deemed to be transmitted in absolute ownership to the institute or, as the case may be, to the beneficiary of the revenue owing to the death of the donor.
Any property in respect of which the right of the substitute or of a beneficiary arises on the death of the institute or of a beneficiary of the revenue, as the case may be, is deemed to be transmitted to the substitute or to that other beneficiary owing to such death.
Where the right of the substitute arises before the death of the institute, the property is deemed to be transmitted to him, at that time, owing to the death of the donor.
1978, c. 37, s. 6.
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