D-13.2 - Succession Duty Act

Full text
9. Sections 7 and 8 do not apply to one or more gifts inter vivos in favour of the same donee except to the extent that the market value of the property so given during the same year exceeds $5 000.
1978, c. 37, s. 9; 1983, c. 44, s. 1.
9. Sections 7 and 8 do not apply to one or more gifts intervivos in favour of the same donee except to the extent that the market value of the property so given during the same year exceeds $3 000.
1978, c. 37, s. 9.