D-16 - Succession Duties Act

Full text
20. Life rents or other rents and endowments shall be capitalized and valued at the amount required, on the date of the death, in accordance with an annuity table established by the Gouvernement, to secure a rent or endowment of a like sum.
R. S. 1964, c. 70, s. 19; 1972, c. 29, s. 7.