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I-3 - Taxation Act

Section 7.1
Disposition versions

Full text
7.1. A transfer, distribution or acquisition of property is deemed, for the purposes of this Part, to be made as a consequence of the death of a taxpayer or of the taxpayer’s spouse if it is made
(a)  under or as a consequence of the terms of the will or other testamentary instrument of the taxpayer or the taxpayer’s spouse or as a consequence of the law governing the intestacy of the taxpayer or the taxpayer’s spouse; or
(b)  as a consequence of a disclaimer, release or surrender by a person who was a beneficiary under the will or other testamentary instrument or on the intestacy of the taxpayer or the taxpayer’s spouse.
1986, c. 19, s. 3; 1994, c. 22, s. 46; 1996, c. 39, s. 273; 1998, c. 16, s. 7; 2009, c. 5, s. 18.
7.1. A transfer, distribution or acquisition of property is deemed, for the purposes of this Part, to be made as a consequence of the death of a taxpayer or the taxpayer’s spouse, as the case may be, where it is made
(a)  under or as a consequence of the terms of the will or other testamentary instrument of the taxpayer or the taxpayer’s spouse or as a consequence of the law governing the intestacy of the taxpayer or the taxpayer’s spouse; or
(b)  as a consequence of a disclaimer, release or surrender by a person who was a beneficiary under the will or other testamentary instrument or on the intestacy of the taxpayer or the taxpayer’s spouse.
1986, c. 19, s. 3; 1994, c. 22, s. 46; 1996, c. 39, s. 273; 1998, c. 16, s. 7.
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