CCQ-1991 - Civil Code of Québec

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873. Unless otherwise provided in the gift or will, property returned by taking less is valued at the time of partition if it is still in the hands of the heir, or on the date of alienation if it was alienated before partition.
Bequeathed property, and that which remains in the succession, is valued according to its condition and value at the time of partition.
1991, c. 64, a. 873.