D-13.2 - Succession Duty Act

Section 29.1 Disposition versions

1986-05-27

29.1. (Repealed).

1980, c. 15, s. 6; 1984, c. 35, s. 1; 1986, c. 15, s. 4.

1984-12-14

29.1. Where, among the property transmitted to a beneficiary contemplated in section 27 or 29 resident or domiciled in Québec, there is property mentioned in section 37 or 39, this beneficiary may, in computing the taxable value of the property transmitted to him owing to death, deduct the lesser of the market value of the aggregate of such property so transmitted and of the amount by which $200 000 exceeds the aggregate of the amounts already deducted by the deceased person under section 1212 of the Taxation Act (chapter I-3) in respect of such property, computed in proportion to the ratio between the market value of such property transmitted to the beneficiary and the market value of the aggregate of such property so transmitted.

1980, c. 15, s. 6; 1984, c. 35, s. 1.

1980-06-18

29.1. Where, among the property transmitted to a beneficiary contemplated in section 27 or 29 resident in Québec or domiciled therein, there is property contemplated in section 37 or 39, this beneficiary may, in computing the taxable value of the property transmitted to him owing to death, deduct the lesser of an amount of $200 000 and of the market value of the aggregate of the property contemplated in sections 37 and 39 in the proportion that the market value of such property so transmitted to him is to the market value of the aggregate of such property.

1980, c. 15, s. 6.