D-13.2 - Succession Duty Act

Full text
5. (Repealed).
1978, c. 37, s. 5; 1986, c. 15, s. 4.
5. In the case of usufruct or use of property, the amount of duties is computed as though the usufructuary or the person having the right of use received the property so encumbered as absolute owner and as a separate person entitled only to the exemptions provided for in section 33.
1978, c. 37, s. 5.