I-3 - Taxation Act

Section 752.0.10.10.0.1 Disposition versions

2017-12-07

752.0.10.10.0.1. A gift in respect of which this section applies is a gift made by the succession that is a graduated rate estate, or by a succession that would be the succession that is a graduated rate estate if section 646.0.1 were read without reference to its paragraph a, of an individual whose death occurs after 31 December 2015, provided the gift is made no more than 60 months after the death, and either

(a)  the gift is deemed under section 752.0.10.10.2 to be made in respect of the individual’s death; or

(b)  the subject of the gift is property acquired by the succession on and as a consequence of the individual’s death or is property that was substituted for that property.

2017, c. 29, s. 141.