165. The percentage applicable to the total value of the property and liquid assets referred to in section 164 that exceeds the total value calculated pursuant to section 164 is 2% and the exclusions in sections 151 and 163 do not apply.
Despite the first paragraph, where there is an excess total value, the income referred to in the first paragraph of section 164.1 is deemed to be part of it and is then accounted for as income.
O.C. 1073-2006, s. 165; 1085-2017O.C. 1085-2017, s. 171.See Transitional provisions (O.C. 1085-2017).