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CCQ-1991 - Civil Code of Québec
Section 695
Disposition versions
695. Property is valued according to its condition at the time of the liberality and its value at the opening of the succession; if property has been alienated, its value at the time of alienation or, in the case of reinvestment, the value of the replacement property on the day the succession opened is the value considered.
Liberalities by way of a usufruct, right of use, annuity or income from a trust are taken into account at their capital value on the day the succession opened.
695. Property is valued according to its condition at the time of the liberality and its value at the opening of the succession; if property has been alienated, its value at the time of alienation or, in the case of reinvestment, the value of the replacement property on the opening day of the succession is the value considered.
Liberalities in the form of a usufruct, right of use, annuity or income from a trust are counted at their capital value on the opening day of the succession.
