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D-16 - Succession Duties Act
Section 21
Disposition versions
21. (1) The value of an annuity or of the benefits derived from an annuity which has been granted to an officer or employee under the terms of a pension fund which complies with the regulations made for such purpose by the Gouvernement, when such annuity lor such benefits are transmitted by such officer or employee to the persons contemplated in subsection 1 of section 9, shall be excluded from the aggregate value of the estate of such officer or employee up to that part of the value of such annuity or of such benefits which corresponds to the contributions paid by the officer or employee and by his employer and which are deductible from income under the Taxation Act (chapter I-3).
(2) The value of an annuity or of the benefits derived from an annuity which has been granted to a person under the terms of a retirement savings plan which complies with the regulations made for such purpose by the Gouvernement, when such annuity or such benefits are transmitted by such person to the persons contemplated in subsection 1 of section 9, shall be excluded from the aggregate value of the estate of such person up to the value of that part of such annuity or of such benefits which corresponds to the contributions paid by such person and which are deductible from his income under the Taxation Act.
(3) The amount of the repayment of the contributions paid by an officer or employee and by his employer to a pension fund contemplated in subsection 1 shall be excluded from the aggregate value of the estate of such officer or employee when such amount is transmitted to the persons contemplated in subsection 1 of section 9 up to the amount of the contributions paid by such officer or employee and by his employer and which are deductible from income under the Taxation Act.
(4) The amount of the repayment of the contributions paid by a person into a retirement savings fund contemplated in subsection 2 shall be excluded from the aggregate value of the estate of such person when such repayment is transmitted to the persons contemplated in subsection 1 of section 9 up to the amount of the contributions paid by such person and which are deductible from income under the Taxation Act.
(5) For the purposes of this section, the word “officer” means any person holding office within the meaning of the Taxation Act.
