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D-16 - Succession Duties Act
Section 27
Disposition versions
27. (1) Where part of the property transmitted owing to death is a gift on which gift tax is levied under Part IV of the Income Tax Act (Statutes of Canada) as it was before being amended by chapter 63 of the statutes of 1970/1971, or Part VIII of the Taxation Act (chapter I-3) or any act of another Canadian province that imposes a gift tax, the amount of the duties exigible under this act shall be reduced by the amount of the gift tax paid or payable.
(2) Where part of the property transmitted owing to death to a person is a gift on which gift tax is levied under Part VIII of the Taxation Act and the gift tax paid exceeds the amount of the duties exigible under this act, the Minister of Revenue shall reimburse that person for an amount equal to the difference between such duties and the amount of the gift tax paid.
