Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

D-16 - Succession Duties Act

Section 32
Disposition versions

Full text
32. For the purposes of this act, the ownership, usufruct or enjoyment of any property shall be deemed to be transmitted owing to death, whenever the deceased has disposed of same by gratuitous title, in any manner whatsoever, by a disposition which has taken effect more than five years prior to the date of death, unless the ownership, possession, usufruct, enjoyment, administration of and the revenue from or the income on the said property has actually been assumed and thenceforward retained by the real beneficiary, to the exclusion of the donor or of any other person.
However, dispositions intervivos by gratuitous title executed prior to the 22nd of February, 1949, shall be governed by the law in force prior to that date.
R. S. 1964, c. 70, s. 27.
© Gouvernement du Québec