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D-16 - Succession Duties Act
Section 5
Disposition versions
5. In case the property transmitted forms only part of an estate the other part of which is situated without Québec, the debts and charges existing at the time of the death and allowed shall be deducted from the value of the property in Québec, only in the proportion which such property bears to the value of the whole estate.
In the case contemplated by this section, each legacy payable out of the mass of the estate shall be apportioned upon the said mass in the same proportion as the debts and charges are deducted therefrom.
