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I-3 - Taxation Act

Section 7.4
Disposition versions

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7.4. In section 7.1, “disclaimer” means a disclaimer made under the laws of a province other than Québec and includes a renunciation of a succession made under the laws of Québec that is not made in favour of any person, but does not include any disclaimer or renunciation, as the case may be, made after the period ending 36 months after the death of the taxpayer unless written application therefor has been made to the Minister by the taxpayer’s legal representative before the expiry of that period and the disclaimer or renunciation, as the case may be, is made within such longer period as the Minister considers reasonable.
1986, c. 19, s. 3; 1995, c. 49, s. 6; 1996, c. 39, s. 273.
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