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I-3 - Taxation Act

Section 7.2
Disposition versions

Full text
7.2. A release or surrender by a person who was a beneficiary under the will or other testamentary instrument or on the intestacy of a taxpayer with respect to any property that was property of the taxpayer immediately before the taxpayer’s death is deemed, for the purposes of this Part, not to be a disposition of the property by that person.
1986, c. 19, s. 3; 1994, c. 22, s. 47; 1998, c. 16, s. 8.
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