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I-3 - Taxation Act

Section 752.0.10.10.1
Disposition versions

Full text
752.0.10.10.1. If, but for this section, an individual would be deemed under section 752.0.10.16 to have made a gift after the individual’s death, for the purposes of this chapter the individual is deemed to have made the gift in the taxation year in which the individual died.
Any amount of interest payable under this Act must be determined as if the presumption provided in the first paragraph did not apply.
1999, c. 83, s. 95.
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