I-3 - Taxation Act

Full text
1033. Where an amount is included in computing the income of an individual by virtue of paragraph c of section 46 of the Act respecting the application of the Taxation Act (chapter I-4) for the year of his death, section 1032 applies as though that amount were so included by virtue of section 429 or were deemed to have been received by him by virtue of section 436.
1975, c. 22, s. 237.