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I-3 - Taxation Act

Section 1086.17
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1086.17. Except in the case where section 776.1.5.0.5 applies, where an individual dies at a particular time in a taxation year, and replacement shares were not acquired, in the year, for an amount at least equal to the amount determined under section 776.1.5.0.4 for the year in respect of the individual, there shall be paid, except in the case provided for in section 1086.18, tax equal to 15% of the amount by which the amount paid in the year by the individual under section 776.1.5.0.4 exceeds the amount determined under that section 776.1.5.0.4 for the year in respect of the individual.
2001, c. 53, s. 241; 2005, c. 38, s. 300.
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