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I-3 - Taxation Act

Section 449
Disposition versions

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449. The amounts that must be deducted from the debts of the individual under paragraph b of section 445 and section 446 are the duties payable, by reason of the individual’s death, in respect of any property of the trust or any right in such a property, and any debt secured by a hypothec or mortgage on property owned by the individual immediately before the individual’s death.
1973, c. 17, s. 49; 1996, c. 39, s. 127; 2005, c. 1, s. 105; 2020, c. 16, s. 69.
449. The amounts that must be deducted from the debts of the individual under paragraph b of section 445 and section 446 are the duties payable by reason of the death of the individual in respect of property of the trust or any interest therein, and any debt secured by a hypothec or mortgage on property owned by the individual immediately before his death.
1973, c. 17, s. 49; 1996, c. 39, s. 127; 2005, c. 1, s. 105.
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