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I-3 - Taxation Act

Section 710.5
Disposition versions

Full text
710.5. The percentage to which section 710.4 refers in respect of a recognized gift with reserve of usufruct or use is
(a)  87% where the duration of the usufruct or right of use provided for in the deed of gift granting it is 10 years or less;
(b)  74% where the duration of the usufruct or right of use provided for in the deed of gift granting it is more than 10 years and 20 years or less; and
(c)  61% in any other case.
2003, c. 9, s. 47.
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