Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

D-13.2 - Succession Duty Act

Section 20
Disposition versions

Full text
20. (Repealed).
1978, c. 37, s. 20; 1986, c. 15, s. 4.
20. A beneficiary may deduct, in computing the taxable value of the property transmitted to him owing to death, that part
(a)  of the debts and obligations of the deceased at the time of death, including the taxes owing under any law levying taxes on revenue on the occasion of death, and
(b)  of the funeral expenses, and the purchase price of a funeral monument and a plot in a cemetery, for which he is personnally liable.
1978, c. 37, s. 20.
© Gouvernement du Québec