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D-16 - Succession Duties Act
Section 24
Disposition versions
24. In this Division, the word “gift” means a gift within the meaning of Part VIII of the Taxation Act (chapter I-3).
Notwithstanding any other provision of this act, the value of any property which is a gift made by the deceased before his death and that is deemed to have been transmitted owing to death, is deemed to be the aggregate value, at the time of death, of the property that is the object of the gift and of the amount of tax paid by the deceased or payable at his death and levied under Part IV of the Income Tax Act (Statutes of Canada) as it was before being amended by chapter 63 of the statutes of 1970/1971, or Part VIII of the Taxation Act (chapter I-3) or any act of another Canadian province that imposes a gift tax.
