D-16 - Succession Duties Act

Full text
32. For the purposes of this act, the ownership, usufruct or enjoyment of any property shall be deemed to be transmitted owing to death, whenever the deceased has disposed of same by gratuitous title, in any manner whatsoever, by a disposition which has taken effect more than five years prior to the date of death, unless the ownership, possession, usufruct, enjoyment, administration of and the revenue from or the income on the said property has actually been assumed and thenceforward retained by the real beneficiary, to the exclusion of the donor or of any other person.
However, dispositions intervivos by gratuitous title executed prior to the 22nd of February, 1949, shall be governed by the law in force prior to that date.
R. S. 1964, c. 70, s. 27.