D-16 - Succession Duties Act

Full text
7. All debts owing to the deceased at the time of his death, or which are payable by reason of his death, and which at the time of such death were payable outside Québec, are included in the moveable property taxable in virtue of this division.
The value of the moveable and immoveable property situated in Québec shall be included for the purpose of fixing the rates of duty imposed under this division.
R. S. 1964, c. 70, s. 7.