Department Of Finance Releases Draft Legislation To Implement Changes To Charitable Bequests - Corporate/Commercial Law - Canada: "On August 29th, the Department of Finance released draft legislation to implement changes proposed in the 2014 Budget with respect to charitable bequests. Other changes proposed in the 2014 Budget were introduced in legislation released earlier this year.
Current rules
Under the current rules, there are three categories of gifts that can be made upon an individual's death:"
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