D-13.2 - Succession Duty Act

Full text
chapter D-13.2
Succession Duty Act
SUCCESSION DUTYMay 27 1986May 27 1986
Sections 2 to 5, 14, 16 to 49, 63, 64 and paragraph a of section 67 of the Succession Duty Act (chapter D-13.2) are repealed in respect of successions opening after 23 April 1985 (1986, c. 15, s. 4).
Section 55 of the Succession Duty Act (chapter D-13.2) is amended by replacing the second paragraph by the following paragraph:
“The Minister shall issue the permit where no amount is payable under any fiscal law by the deceased or his succession or where he has accepted guarantees he deems sufficient to ensure payment of such an amount.”.
This amendment applies in respect of successions opening after 23 April 1985 (1986, c. 15, s. 5).
The Succession Duty Act (chapter D-13.2) is repealed in respect of successions opening after 27 May 1986 (1986, c. 15, s. 6).
1986, c. 15, s. 6.
CHAPTER I
INTERPRETATION
1. In this act and the regulations hereunder, unless the context indicates otherwise,
beneficiary means any person to whom any property is transmitted or deemed transmitted owing to death;
property means any property the ownership, usufruct or enjoyment of which is transmitted owing to death;
child means, in particular, the child of the consort;
Minister ; means the Minister of Revenue;
regulation means a regulation made by the Government under this act.
1978, c. 37, s. 1.
CHAPTER II
LIABILITY FOR AND INCIDENCE OF DUTIES
2. (Repealed).
1978, c. 37, s. 2; 1986, c. 15, s. 4.
3. (Repealed).
1978, c. 37, s. 3; 1986, c. 15, s. 4.
4. (Repealed).
1978, c. 37, s. 4; 1986, c. 15, s. 4.
5. (Repealed).
1978, c. 37, s. 5; 1986, c. 15, s. 4.
6. The property subject to a substitution or to a trust is deemed to be transmitted in absolute ownership to the institute or, as the case may be, to the beneficiary of the revenue owing to the death of the donor.
Any property in respect of which the right of a beneficiary arises owing to or upon the death of an institute or of a beneficiary of the revenue, as the case may be, is deemed to be transmitted to that beneficiary owing to such death, except where that beneficiary is an institute or a beneficiary of the revenue who has the same degree of filiation, in relation to the person disposing, as the deceased beneficiary.
Where the right of the substitute arises before the death of the institute, the property is deemed to be transmitted to him, at that time, owing to the death of the donor.
1978, c. 37, s. 6; 1979, c. 38, s. 35; 1980, c. 15, s. 1.
CHAPTER III
DEEMED TRANSMISSIONS
7. Any property is deemed to be transmitted owing to the death of a person
(a)  where such property was the subject of a gift in contemplation of death by such person;
(b)  where that property was the subject of a prohibition to dispose stipulated by such person and still in existence within the three years prior to his death;
(c)  where the deceased had in respect of such property a general right of disposition or a general power of appointment; or
(d)  where the deceased has disposed of the property by gratuitous title by a deed which has taken effect whithin the three years prior to his death; when the subject of such disposition is a sum of money, it is deemed to have taken effect only on the date on which the said sum was really paid.
1978, c. 37, s. 7.
8. Where the deceased has disposed of property by a deed which has taken effect more than three years prior to his death for a consideration then smaller than its market value and, prior to these three years, he had not absolutely divested himself of his right of ownership in the entirety of the said property or of any property substituted therefor, of his right to prescribe the utilisation or destination thereof or of his right to receive any consideration whatever therefor in lieu of any revenue that might arise therefrom, such property or any property substituted therefor is deemed transmitted owing to the death of the deceased but only in such proportion of its market value at the time of death as is equal to that existing between the excess of the market value at the time of disposition over the consideration then received and the market value of the property at that time.
1978, c. 37, s. 8; 1980, c. 7, s. 1.
9. Sections 7 and 8 do not apply to one or more gifts inter vivos in favour of the same donee except to the extent that the market value of the property so given during the same year exceeds $5 000.
1978, c. 37, s. 9; 1983, c. 44, s. 1.
10. Where a person has disposed of a property gratuitously and has not, within three years prior to his death, absolutely divested himself of his right of ownership in the entirety of the said property or of any property substituted therefor, of his right to prescribe the utilization or destination thereof or of his right to receive any consideration whatever therefor in lieu of any revenue that might arise therefrom, such property is deemed to be transmitted owing to the death of such person.
1978, c. 37, s. 10; 1980, c. 7, s. 2.
11. Where a disposition of property within the three years prior to the death of a person takes the form of an onerous contract but in fact entails a gratuity, such gratuity is deemed to constitute, to the extent of the value thereof, a disposition of property by gratuitous title in favour of the beneficiary of such gratuity.
1978, c. 37, s. 11.
12. Where any property that was not in the estate of a person at the time of his death enters it by a subsequent transfer made by its owner to the donee, legatee, executor or trustee of such person, to be dealt with according to the wishes of the deceased, and the said transfer has been made gratuitously or in consideration of benefits granted by the deceased, that property is deemed transmitted owing to the death of that person to the person receiving it.
1978, c. 37, s. 12.
13. Notwithstanding the provisions of the Civil Code, the proceeds of an insurance policy payable owing to or upon the death of an insured person, including an annuity payable by the insurer, is deemed to be transmitted owing to such death to the beneficiary of the policy, even when the insured person did not himself take out the insurance or pay the premiums thereon.
However, that proportion of the proceeds corresponding to the premiums paid by the beneficiary personally and actually borne by him and that part of the proceeds that the beneficiary has otherwise acquired for valuable consideration are not deemed to be transmitted owing to the death of the insured person.
1978, c. 37, s. 13.
14. (Repealed).
1978, c. 37, s. 14; 1986, c. 15, s. 4.
15. Every property situated outside Québec and transmitted owing to or upon the death of a person resident or domiciled in Québec to a corporation not resident in Québec is deemed transmitted owing to the death of that person to any shareholder of the corporation who is resident in Québec, in proportion to his direct equity in the corporation represented by the ratio between the market value of the shares directly or indirectly held by him in the capital stock of the corporation and the market value of all the issued shares of the capital stock of the corporation; any such property so transmitted to a corporation not resident in Québec is deemed, as the case may be, transmitted to any such shareholder of a corporation that directly or indirectly controls the corporation to which the property is so transmitted, in proportion to his indirect equity in the corporation, represented by the percentage then obtained when that shareholder’s equity percentage in any corporation is multiplied by that corporation’s direct equity percentage in the corporation to which the property is transmitted.
The same rule applies to a debt situated outside Québec receivable by such person from a corporation not resident in Québec at the time the cancellation of such debt occurs owing to or upon the death of such person.
1978, c. 37, s. 15; 1980, c. 7, s. 3; 1981, c. 24, s. 1.
CHAPTER IV
Repealed, 1986, c. 15, s.4
1986, c. 15, s. 4.
DIVISION I
Repealed, 1986, c. 15, s. 4
1986, c. 15, s. 4.
16. (Repealed).
1978, c. 37, s. 16; 1980, c. 7, s. 4; 1986, c. 15, s. 4.
17. (Repealed).
1978, c. 37, s. 17; 1986, c. 15, s. 4.
18. (Repealed).
1978, c. 37, s. 18; 1986, c. 15, s. 4.
19. (Repealed).
1978, c. 37, s. 19; 1986, c. 15, s. 4.
DIVISION II
Repealed, 1986, c. 15, s. 4
1986, c. 15, s. 4.
20. (Repealed).
1978, c. 37, s. 20; 1986, c. 15, s. 4.
21. (Repealed).
1978, c. 37, s. 21; 1986, c. 15, s. 4.
22. (Repealed).
1978, c. 37, s. 22; 1986, c. 15, s. 4.
DIVISION III
Repealed, 1986, c. 15, s. 4.
1986, c. 15, s. 4.
23. (Repealed).
1978, c. 37, s. 23; 1980, c. 7, s. 5; 1986, c. 15, s. 4.
24. (Repealed).
1978, c. 37, s. 24; 1986, c. 15, s. 4.
25. (Repealed).
1978, c. 37, s. 25; 1986, c. 15, s. 4.
26. (Repealed).
1978, c. 37, s. 26; 1980, c. 7, s. 6; 1980, c. 15, s. 2; 1983, c. 44, s. 2; 1986, c. 15, s. 4.
26.1. (Repealed).
1980, c. 7, s. 7; 1980, c. 15, s. 3; 1983, c. 44, s. 3; 1986, c. 15, s. 4.
27. (Repealed).
1978, c. 37, s. 27; 1980, c. 15, s. 4; 1983, c. 44, s. 3; 1986, c. 15, s. 4.
28. (Repealed).
1978, c. 37, s. 28; 1986, c. 15, s. 4.
29. (Repealed).
1978, c. 37, s. 29; 1980, c. 15, s. 5; 1983, c. 44, s. 4; 1986, c. 15, s. 4.
29.1. (Repealed).
1980, c. 15, s. 6; 1984, c. 35, s. 1; 1986, c. 15, s. 4.
30. (Repealed).
1978, c. 37, s. 30; 1986, c. 15, s. 4.
31. (Repealed).
1978, c. 37, s. 31; 1986, c. 15, s. 4.
32. (Repealed).
1978, c. 37, s. 32; 1980, c. 7, s. 8; 1980, c. 15, s. 7; 1983, c. 44, s. 5; 1986, c. 15, s. 4.
33. (Repealed).
1978, c. 37, s. 33; 1980, c. 15, s. 8; 1986, c. 15, s. 4.
CHAPTER V
Repealed, 1986, c. 15, s. 4.
1986, c. 15, s. 4.
34. (Repealed).
1978, c. 37, s. 34; 1986, c. 15, s. 4.
35. (Repealed).
1978, c. 37, s. 35; 1986, c. 15, s. 4.
36. (Repealed).
1978, c. 37, s. 36; 1986, c. 15, s. 4.
37. (Repealed).
1978, c. 37, s. 37; 1979, c. 32, s. 15; 1986, c. 15, s. 4.
38. (Repealed).
1978, c. 37, s. 38; 1986, c. 15, s. 4.
39. (Repealed).
1978, c. 37, s. 39; 1986, c. 15, s. 4.
40. (Repealed).
1978, c. 37, s. 40; 1986, c. 15, s. 4.
41. (Repealed).
1978, c. 37, s. 41; 1986, c. 15, s. 4.
42. (Repealed).
1978, c. 37, s. 42; 1980, c. 15, s. 9; 1986, c. 15, s. 4.
CHAPTER V.1
Repealed, 1986, c. 15, s. 4
1983, c. 44, s. 6; 1986, c. 15, s. 4.
42.1. (Repealed).
1983, c. 44, s. 6; 1986, c. 15, s. 4.
42.2. (Repealed).
1983, c. 44, s. 6; 1986, c. 15, s. 4.
42.3. (Repealed).
1983, c. 44, s. 6; 1986, c. 15, s. 4.
42.4. (Repealed).
1983, c. 44, s. 6; 1986, c. 15, s. 4.
42.5. (Repealed).
1983, c. 44, s. 6; 1986, c. 15, s. 4.
42.6. (Repealed).
1983, c. 44, s. 6; 1986, c. 15, s. 4.
CHAPTER VI
Repealed, 1986, c. 15, s. 4
1986, c. 15, s. 4.
43. (Repealed).
1978, c. 37, s. 43; 1986, c. 15, s. 4.
43.1. (Repealed).
1982, c. 56, s. 1; 1986, c. 15, s. 4.
43.2. (Repealed).
1982, c. 56, s. 1; 1986, c. 15, s. 4.
43.3. (Repealed).
1982, c. 56, s. 1; 1986, c. 15, s. 4.
44. (Repealed).
1978, c. 37, s. 44; 1986, c. 15, s. 4.
45. (Repealed).
1978, c. 37, s. 45; 1980, c. 7, s. 9; 1986, c. 15, s. 4.
46. (Repealed).
1978, c. 37, s. 46; 1986, c. 15, s. 4.
47. (Repealed).
1978, c. 37, s. 47; 1980, c. 7, s. 10; 1986, c. 15, s. 4.
48. (Repealed).
1978, c. 37, s. 48; 1986, c. 15, s. 4.
49. (Repealed).
1978, c. 37, s. 49; 1986, c. 15, s. 4.
CHAPTER VII
ADMINISTRATION
DIVISION I
DECLARATION AND FILING OF DOCUMENTS
50. Every beneficiary, executor, trustee or administrator must, within six months after the death of a person, file with the Minister a true copy of the will, of all codicils, of the marriage contract and of any deed of disposition of property deemed transmitted owing to his death, that have been made by that person, and a declaration in the form prescribed by the Minister and containing the information required therein.
1978, c. 37, s. 50.
51. Where property is deemed transmitted owing to death under section 12 or is discovered after the filing of the declaration required by section 50, the persons contemplated in the latter section must, within sixty days of the transfer mentioned in section 12 or of that discovery, file a supplementary declaration with the Minister.
1978, c. 37, s. 51.
52. A declaration duly filed by one of the persons mentioned in section 50 relieves all the others from the necessity of filing a declaration if it contains all the information necessary for ascertaining the amount of duties payable by each beneficiary.
1978, c. 37, s. 52.
53. Every corporation, trust or partnership having its head office or chief place of business in Québec, in wich any person having died outside Québec held any interest, shares, bonds, other securities or a share must, within sixty days of the date when it learns of the death, file with the Minister a declaration containing the name and address of the deceased, the date of death and the description of that interest or those shares, bonds, other securities or share.
1978, c. 37, s. 53.
54. Every trustee must inform the Minister of the gift in trust within sixty days of the date on which he learns of the death of the donor; if the gift was not made by a notarial deed, the information must be accompanied with a true copy of the deed of trust.
1978, c. 37, s. 54.
DIVISION II
PERMITS AND CERTIFICATES
55. No transfer of property transmitted or deemed transmitted owing to the death of a person, except property prescribed by regulation, is valid or gives rise to a valid title with regard to that property until the Minister has delivered a disposal permit.
The Minister shall issue that permit where no amount is payable under any fiscal law by the deceased person or his succession or where he has accepted guarantees he deems sufficient to ensure payment of such an amount.
1978, c. 37, s. 55; 1982, c. 38, s. 1; 1986, c. 15, s. 5.
56. Until the disposal permit mentioned in section 55 has been delivered with regard to any property, no executor, trustee, administrator, curator or beneficiary may consent to the transfer of that property, and,
(a)  if the property consists of shares, bonds or other securities of a corporation, no person may accept or enter, in the books of the corporation, a transfer of those shares or registration of those bonds or other securities;
(b)  if the property consists of money deposited in the personal account of a deceased person or a joint account, no debtor or depositary may remit it or transfer it to another person;
(c)  if the property consists of titles, moneys, securities, documents or articles of any kind belonging to a deceased person, no holder, depositary or debtor, in any capacity, of or for that property may effect the surrender, delivery, payment, exchange or transfer thereof;
(d)  if the property consists of an immoveable belonging to a deceased person at the time of his death or of a debt affecting an immoveable by privilege or hypothec in his favour, no registrar may register the transmission or discharge thereof and the disposal permit must, before registration is made, be deposited in the office of the registrar to be kept therein and, except in the case of cancellation of real rights, noted in the index of immoveables;
(e)  if the property is an amount due by an insurer upon or owing to a death, that insurer cannot make a valid payment of it.
1978, c. 37, s. 56.
57. (Repealed).
1978, c. 37, s. 57; 1982, c. 38, s. 2.
58. (Repealed).
1978, c. 37, s. 58; 1982, c. 38, s. 2.
59. Every person who in any way transfers prescribed property referred to in section 55 or, if such property is a security, registers it in the books of a corporation, must file in duplicate with the Minister, within the first ten days of the month following the transfer or registration, a declaration in the form prescribed by the Minister containing the information required therein.
However, where the person making the transfer or registration is a corporation, trust or partnership referred to in section 53, the declaration provided for in the first paragraph replaces the declaration required under the said section 53 so far as it refers to the same property.
1978, c. 37, s. 59; 1982, c. 38, s. 3.
DIVISION III
INVENTORIES
60. No person may permit the opening or removal of any container, rented by a deceased person or his or her consort from any person ordinarily renting safes, safety deposit boxes or other containers, unless a minute setting forth the opening thereof and containing a complete and detailed enumeration of the contents is drawn up by a representative of the estate of the deceased and a copy certified true by that representative and countersigned by the lessor is transmitted to the Minister.
1978, c. 37, s. 60.
61. The minute contemplated in section 60 may be replaced by an inventory, prepared in conformity with articles 914 and following of the Code of Civil Procedure, of the property found in the container; the notary drawing up the instrument must forthwith transmit to the Minister an authentic copy of it.
1978, c. 37, s. 61.
62. The lessor of a container contemplated in section 60 shall not permit any person to take possession of any property or document found therein, except a document mentioned in section 50, an insurance policy or the titles of ownership of an immoveable, until he has received the written authorization of the Minister or until a disposal permit required under section 55 with regard to that property has been issued.
1978, c. 37, s. 62.
CHAPTER VIII
MISCELLANEOUS PROVISIONS
63. (Repealed).
1978, c. 37, s. 63; 1986, c. 15, s. 4.
64. (Repealed).
1978, c. 37, s. 64; 1986, c. 15, s. 4.
65. Any person who infringes section 56, 60 or 62 is guilty of an offence and is liable, on summary conviction, to a fine of not over $2 000, or, on failure to pay such fine, to imprisonment for not over one month.
1978, c. 37, s. 65.
66. Notwithstanding section 69 of the Act respecting the Ministère du Revenu, the Minister or an officer authorized by him may state whether a will or a declaration has been received or not by the Minster and confirm whether a property is included or not in a declaration.
He may also give information and furnish documents to any officer entrusted with the collection of succession duties for the government of another province or of a foreign country, with regard to an estate subject to succession duties in that province or country, if the government of that province or country grants the same power to the officers of Québec.
1978, c. 37, s. 66.
67. The Government may make regulations
(a)  (paragraphe repealed);
(b)  prescribing what property does not, to be validly transferred, require the issue of a disposal permit by the Minister;
(c)  generally prescribing the measures required for the application of this act.
1978, c. 37, s. 67; 1979, c. 38, s. 36; 1982, c. 38, s. 4; 1986, c. 15, s. 4.
68. A regulation made under this act comes into force on the date of its publication in the Gazette officielle du Québec or on any later date fixed therein; nevertheless, a regulation made for the purposes of section 23 or 38, if it so provides, may apply to any succession opened after 18 April 1978.
1978, c. 37, s. 68.
69. The Minister of Revenue is entrusted with the application of this act.
1978, c. 37, s. 69.
70. Omitted.
1978, c. 37, s. 70.
71. In any act, proclamation, order in council, regulation, contract or document, a reference to the Succession Duties Act or any provision of that act is deemed to be a reference to this act or the equivalent provision of this act.
1978, c. 37, s. 71.
72. The regulations and agreements, accords or understandings made under the Succession Duties Act continue to be in force until repealed, replaced or amended by regulations or, as the case may be, agreements, accords or understandings made under this act.
1978, c. 37, s. 72.
73. The appropriations voted for the application of the Succession Duties Act replaced by this act appropriated to the application of this act.
1978, c. 37, s. 73.
74. This act applies to every succession opened after 18 April 1978, except that the disposal permit contemplated in section 55 may validly be substituted for the certificate contemplated in section 44 of the Succession Duties Act for successions opened before 19 April 1978.
Notwithstanding the first paragraph, section 6 does not apply to the beneficiary of a trust or of a substitution created before 19 April 1978 to whom property is transmitted after 18 April 1978.
1978, c. 37, s. 74; 1980, c. 7, s. 11.
75. Notwithstanding section 43, duties imposed in respect of any succession opened after 18 April 1978 and before 1 July 1978 become payable only on 1 January 1979.
1978, c. 37, s. 75.
76. Notwithstanding section 74, the period provided for in sections 51, 53 and 54 with respect to any succession opened between 18 April 1978 and 22 December 1978 begins to run only from 22 December 1978 in the case where it would have begun to run before that latter date.
1978, c. 37, s. 76.
77. Amendment integrated into c. I-3, ss. 1189.1 - 1189.3.
1978, c. 37, s. 77.
78. This act comes into force on the day of its sanction.
1978, c. 37, s. 78.
79. This Act shall operate notwithstanding the provisions of sections 2 and 7 to 15 of the Constitution Act, 1982 (Schedule B of the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).
1982, c. 21, s. 1.
REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter 37 of the statutes of 1978, in force on 1 June 1979, is repealed effective from the coming into force of chapter D-13.2 of the Revised Statutes.