D-13.2 - Succession Duty Act

Full text
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.