D-13.2 - Succession Duty Act

Section 43 Disposition versions

1986-05-27

43. (Repealed).

1978, c. 37, s. 43; 1986, c. 15, s. 4.

1978-12-22

43. The duties levied under this act are payable not later than six months after the date of death; however, in the case of the death of a person in service in the armed forces or in the Merchant Marine of Canada or in the commercial aviation of Canada, the period of six months begins to run only from the date of the official return that such person is dead or presumed dead; in the case of a declaratory judgment of death, the said delay begins to run only from the date of that judgment.

Where the beneficiary is a substitute or a beneficiary of the capital contemplated in section 6, the duties are payable not later than six months after the date of opening of his right.

1978, c. 37, s. 43.