D-13.2 - Succession Duty Act

Full text
43.1. (Repealed).
1982, c. 56, s. 1; 1986, c. 15, s. 4.
43.1. Where cultural property within the meaning of the Cultural Property Act (chapter B-4) is among the moveable property transmitted owing to death and is of an exceptional nature, the beneficiary may make an offer to the Minister to give the property to the Crown or an establishment prescribed by regulation in payment of all or part of the duties he is bound to pay.
He shall make such offer within the period provided by section 43 and in the manner determined by the Minister.
If there are several beneficiaries, the offer must be made jointly.
1982, c. 56, s. 1.