D-13.2 - Succession Duty Act

Full text
43.3. (Repealed).
1982, c. 56, s. 1; 1986, c. 15, s. 4.
43.3. On receiving the opinion of the Commission des biens culturels du Québec, the Minister shall accept or refuse the offer of giving in payment and forward to the beneficiary a notice informing him of his decision.
If the Minister accepts the offer, the beneficiary may deduct from the duties which he is bound to pay, the amount of duties or the market value of the cultural property as established by the Minister for the purposes of computation of the duties, whichever is less.
If the Minister refuses the offer, the beneficiary shall pay the duties within the period prescribed in section 43 or within two months of the mailing of the notice of the Minister.
1982, c. 56, s. 1.