D-13.2 - Succession Duty Act

Full text
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.
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 when the duties payable with respect to that property have been paid or are subject to guarantees he deems sufficient, or when no duty is exigible.
1978, c. 37, s. 55; 1982, c. 38, s. 1.
55. No transfer of property transmitted or deemed transmitted owing to the death of a person, except property having been subject to a gift intervivos by that person, 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 when the duties payable with respect to that property have been paid or are subject to guarantees he deems sufficient, or when no duty is exigible.
1978, c. 37, s. 55.