D-13.2 - Succession Duty Act

Full text
63. (Repealed).
1978, c. 37, s. 63; 1986, c. 15, s. 4.
63. A beneficiary who claims a deduction under sections 37 and 39 must remit to the Minister as surety the stock certificates or the shares or grant him a privilege on the immoveables used in the farming business; the Minister must remit these documents or grant the cancellation of the privilege when the beneficiary remits to him, in accordance with the said sections, the amount so deducted or when the period contemplated therein has ended and no duty is exigible from the beneficiary.
Notwithstanding the first paragraph, the Minister, if he considers it advisable in a particular case, may accept any other real or personal surety from the beneficiary or any other person.
1978, c. 37, s. 63.