D-16 - Succession Duties Act

Section 50 Disposition versions

1977-12-31

50. (1)  Every beneficiary, executor, trustee or administrator shall, within thirty days after the date of mailing of a notice of assessment, pay to the Minister of Revenue the duties, including the interest and penalties exigible from him and still unpaid, whether or not an objection or appeal in respect of the assessment is pending.

(2)  Where, in the opinion of the Minister, a beneficiary, executor, trustee or administrator attempts to evade payment of the duties, the Minister may order that all the duties, including interest and penalties, be paid immmediately upon assessment.

1972, c. 29, s. 21.