87.(1) When it is shown, to the satisfaction of the Minister of Revenue, that in a province of Canada other than Québec or in any foreign country, any succession duty whatever is levied on account of any property that is also subject to succession duty according to the law of Québec, he may then make, for the duty so paid, an allowance from the duties payable in Québec with respect to the same property.
Such allowance, however, may be made only if the Gouvernement has extended the provisions of this section to such province of Canada or such foreign country, after an understanding has been arrived at that similar treatment will be accorded by such province of Canada or such foreign country to Québec.
The Gouvernement may also amend or revoke any order-in-council made under the provisions of this section.
(2) For the purposes of carrying out the provisions of this section, the Gouvernement may decree that the law which shall govern, in Québec, the situs of property shall be that in force in the province of Canada or the country which the order-in-council shall indicate.