A-6.002 - Tax Administration Act

Section 14.1 Disposition versions

1990-04-11

14.1. (Repealed).

1986, c. 15, s. 212; 1987, c. 67, s. 203; 1990, c. 7, s. 222.

1987-12-01

14.1. Every testamentary executor or every person who winds-up, administers or controls the succession of a person shall, within six months after the person’s death, make a report certifying the opening of any container leased by the deceased from any person ordinarily engaged in the leasing of safes, safe-deposit boxes or other containers and listing in detail the contents of the container.

The report contemplated in the first paragraph must be made in the presence of the lessor or his representative, certified by the person who makes it and countersigned by the lessor or, where such is the case, his representative present at the time of the making of the report; the report may be replaced by an inventory prepared in conformity with articles 914 and following of the Code of Civil Procedure (chapter C-25).

A copy of the report showing that the formalities have been carried out or, where such is the case, an authentic copy of the inventory shall be kept by the lessor and, subject to section 14.3, a copy shall be sent to the Minister with the notice provided for in section 14 by the person who made the report.

1986, c. 15, s. 212; 1987, c. 67, s. 203.

1986-05-27

14.1. Every testamentary executor or every person who winds-up, administers or controls the succession of a person shall, within six months after the person’s death, make a report certifying the opening of any container leased by the deceased or by his spouse from any person ordinarily engaged in the leasing of safes, safe-deposit boxes or other containers and listing in detail the contents of the container.

The report contemplated in the first paragraph must be made in the presence of the lessor or his representative, certified by the person who makes it and countersigned by the lessor or, where such is the case, his representative present at the time of the making of the report; the report may be replaced by an inventory prepared in conformity with articles 914 and following of the Code of Civil Procedure (chapter C-25).

A copy of the report showing that the formalities have been carried out or, where such is the case, an authentic copy of the inventory shall be kept by the lessor and, subject to section 14.3, a copy shall be sent without delay to the Minister by the person who made the report.

1986, c. 15, s. 212.