D-16 - Succession Duties Act

Section 11 Disposition versions

1977-12-31

11. (1)  No duty shall be exigible on the value of the property transmitted, in whole or in part, to the persons mentioned in subsection 1 of section 9 when the aggregate value of the estate does not exceed one hundred and fifty thousand dollars.

(2)  No duty shall be exigible on the value of the property transmitted, in whole or in part, to the persons mentioned in subsections 2 and 3 of section 9, when the aggregate value of the estate does not exceed ten thousand dollars.

(3)  Where the aggregate value of the estate exceeds one hundred and fifty thousand dollars and the property thereof is transmitted in whole to the persons mentioned in subsection 1 of section 9, the amount of the duties exigible shall not be greater than the amount by which the aggregate value of the estate exceeds the sum of one hundred and fifty thousand dollars.

(4)  Where the aggregate value of the estate exceeds ten thousand dollars and the property thereof is transmitted in whole to the persons mentioned in subsection 2 of section 9, or to persons mentioned in subsection 3 of such section, the amount of the duties exigible shall not be greater than the amount by which the aggregate value of the estate exceeds the sum of ten thousand dollars.

(5)  Where the aggregate value of the estate exceeds one hundred and fifty thousand dollars but does not exceed one hundred sixty-five thousand three hundred and eighty dollars, and the property thereof is transmitted in part to the persons mentioned in subsection 1 of section 9, the amount of the duties exigible from such persons shall be the lesser of

(a)  the amount obtained by applying the rates established in subsection 1 of section 9, and

(b)  the amount obtained by multiplying that by which the aggregate value of the estate exceeds the sum of one hundred and fifty thousand dollars, by the proportion which the value of the property transmitted to such persons bears to the aggregate value of the estate.

(6)  Where the aggregate value of the estate exceeds ten thousand dollars but does not exceed ten thousand five hundred and seventy dollars, and the property thereof is transmitted in part to the persons mentioned in subsection 2 of section 9, the amount of the duties exigible from such persons shall be the lesser of

(a)  the amount obtained by applying the rates established in subsection 2 of section 9, and

(b)  the amount obtained by multiplying that by which the aggregate value of the estate exceeds the sum of ten thousand dollars, by the proportion which the value of the property transmitted to such persons bears to the aggregate value of the estate.

(7)  Where the aggregate value of the estate exceeds ten thousand dollars but does not exceed eleven thousand four hundred and ninety-five dollars, and the property thereof is transmitted in part to the persons mentioned in subsection 3 of section 9, the amount of the duties exigible from such persons shall be the lesser of

(a)  the amount obtained by applying the rates established in subsection 3 of section 9, and

(b)  the amount obtained by multiplying that by which the aggregate value of the estate exceeds the sum of ten thousand dollars, by the proportion which the value of the property transmitted to such persons bears to the aggregate value of the estate.

(8)  Where one part of the property transmitted is situate within Québec and the other part is situate outside Québec, the provisions of subsections 1 to 7 shall apply to each of such parts in that proportion which the value of the property included there bears to the value of all the property thus transmitted.

R. S. 1964, c. 70, s. 11; 1966-67, c. 33, s. 1; 1969, c. 31, s. 2; 1972, c. 29, s. 3, s. 36.