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D-16 - Succession Duties Act

Section 51
Disposition versions

Full text
51. Interest at the rate fixed under section 28 of the Act respecting the Ministère du revenu (chapter M-31) is due on all amounts payable to the Crown under this act, beginning six months after the date of the death.
In the case of the death of a person on active service in Her Majesty’s armed forces or in the Merchant Marine of Canada, the said delay of six months shall begin to run only from the date of the official return that such person is dead or presumed dead.
R. S. 1964, c. 70, s. 40; 1971, c. 32, s. 1; 1972, c. 29, s. 22.
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