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D-16 - Succession Duties Act

Section 54
Disposition versions

Full text
54. Every right to the reimbursement of succession duties paid to the Province and every suit to claim back such duties are prescribed by four years from the date of payment of the duties or the date of issue of the assessment, whichever is later.
Section 1052 of the Taxation Act (chapter I-3) applies mutatis mutandis to a reimbursement of overpayment made as duties imposed under this act.
R. S. 1964, c. 70, s. 43; 1971, c. 32, s. 2; 1972, c. 29, s. 24.
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