D-16 - Succession Duties Act

Section 55 Disposition versions

1977-12-31

55. Subject to the provisions of sections 36 to 38, no transmission of any property belonging to any deceased person at the time of his death shall take place, nor shall any transfer thereof be valid, nor shall any title therein or thereto vest in any person, unless and until the duties exigible under this act have been paid in full and unless a certificate, describing the property, to the effect that such duties have been paid or that none are exigible, has been delivered by the Minister of Revenue.

This section shall apply to all dispositions assimilated to transmissions owing to death by virtue of sections 25 to 32 and to the property which is the subject matter thereof.

R. S. 1964, c. 70, s. 44; 1972, c. 29, s. 25.