D-16 - Succession Duties Act

Section 58 Disposition versions

1977-12-31

58. (1)  No safe, compartment of a safe or vault or safety deposit box held on rental from any person or in any association, bank, company, firm or partnership habitually renting safes or safety deposit boxes may be opened or removed by any person whomsoever, after the death of any lessee or of his or her consort, unless a minute in triplicate, setting forth the opening of the said safe, compartment of a safe or safety deposit box and containing a complete detailed enumeration of all titles, documents, sums or articles contained therein, be drawn up by the testamentary executor, the administrator or other representative of the heirs, and unless a copy certified to be exact, signed by one of the above-named representatives of the estate concerned and countersigned by the lessor of the said safe, compartment of a safe or safety deposit box, be transmitted to the Minister of Revenue.

Until they have received the authorization in writing from the Minister or the certificate contemplated in section 55, such persons shall not permit the consort, heir, legatee, administrator, executor or fiduciary of the deceased or of his or her consort, or their representatives, to take possession of the money or securities contained in such safe, safety deposit box or compartment of a safe or vault.

(2)  The minute contemplated in the preceding subsection may be replaced by an inventory, prepared in conformity with articles 914 and following of the Code of Civil Procedure, of the titles, documents, monies, securities or articles whatsoever found in the said safe, compartment of a safe or safety deposit box. The notary drawing up the instrument shall forthwith transmit to the Minister an authentic copy of the said inventory.

R. S. 1964, c. 70, s. 47; 1972, c. 29, s. 28.