D-16 - Succession Duties Act

Section 61 Disposition versions

1977-12-31

61. Whenever the Minister of Revenue deems it necessary, he may appoint one or more commissioners to hold an inquiry regarding any property forming part of a succession or of a disposition assimilated to a transmission owing to death, as to whether such property has been irregularly omitted from the declaration, or the declaration has not given the value, or the value given is not the real value, or regarding any other matter arising from the administration of this act.

The commissioner or commissioners appointed under this section shall be bound to make a report to the Minister of Revenue of the result of their inquiry, and they shall have the powers mentioned in sections 3, 6, 7, 9, 10, 11 and 14 of the Act respecting public inquiry commissions (chapter C-37) and shall be subject to the obligations imposed by those sections.

R. S. 1964, c. 70, s. 51.