D-16 - Succession Duties Act

Section 64 Disposition versions

1977-12-31

64. The possessor of an immoveable property which has formed part of a succession and has been the subject of a deed of transfer made and passed since the 8th of February, 1918, notwithstanding that the duties imposed under the law relating to duties on successions, if any were exigible, were not paid, may, if it is established to the satisfaction of the Minister of Revenue that his title to such immoveable property would otherwise be valid and that he cannot obtain from one of the persons mentioned in section 40 the declaration thereby required, himself make a similar declaration. The Minister, upon receipt of such declaration from the possessor, shall determine the amount of the duties exigible, if any, and issue the certificate contemplated in section 55, upon payment of the duties and interest exigible, if any there be.

R. S. 1964, c. 70, s. 54; 1972, c. 29, s. 32.