D-16 - Succession Duties Act

Section 9 Disposition versions

1977-12-31

9. (1)  On property transmitted in the direct line, ascending or descending, between consorts, between father- or mother-in-law and son- or daughter-in-law, between stepfather or stepmother and stepson or stepdaughter, and on transmissions between the same persons, the rates of duty shall be as follows:

In estates the aggregate value of which:

(a)  Does not exceed one hundred and fifty thousand dollars, no duty shall be exigible;

(b)  Exceeds one hundred and fifty thousand dollars, five per centum, plus 1/100 of one per centum for each full one thousand dollars transmitted, in such a way that the rate so obtained shall not exceed fifteen per centum.

With, moreover, in estates the aggregate value of which exceeds one hundred and fifty thousand dollars, additional duties, at the following rates:

Where the aggregate value of the property passing to one and the same person:

(a) Does not exceed fifty thousand dollars, one per centum;

(b) Exceeds fifty thousand dollars and does not exceed three hundred thousand dollars, one per centum, plus 1/100 of one per centum for each full one thousand dollars transmitted;

(c) Exceeds three hundred thousand dollars, three per centum, plus 1/200 of one per centum for each full one thousand dollars transmitted, in such way that the rate so obtained shall not exceed ten per centum.

(2)  On property transmitted, owing to death, to the brother or sister, or descendant of a brother or sister of the deceased, or to the brother or sister, or son or daughter of a brother or sister, of the father or mother of the deceased, and on transmissions to the same persons, the rates of duty shall be as follows:

In estates the aggregate value of which:

(a) Does not exceed ten thousand dollars, no duty shall be exigible;

(b) Exceeds ten thousand dollars and does not exceed sixty thousand dollars, four per centum, plus 1/10 of one per centum for each full one thousand dollars transmitted;

(c) Exceeds sixty thousand dollars, ten per centum, plus 1/100 of one per centum for each full one thousand dollars transmitted, in such way that the rate so obtained shall not exceed twenty per centum.

With, moreover, in estates the aggregate value of which exceeds ten thousand dollars, additional duties at the following rates:

Where the aggregate value of the property transmitted to one and the same person:

(a) Does not exceed one hundred thousand dollars, one per centum, plus 1/25 of one per centum for each full one thousand dollars transmitted;

(b) Exceeds one hundred thousand dollars, five per centum, plus 1/300 of one per centum for each full one thousand dollars transmitted, in such way that the rate so obtained shall not exceed ten per centum.

(3)  On property transmitted, owing to death, to any person in any degree of collateral consanguinity with the deceased other than those mentioned in the last preceding subsection, or to any stranger in blood to the deceased, and on transmissions to the same persons, the rates of duty shall be as follows:

In estates the aggregate value of which:

(a)  Does not exceed ten thousand dollars, no duty shall be exigible;

(b)  Exceeds ten thousand dollars and does not exceed one hundred thousand dollars, ten per centum, plus 1/10 of one per centum for each full thousand dollars transmitted;

(c)  Exceeds one hundred thousand dollars, twenty per centum, plus 1/100 of one per centum for each full thousand dollars transmitted, so that the rate so obtained shall not exceed thirty per centum.

With, moreover, in estates the aggregate value of which exceeds ten thousand dollars, additional duties at the following rates:

Where the aggregate value of the property transmitted to one and the same person:

(a) Does not exceed one hundred thousand dollars, two per centum;

(b) Exceeds one hundred thousand dollars, two per centum, plus 1/400 of one per centum for each full one thousand dollars transmitted, in such way that the rate so obtained shall not exceed five per centum.

R. S. 1964, c. 70, s. 9; 1969, c. 31, s. 1; 1972, c. 29, s. 1, s. 35.