D-16 - Succession Duties Act

Remplacée le 22 décembre 1978

Ce document a valeur officielle.

chapter D-16

Succession Duties Act

Chapter D-16 is replaced by the Succession Duty Act (chapter D-13.2). (1978, c. 37, s. 70).

1978, c. 37, s. 70.

1. Saving any special provision to the contrary, the Minister of Revenue shall have charge of the carrying out of this act.

R. S. 1964, c. 70, s. 1.

DIVISION I DUTIES ON PROPERTY IN QUÉBEC

2. All property, moveable or immoveable, the ownership, usufruct or enjoyment whereof is transmitted owing to death, shall be liable to duties calculated upon the aggregate value of the property transmitted, at the rates fixed in section 9.

R. S. 1964, c. 70, s. 2.

3. The value of that part of the estate situated outside Québec shall be included for the purpose of fixing the rates of duty imposed under this division.

R. S. 1964, c. 70, s. 3.

4. The word “property” within the meaning of this division includes all property, moveable or immoveable, situate within Québec, and all debts which were owing to the deceased at the time of his death, or are payable by reason of his death, and which are either payable in Québec or are due by a debtor domiciled therein; the whole whether the deceased at the time of his death had his domicile within or without Québec, or whether the transmission takes place within or without Québec.

The deceased’s interest in an insurance contract on the life of another person shall be property within the meaning of this act.

However, the sum of money due by an insurer by reason of the death of an insured whose domicile is not in Québec at the time of his death shall not be deemed to be property situate within Québec, although it shall be included in the aggregate value for the purpose of determining the rates of duties.

R. S. 1964, c. 70, s. 4.

5. In case the property transmitted forms only part of an estate the other part of which is situated without Québec, the debts and charges existing at the time of the death and allowed shall be deducted from the value of the property in Québec, only in the proportion which such property bears to the value of the whole estate.

In the case contemplated by this section, each legacy payable out of the mass of the estate shall be apportioned upon the said mass in the same proportion as the debts and charges are deducted therefrom.

R. S. 1964, c. 70, s. 5.

DIVISION II DUTIES ON THE TRANSMISSION OF MOVEABLE PROPERTY SITUATE OUTSIDE OF QUÉBEC

6. Every transmission within Québec, owing to the death of a person domiciled therein, of moveable property situate outside Québec at the time of such death, shall be liable to duties calculated upon the aggregate value of the property transmitted, at the rates fixed in section 9.

R. S. 1964, c. 70, s. 6.

7. All debts owing to the deceased at the time of his death, or which are payable by reason of his death, and which at the time of such death were payable outside Québec, are included in the moveable property taxable in virtue of this division.

The value of the moveable and immoveable property situated in Québec shall be included for the purpose of fixing the rates of duty imposed under this division.

R. S. 1964, c. 70, s. 7.

8. In case the property transmitted forms only part of an estate the other part of which is situated in Québec, the debts and charges existing at the time of the death and allowed shall be deducted from the value of the property situated outside Québec only in the proportion which such property bears to the value of the whole estate.

In the case contemplated by this section, each legacy payable out of the mass of the estate shall be apportioned upon the said mass in the same proportion as the debts and charges are deducted therefrom.

R. S. 1964, c. 70, s. 8.

DIVISION III RATES OF DUTIES

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.

10. An amount equal to eighty per cent of the duties on any estate opened after 31 December 1976 may be deducted from such duties exigible under section 9.

1973, c. 17, s. 166; 1974, c. 21, s. 1; 1975, c. 25, s. 1; 1976, c. 19, s. 1.

DIVISION IV EXEMPTIONS

11. (1)  No duty shall be exigible on the value of the property transmitted, in whole or in part, to the persons mentioned in subsection 1 of section 9 when the aggregate value of the estate does not exceed one hundred and fifty thousand dollars.

(2)  No duty shall be exigible on the value of the property transmitted, in whole or in part, to the persons mentioned in subsections 2 and 3 of section 9, when the aggregate value of the estate does not exceed ten thousand dollars.

(3)  Where the aggregate value of the estate exceeds one hundred and fifty thousand dollars and the property thereof is transmitted in whole to the persons mentioned in subsection 1 of section 9, the amount of the duties exigible shall not be greater than the amount by which the aggregate value of the estate exceeds the sum of one hundred and fifty thousand dollars.

(4)  Where the aggregate value of the estate exceeds ten thousand dollars and the property thereof is transmitted in whole to the persons mentioned in subsection 2 of section 9, or to persons mentioned in subsection 3 of such section, the amount of the duties exigible shall not be greater than the amount by which the aggregate value of the estate exceeds the sum of ten thousand dollars.

(5)  Where the aggregate value of the estate exceeds one hundred and fifty thousand dollars but does not exceed one hundred sixty-five thousand three hundred and eighty dollars, and the property thereof is transmitted in part to the persons mentioned in subsection 1 of section 9, the amount of the duties exigible from such persons shall be the lesser of

(a)  the amount obtained by applying the rates established in subsection 1 of section 9, and

(b)  the amount obtained by multiplying that by which the aggregate value of the estate exceeds the sum of one hundred and fifty thousand dollars, by the proportion which the value of the property transmitted to such persons bears to the aggregate value of the estate.

(6)  Where the aggregate value of the estate exceeds ten thousand dollars but does not exceed ten thousand five hundred and seventy dollars, and the property thereof is transmitted in part to the persons mentioned in subsection 2 of section 9, the amount of the duties exigible from such persons shall be the lesser of

(a)  the amount obtained by applying the rates established in subsection 2 of section 9, and

(b)  the amount obtained by multiplying that by which the aggregate value of the estate exceeds the sum of ten thousand dollars, by the proportion which the value of the property transmitted to such persons bears to the aggregate value of the estate.

(7)  Where the aggregate value of the estate exceeds ten thousand dollars but does not exceed eleven thousand four hundred and ninety-five dollars, and the property thereof is transmitted in part to the persons mentioned in subsection 3 of section 9, the amount of the duties exigible from such persons shall be the lesser of

(a)  the amount obtained by applying the rates established in subsection 3 of section 9, and

(b)  the amount obtained by multiplying that by which the aggregate value of the estate exceeds the sum of ten thousand dollars, by the proportion which the value of the property transmitted to such persons bears to the aggregate value of the estate.

(8)  Where one part of the property transmitted is situate within Québec and the other part is situate outside Québec, the provisions of subsections 1 to 7 shall apply to each of such parts in that proportion which the value of the property included there bears to the value of all the property thus transmitted.

R. S. 1964, c. 70, s. 11; 1966-67, c. 33, s. 1; 1969, c. 31, s. 2; 1972, c. 29, s. 3, s. 36.

12. When the aggregate value of the property transmitted to a stranger in blood to the deceased, who has been in the employ of the deceased for at least five years, does not exceed one thousand dollars, no duty shall be exigible on such property or on the transmission thereof.

R. S. 1964, c. 70, s. 12.

13. Subject to the provisions of section 59, no duties shall be exigible on legacies, gifts and subscriptions for religious, charitable or educational purposes.

Such exemption shall be apportioned in accordance with the provisions of section 8.

The proceeds of an insurance policy on the life of the deceased person, payable to a charitable or educational institution, church, “fabrique” or parish, cemetery association or company shall also be exempt from the duties imposed by this act.

R. S. 1964, c. 70, s. 13.

14. No duties shall be exigible on moveable property and hypothecary claims transmitted to a person domiciled outside Canada by a person who, at the time of his death, was not domiciled there.

1972, c. 29, s. 4.

DIVISION V FIXING OF VALUE

15. “Aggregate value” shall mean the real value of the property at the time of the death, after deducting therefrom the debts and charges then existing and allowed.

R. S. 1964, c. 70, s. 14.

16. No allowance shall be made:

(a)  For any debt in respect whereof there is a right to reimbursement from any other person or estate, to the extent that such right may be exercised;

(b)  For any debt or any part thereof which, considering its nature or the circumstances under which it is created or claimed, is deemed by the Minister of Revenue to be fraudulent or excessive;

(c)  For an obligation assumed in a marriage contract and which has not been completely fulfilled by the person obligated at least five years before his death.

R. S. 1964, c. 70, s. 15; 1972, c. 29, s. 5.

17. In the case of corporeal moveable effects usually traded in, market value shall be deemed equivalent to real value.

R. S. 1964, c. 70, s. 16.

18. In the case of publicly listed securities, the value so listed shall be deemed equivalent to the real value, unless the contrary be proved.

R. S. 1964, c. 70, s. 17.

19. In the case of unlisted, but freely traded in securities, such as debentures, bonds or shares, or an interest in any enterprise or partnership, public or private, general or particular, civil, commercial, industrial or financial, the average price on the day of the death, or the nearest date prior thereto, shall be presumed to be the real value thereof.

If said securities are not freely traded in, the Minister of Revenue shall determine the real value thereof as at the date of death, having regard to sections 17 and 18 and to the pertinent factors which might have a bearing on the said value.

He may request from the heirs, legatees, donees, testamentary executors, trustees or administrators, or from the company, corporation, partnership or enterprise itself, or from its officers, the financial statements, balance sheets, profit and loss statements and operating accounts of the said company, corporation, partnership or enterprise, as are required for the purpose of valuing the securities held by the deceased and all other documents and information which he shall deem necessary.

He may, furthermore, examine the books of the company, corporation, partnership or enterprise and have the real value of its assets ascertained by one or more experts.

For the purposes of this section, the Minister may reduce or disallow any claim for salary, wages, fees or other remuneration, made by members of the family of the deceased or his heirs, legatees, donees or other beneficiaries, against any company, corporation, partnership or enterprise in which the deceased was in any way interested to an extent of over fifty per cent, either alone or together with the members of his family, his heirs, legatees, donees or other beneficiaries.

The refusal to permit the examination of the books of the company, corporation, partnership or enterprise, or to supply the financial statements, balance sheets, profit and loss statements and operating accounts and the other documents and information as prescribed in this section shall render the offender liable to the penalty enacted in section 66.

R. S. 1964, c. 70, s. 18; 1972, c. 29, s. 6.

20. Life rents or other rents and endowments shall be capitalized and valued at the amount required, on the date of the death, in accordance with an annuity table established by the Gouvernement, to secure a rent or endowment of a like sum.

R. S. 1964, c. 70, s. 19; 1972, c. 29, s. 7.

21. (1)  The value of an annuity or of the benefits derived from an annuity which has been granted to an officer or employee under the terms of a pension fund which complies with the regulations made for such purpose by the Gouvernement, when such annuity lor such benefits are transmitted by such officer or employee to the persons contemplated in subsection 1 of section 9, shall be excluded from the aggregate value of the estate of such officer or employee up to that part of the value of such annuity or of such benefits which corresponds to the contributions paid by the officer or employee and by his employer and which are deductible from income under the Taxation Act (chapter I-3).

(2)  The value of an annuity or of the benefits derived from an annuity which has been granted to a person under the terms of a retirement savings plan which complies with the regulations made for such purpose by the Gouvernement, when such annuity or such benefits are transmitted by such person to the persons contemplated in subsection 1 of section 9, shall be excluded from the aggregate value of the estate of such person up to the value of that part of such annuity or of such benefits which corresponds to the contributions paid by such person and which are deductible from his income under the Taxation Act.

(3)  The amount of the repayment of the contributions paid by an officer or employee and by his employer to a pension fund contemplated in subsection 1 shall be excluded from the aggregate value of the estate of such officer or employee when such amount is transmitted to the persons contemplated in subsection 1 of section 9 up to the amount of the contributions paid by such officer or employee and by his employer and which are deductible from income under the Taxation Act.

(4)  The amount of the repayment of the contributions paid by a person into a retirement savings fund contemplated in subsection 2 shall be excluded from the aggregate value of the estate of such person when such repayment is transmitted to the persons contemplated in subsection 1 of section 9 up to the amount of the contributions paid by such person and which are deductible from income under the Taxation Act.

(5)  For the purposes of this section, the word “officer” means any person holding office within the meaning of the Taxation Act.

1969, c. 31, s. 3; 1972, c. 29, s. 8.

22. Where a person to whom property has been transmitted owing to death dies within twelve months following such transmission, the real value of the property so transmitted and of the property acquired in replacement shall be reduced by 50% at the time of valuation of the property transmitted by that person, provided that the property transmitted to him upon the first death was taxed in accordance with this act.

1972, c. 29, s. 9.

23. For all claims receivable and rights not contemplated in the preceding sections of this division, whether any instrument exists for same or not, the real value shall be the amount of the principal and the interest owing on the day of the death.

R. S. 1964, c. 70, s. 20; 1972, c. 29, s. 10.

DIVISION VI DISPOSITIONS OF PROPERTY ASSIMILATED TO A TRANSMISSION OWING TO DEATH

24. In this Division, the word “gift” means a gift within the meaning of Part VIII of the Taxation Act (chapter I-3).

Notwithstanding any other provision of this act, the value of any property which is a gift made by the deceased before his death and that is deemed to have been transmitted owing to death, is deemed to be the aggregate value, at the time of death, of the property that is the object of the gift and of the amount of tax paid by the deceased or payable at his death and levied under Part IV of the Income Tax Act (Statutes of Canada) as it was before being amended by chapter 63 of the statutes of 1970/1971, or Part VIII of the Taxation Act (chapter I-3) or any act of another Canadian province that imposes a gift tax.

1972, c. 29, s. 11.

25. For the purposes of this act, the ownership, usufruct or enjoyment of any property shall be deemed to be transmitted owing to death whenever the deceased has disposed thereof under a general right of disposition or power of appointment conferred upon him.

R. S. 1964, c. 70, s. 21.

26. For the purposes of this act, the ownership, usufruct or enjoyment of any property shall be deemed to be transmitted owing to death:

(1)  Whenever the deceased has disposed thereof by gratuitous title in any manner whatsoever and the said disposition has taken effect within the five years prior to the death of the person by whom it was made; when the subject matter of such disposition is a sum of money, the disposition, for the purposes of this act, is deemed to take effect only on the date on which the said sum is really paid;

(2)  Whenever the disposition of such property by gratuitous title in any manner whatsoever has taken effect more than five years prior to the death of the person by whom it was made and the said person has not actually and absolutely divested himself of his ownership in the entirety of the said property, of his right to collect and receive the fruits thereof, or has had the use, custody or administration of the said property or has continued to receive the fruits thereof, or has received from the donees or other persons any compensation whatsoever in lieu of the entirety or of part of the said fruits, or has stipulated that the said property could not be alienated by onerous or gratuitous title, pledged or hypothecated, or that the proceeds thereof could not be invested or appropriated without his consent or that of a person by him designated; or whenever the pledge, alienation or hypothecation of such property, or the investment of the proceeds thereof, took place with the disposer’s consent, directly or indirectly; or whenever the disposer has reserved to himself the right to revoke the disposition in whole or in part, or has stipulated any charge or payment in his favour or in favour of another, alone or jointly with himself, or has stipulated that such property shall return to him or his estate, heirs, donees or legatees, or has reserved to himself the right to appoint other beneficiaries or depositaries of the said property or has actually made such appointment.

This section shall not apply

(a)  to one or more gifts intervivos, in favour of the same donee, the aggregate value of which in the same calendar year does not exceed two thousand dollars;

(b)  to one or more gifts intervivos of agricultural property in Québec by a farmer to another farmer, except his child, or to the consort of the latter farmer, when the value of the property so given does not exceed ten thousand dollars in all. If such value exceeds ten thousand dollars, the excess only shall be deemed to be transmitted owing to death;

(c)  to a gift intervivos, to a child of the donor, made once in his lifetime, of land or other agricultural property that such child receives alone or jointly to be used in farming operations carried on by that child, where the value of the property so given does not exceed in all seventy-five thousand dollars. If that value exceeds seventy-five thousand dollars, the excess only is deemed to be transmitted owing to death.

The validity of a gift or disposition contemplated by the provisions of paragraphs 1 and 2 of this section and of subsequent transmissions or transfers of property subject thereto shall not be affected by the non-payment of the duties imposed by this act.

R. S. 1964, c. 70, s. 22; 1972, c. 29, s. 12; 1973, c. 17, s. 167.

27. (1)  Where part of the property transmitted owing to death is a gift on which gift tax is levied under Part IV of the Income Tax Act (Statutes of Canada) as it was before being amended by chapter 63 of the statutes of 1970/1971, or Part VIII of the Taxation Act (chapter I-3) or any act of another Canadian province that imposes a gift tax, the amount of the duties exigible under this act shall be reduced by the amount of the gift tax paid or payable.

(2)  Where part of the property transmitted owing to death to a person is a gift on which gift tax is levied under Part VIII of the Taxation Act and the gift tax paid exceeds the amount of the duties exigible under this act, the Minister of Revenue shall reimburse that person for an amount equal to the difference between such duties and the amount of the gift tax paid.

1972, c. 29, s. 13.

28. (1)  Whenever a disposition of property takes the form of an onerous contract but in fact entails a gratuity, such gratuity shall be deemed, for the purposes of this act, to constitute, to the extent of the value thereof, a disposition of property by gratuitous title.

(2)  Whenever a person domiciled in Québec at the time of his death, which occurred after the 1st of January 1950, has assigned or transferred to a partnership, company or corporation any property in consideration of or in exchange for capital shares, bonds, debentures, notes or other securities of such partnership, company or corporation, or for revenues, emoluments, benefits, payments or other advantages, and such assignment or transfer was made otherwise than in the ordinary course of business and has resulted in the avoidance or decrease of the duties which would otherwise have been payable under this act, had such transfer or assignment not been made and such property had formed part of his estate, at the time of his death, the ownership, enjoyment or usufruct of such property shall be deemed, for the purposes of this act, to have been transmitted owing to the death of the assignor or transferor and shall be included in this estate. Every person benefiting therefrom, directly or indirectly, whether in consequence of the said assignment or transfer or of contemporaneous or subsequent deeds or instruments executed by the deceased, shall pay, in proportion to the benefit derived by him, the same duties in respect of the property deemed to have been transmitted owing to the death, as would have been payable, had the ownership, enjoyment or usufruct of the property assigned or transferred been transmitted to him owing to the death of the assignor or transferor.

The real value of the said property, as at the date of the death, shall be determined by the Minister of Revenue, who shall, however, deduct therefrom, for succession duty purposes, the real value, as at the same date, of the property received in exchange.

R. S. 1964, c. 70, s. 23; 1972, c. 29, s. 14.

29. (1)  For the purposes of this act, the ownership, usufruct or enjoyment of the capitalized value of any life rents or other rents and endowments, constituted, purchased or paid for by the deceased less than five years prior to his death, shall be deemed to be transmitted owing to death if the said rents or endowments have been stipulated payable to a third person alone or jointly with the deceased, or to the deceased with the right of reversion to a third person.

This subsection shall not apply when the amount handed over or paid by the deceased for the constitution or purchase of the said rents or endowments during the period contemplated above does not exceed one thousand dollars in all.

When the deceased has constituted or purchased such rents and endowments jointly with another person, the value deemed to be transmitted owing to death shall consist of the proportion constituted, purchased or paid for by the deceased in relation to the whole.

(2)  For the purposes of this act, a disposition which consists of leaving to one or more survivors of several joint proprietors a property, held in common or joint ownership before the death, is assimilated to a gift in contemplation of death and the share of the deceased shall be deemed to be transmitted owing to his death.

(3)  For the purposes of this act, the following shall form part of the estate of the deceased and be deemed as transmitted owing to his death: all property which was not in the estate at the time of the death, but which enters it by a subsequent transfer made by its owner to the donee, legatee, executor or trustee of the deceased, to be dealt with according to the wishes of the deceased, if the said transfer has been made gratuitously or in consideration of benefits granted by the deceased.

R. S. 1964, c. 70, s. 24.

30. Whenever the deceased was common as to property and the dispositions contemplated by sections 25, 26, subsection 1 of section 29, and section 32 were made by his consort, the said deceased’s share in the assets given, conveyed or transferred is subject to the application of this act.

R. S. 1964, c. 70, s. 25.

31. (1)  Notwithstanding any provision inconsistent herewith, the proceeds of insurance policies, including those issued or appropriated pursuant to the Act respecting insurance (chapter A-32), due by an insurer by reason or on account of the death of the person on whose life the insurance was effected, shall be deemed to be property whereof the ownership, usufruct or enjoyment is transmitted owing to such death and shall be subject to payment of the duties provided for by section 9, according to the degree of relationship which existed between the beneficiary and the person on whose life the insurance was effected, even when the latter did not himself take out the insurance or pay the premiums thereon.

However, the proportion of the sums payable by an insurer, corresponding to the premiums paid by the beneficiary thereof personally and actually borne by him, as compared to the total amount of premiums, and the portion of the said sums which the beneficiary or assignee thereof has otherwise acquired for full valuable consideration shall not be subject to the duties imposed by this act nor included in the aggregate value.

(2)  Whenever, after the insured’s death, the beneficiary of an insurance shall relinquish, assign or transfer gratuitously the entirety or part of his rights to another person, the latter shall be considered protanto as the direct beneficiary thereof and shall be liable for the payment of the duties imposed by the present act.

(3)  Whenever the deceased was common as to property and no beneficiary of the insurance policy was designated, one-half only of the proceeds of such policy shall be included in the estate.

(4)  The debts and charges existing at the time of the death shall be deducted from the proceeds of policies payable to named beneficiaries in the following manner only:

(a)  As regards policies governed by the Act respecting insurance, upon production of satisfactory proof that the beneficiary has really paid them and to the extent of the amount paid;

(b)  As regards other policies, upon production of satisfactory proof that the acceptance of the insurance benefit carries with it the obligation to pay such debts and charges and to the extent of such obligation.

R. S. 1964, c. 70, s. 26; 1974, c. 70, s. 473.

32. For the purposes of this act, the ownership, usufruct or enjoyment of any property shall be deemed to be transmitted owing to death, whenever the deceased has disposed of same by gratuitous title, in any manner whatsoever, by a disposition which has taken effect more than five years prior to the date of death, unless the ownership, possession, usufruct, enjoyment, administration of and the revenue from or the income on the said property has actually been assumed and thenceforward retained by the real beneficiary, to the exclusion of the donor or of any other person.

However, dispositions intervivos by gratuitous title executed prior to the 22nd of February, 1949, shall be governed by the law in force prior to that date.

R. S. 1964, c. 70, s. 27.

33. Where by his will or any other deed, the deceased had stipulated that the duties owing by a person to whom property is transmitted owing to death be paid or reimbursed by another person, any property used for such payment or reimbursement is deemed to be property transmitted owing to the death of the first person and must be added to his share.

1972, c. 29, s. 15; 1973, c. 17, s. 168.

DIVISION VII RENUNCIATION OF ESTATES

34. Where an interest in an estate, a contractual institution or a testamentary provision is being renounced, the duties on the property so renounced or on its transmission payable by the person benefiting therefrom shall not be less than those which the renouncer should have paid.

The renunciation made by an heir or legatee in the right of his auteur to an estate devolved to the latter shall not affect the Crown.

R. S. 1964, c. 70, s. 28.

35. Where the wife’s heirs renounce the community, the duties due by the husband shall not be less than those which the said heirs should have paid.

R. S. 1964, c. 70, s. 29.

DIVISION VIII INCIDENCE OF DUTIES

36. Every person to whom property is transmitted or deemed to be transmitted owing to death, as heir, universal legatee, legatee by general or particular title, donee or beneficiary, shall be personally liable for the duties due on the property transmitted to him or upon the transmission thereof, and for no more.

R. S. 1964, c. 70, s. 30.

37. In the case of usufruct, use, substitution or attribution of the revenue from any capital or from any trust fund, the amount of duties payable shall be calculated as though the usufructuary, the person having the right of use, the institute or the beneficiary of the revenue received, as absolute owner, the property subject to the usufruct, right of use, substitution or trust, and the said duties may be paid from the capital.

In the case of an annuity, the amount of duties payable shall be calculated on the capitalized value of the annuity, and the said duties may be paid from that part of the capital affected to the payment of the said annuity.

Every person contemplated by this section must, under penalty of the fine provided in section 65, see that the said property is applied to such purpose and, if necessary, he may, with the authorization of a judge of the Superior Court and upon the conditions which the judge may fix, alienate or bind the property which is the subject of his right in order to make such payment.

R. S. 1964, c. 70, s. 31.

38. No executor, trustee or administrator shall be personally liable for the duties imposed by this act. Nevertheless the executor, the trustee or the administrator may be required to pay such duties out of the property or money in his possession belonging or owing to the beneficiaries, and, if he fail so to do, may be sued for the amount thereof, but only in his representative capacity, and any judgment rendered against him in such capacity shall be executed against such property or money only.

R. S. 1964, c. 70, s. 32.

DIVISION IX DOCUMENTS TO BE PRODUCED

39. Every heir, universal legatee, legatee by general or particular title, donee, beneficiary under a disposition assimilated to a transmission owing to death, executor, trustee or administrator shall, within sixty days after the death of the testator or intestate, forward to the Minister of Revenue authentic copies of the following documents, if any there be, made by the deceased, namely: his will, all codicils, his marriage contract and any disposition assimilated to a transmission owing to death.

R. S. 1964, c. 70, s. 33; 1972, c. 29, s. 16.

40. (1)  Every heir, universal legatee, legatee by general or particular title, donee, beneficiary under a disposition assimilated to a transmission owing to death, executor, trustee or administrator shall, within six months after the date of the death of the testator or intestate, transmit to the Minister of Revenue a declaration, setting forth:

(a)  The name in full, residence, address and calling of the declarant, and his relationship to the deceased, if any;

(b)  The name in full of the testator or intestate, and the place of the domicile of the testator or intestate at the time of his death;

(c)  The description, situation and real value of all the property transmitted by the deceased;

(d)  The amounts in detail of the debts and charges of the succession, and their nature, with the names in full, residences and callings of all the creditors thereof;

(e)  The names in full, residences, callings and relationship to the deceased (if any) of each and all the other beneficiaries, and the domicile in Québec elected for all the beneficiaries and for the executor, trustee or administrator, where the notice of assessment under section 44 and relating to each of them, may be forwarded, and where all notifications, demands and suits relating to the succession duties due by each of them may be made;

(f)  The nature and value of the share of the declarant in the succession, after deducting the debts and charges payable by him, or which affect the property composing such share; and, in so far as the same is known to him, the nature and value of the shares of each of the other beneficiaries after a like deduction as regards each of them.

(2)  When property comes into an estate in the manner contemplated in subsection 3 of section 29 or is discovered after the transmitting of the declaration required by this section, the persons contemplated in subsection 1 must, within sixty days, transmit to the Minister of Revenue a supplementary declaration disclosing the transfer or discovery of the said property.

(3)  A declaration duly made by one of the persons mentioned in this section, if it contain all the information necessary for ascertaining the amount of all the duties payable in respect of the death, shall relieve all the others from the necessity of making such a declaration.

R. S. 1964, c. 70, s. 34; 1972, c. 29, s. 17.

41. If, within six months, an interim declaration, be made by any of the beneficiaries that it is impossible, within the said delay, to furnish the declaration mentioned in section 40, the Minister of Revenue may extend the delay for six months.

R. S. 1964, c. 70, s. 35; 1972, c. 29, s. 18.

42. Every corporation, company or firm having its chief office or place of business in Québec, in which any person dying outside of Québec was possessed of any interest, shares, bonds or other securities must, within sixty days of the date whereon it obtains knowledge of the death, unless the Minister of Revenue extends the delay for reasonable cause shown, send to the Minister a notice of the death, giving the date thereof and the name in full, quality and domicile of the deceased and the amount of such interest, shares, bonds or other securities; and, on failure so to do, shall be liable to a fine of not more than fifty dollars.

R. S. 1964, c. 70, s. 36; 1972, c. 29, s. 19.

DIVISION X COLLECTION OF DUTIES

43. The Minister of Revenue shall examine with dispatch each return sent in accordance with section 40 and assess the duties payable and the interest and penalties, if any, which are exigible.

R. S. 1964, c. 70, s. 38; 1972, c. 29, s. 21.

44. After examination of a return, the Minister shall send a notice of assessment to each beneficiary, executor, trustee or administrator.

R. S. 1964, c. 70, s. 39; 1972, c. 29, s. 21.

45. Liability of a person for the duties provided by this act is not affected by an incorrect or incomplete assessment or by the fact that no assessment was made.

1972, c. 29, s. 21.

46. (1)  The Minister may at any time assess duties, interest and penalties under this act or notify in writing any beneficiary, executor, trustee or administrator that no duties are payable.

(2)  The Minister may also again assess duties, interest and penalties under this act and reassess or make an additional assessment, as the case may be,

(a)  within four years from the day of mailing of a notice of original assessment or a notification that no duties are payable;

(b)  at any time, if the beneficiary, executor, trustee or administrator

i.  has made a misrepresentation that is attributable to neglect or wilful default or has committed any fraud in filing the return or in supplying any information provided for in this act; or

ii.  has filed with the Minister a waiver in prescribed form within four years from the day of mailing of the notice of an original assessment or of the notification that no duties are payable.

1972, c. 29, s. 21.

47. Notwithstanding section 46, the Minister shall not include in computing the duties, upon a reassessment, additional assessment or assessment made after the expiry of four years from the day mentioned in subparagraph ii of paragraph b of subsection 2 of section 46, an amount

i.  that the beneficiary, executor, trustee or administrator has established cannot reasonably be regarded to have been the object of a waiver contemplated in subparagraph ii of paragraph b of subsection 2 of section 46, and

ii.  in respect of which the beneficiary, executor, trustee or administrator establishes that the failure so to include it did not result from any misrepresentation attributable to neglect or wilful default or from any fraud in filing his return or in supplying any information provided for under this act.

1972, c. 29, s. 21.

48. The Minister is not bound by a return filed or by any information supplied by a beneficiary, executor, trustee or administrator and may, notwithstanding the return or information or, if no return was filed, assess the duties payable.

1972, c. 29, s. 21.

49. An assessment shall, subject to being varied or vacated on an objection or appeal and subject to a reassessment, be deemed to be valid and binding notwithstanding any error, defect or omission therein or in any proceeding relating thereto.

1972, c. 29, s. 21.

50. (1)  Every beneficiary, executor, trustee or administrator shall, within thirty days after the date of mailing of a notice of assessment, pay to the Minister of Revenue the duties, including the interest and penalties exigible from him and still unpaid, whether or not an objection or appeal in respect of the assessment is pending.

(2)  Where, in the opinion of the Minister, a beneficiary, executor, trustee or administrator attempts to evade payment of the duties, the Minister may order that all the duties, including interest and penalties, be paid immmediately upon assessment.

1972, c. 29, s. 21.

51. Interest at the rate fixed under section 28 of the Act respecting the Ministère du revenu (chapter M-31) is due on all amounts payable to the Crown under this act, beginning six months after the date of the death.

In the case of the death of a person on active service in Her Majesty’s armed forces or in the Merchant Marine of Canada, the said delay of six months shall begin to run only from the date of the official return that such person is dead or presumed dead.

R. S. 1964, c. 70, s. 40; 1971, c. 32, s. 1; 1972, c. 29, s. 22.

52. When an estate includes bonds, debentures, inscribed stock or other securities of the Province of Québec, free of the duties imposed by this act, the Minister of Revenue may require that any person receiving or entitled to same pay the duties or his share of duties, as the case may be, payable under this act, wholly or in part by the delivery of such bonds, debentures, inscribed stock or other securities.

The securities so given in payment of the duties shall be computed at their average price on the day of the death.

No exemption from the duties provided for under this act may be granted by reason of the securities contemplated in this section, when such securities have been acquired by the estates of the deceased or of his or her consort common as to property, after their decease or during their supposedly last illness.

R. S. 1964, c. 70, s. 41.

53. Where not less than two-thirds of the value of an estate consists of immoveables and of shares in companies, the Minister of Revenue may permit payment of the duties exigible respecting such estate in four equal and consecutive annual instalments, provided that the person owing such duties applies therefor in the form prescribed by the Minister, within six months following the death of the person whose estate is concerned, and at the same time pays the first instalment of the duties and furnishes such security as the Minister considers sufficient to ensure payment of the three other instalments.

Interest on such instalments shall be computed in accordance with section 51.

1969, c. 31, s. 4.

54. Every right to the reimbursement of succession duties paid to the Province and every suit to claim back such duties are prescribed by four years from the date of payment of the duties or the date of issue of the assessment, whichever is later.

Section 1052 of the Taxation Act (chapter I-3) applies mutatis mutandis to a reimbursement of overpayment made as duties imposed under this act.

R. S. 1964, c. 70, s. 43; 1971, c. 32, s. 2; 1972, c. 29, s. 24.

DIVISION XI PROVISIONS OF CONTROL

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.

56. Until the certificate mentioned in section 55 has been delivered:

(a)  No executor, trustee, administrator, curator, heir, legatee or donee shall consent to the transfer or payment of any legacy or share in an inheritance or proceed with the partition of an estate;

(b)  No person or corporation, or transfer agent for a corporation, shall accept or register in his or its books any transfer or transmission of shares or registration of bonds or other securities;

(c)  No depositary may remit any money deposited in a personal or joint account, or transfer such money to another name. However, when the deceased was domiciled in Québec, such depositary may, without awaiting the production of the certificate prescribed in section 55, pay or remit a sum not exceeding one thousand dollars from such deposit, provided he or it shall immediately give notice thereof in writing to the Minister of Revenue.

The sums thus paid shall remain subject to all the other provisions of this act and must be included in the declaration required by section 40;

(d)  No association, bank, company, firm or partnership having its head office, a branch or any place of business in Québec, and no person, banker, stock-broker, business agent, fiduciary or public officer, being the holder, depositary or debtor, in any capacity, of titles, monies, securities, documents or articles whatsoever devolving to an heir, legatee, testamentary executor, fiduciary, administrator or other representative of a deceased person or of his or her consort, shall effect the surrender or delivery, payment, exchange, or transfer thereof.

However, when the deceased was domiciled in Québec, such a depositary, without awaiting the production of the aforesaid certificate may pay or remit out of a deposit of money, a sum not exceeding one thousand dollars, provided he or it shall immediately notify in writing the Minister.

Such sum shall remain subject to all the other provisions of this act and must be included in the declaration required by section 40;

(e)  No registrar may enter in his books the transmission or transfer of any immoveable property belonging to any deceased person at the time of his death or of any debt affecting in favour of such deceased person any immoveable property by privilege or hypothec, nor the discharge of any such debt, and the certificate of the Minister must, previous to such entry or mention being made, be deposited in the office of the registrar to be kept therein and, save in the case of cancellation of real rights, noted in the index of immoveables;

(f)  No insurer may make a valid payment of the amount due by reason of a death; but, if the insurer has a business office in Québec, it may, without waiting for the payment of the duties and the issuance of the certificate prescribed in section 55, pay to the consort, son or daughter, father or mother, son-in-law or daughter-in-law, stepson or stepdaughter of the deceased, domiciled in Québec, a sum not exceeding seven thousand dollars, but the sum so paid shall remain subject to all the other provisions of this act.

The Minister of Revenue, may, on such conditions as he may deem advisable, authorize any operation contemplated in this section, if the same is required for paying duties imposed by this act or debts of the estate.

R. S. 1964, c. 70, s. 45; 1972, c. 29, s. 26; 1973, c. 17, s. 169.

57. (1)  Every insurer availing itself of the provisions of paragraph f of section 56 shall transmit in duplicate to the Minister of Revenue, within the first ten days of every month, a detailed statement, duly certified, of the payments so made during the previous month.

Such return must indicate:

(a)  the name in full, last domicile and address of the deceased and the date of death;

(b)  the number of each policy or certificate issued by it on the life of the deceased and the amount payable thereunder;

(c)  the date and amount of the payment made;

(d)  the name in full, age and address of every person to whom a payment has been made and his relationship to the deceased.

(2)  The Gouvernement may, at any time, cancel, wholly or in part, the option granted by paragraph f of section 56. Every order-in-council to such effect shall come into force as from its publication in the Gazette officielle du Québec.

R. S. 1964, c. 70, s. 46; 1972, c. 29, s. 27.

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.

59. Whenever property the income thereon or the revenue therefrom is given or bequeathed to a trustee for the purposes contemplated by section 13 of this act, or to a corporation or society especially organized to carry out the same purposes, the Minister of Revenue shall, during the existence of the trust, corporation or society, ascertain that the provisions and conditions of the instrument disposing of the said property, income thereon or revenue therefrom are executed and, for such purpose:

(1)  he may examine the books, accounts, documents and vouchers of said trustee, corporation or society;

(2)  said trustee, corporation or society shall forward to the Minister, on or before the 1st of March of each year, a report respecting his or its operations for the year ended December thirty-first next preceding.

Such report shall contain a statement showing:

(a)  the property held under said trust or by said corporation or society;

(b)  the liabilities of said trust, corporation or society;

(c)  the receipts and disbursements, with reference to the names and addresses of all institutions, corporations or persons to whom any payment was made.

Any sum of money paid in contravention of the provisions of the trust or used for other purposes than those for which said corporation or society was organized shall be subject to the duties imposed by section 9 of this act.

R. S. 1964, c. 70, s. 49; 1972, c. 29, s. 30.

60. Every donation in trust shall be declared by the trustee within sixty days of his learning of the death of the constituent of the trust. Such declaration shall be made by a notice to the Minister of Revenue, in the form established by him. If the donation in trust is not made by notarial deed, the declaration must be made by the filing of a certified copy of the deed of trust.

R. S. 1964, c. 70, s. 50; 1972, c. 29, s. 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.

62. The provisions of sections 55 and 56 shall not apply in the case of a person who died prior to the 9th of February, 1918, and the transmissions and transfers of property of any such person shall not be invalidated by nonpayment of the duties and failure to obtain and register the certificate contemplated in section 55.

R. S. 1964, c. 70, s. 52.

63. In the case of a person who died after the 8th of February, 1918, the transmissions and transfers of property shall be validated by the subsequent payment of the duties exigible, if any, and by the subsequent obtaining of the certificate contemplated in section 55 and its registration, if need be.

R. S. 1964, c. 70, s. 53.

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.

DIVISION XII PENALTIES

65. If any declaration required by section 40 is not made within the prescribed delay, or within any extended delay that may have been granted, or if any false or incorrect statement be made in any such declaration, either as to the value or otherwise, every heir, legatee, donee or beneficiary as aforesaid, so in default or offending, shall be liable to a fine equal to twice the amount of the duties which he would have had to pay if he had made a proper declaration within such delay, and every executor, trustee or administrator so in default or offending shall be liable to a fine of not more than one thousand dollars; and, failing the payment of such fine in either case, the offender shall be liable to imprisonment for not more than one month, and the amount of the fine may be levied on his personal property.

R. S. 1964, c. 70, s. 55.

66. Every person violating any provision of sections 55 to 60 shall be liable, for each offence, to a fine of not more than two thousand dollars, and, on failure to pay such fine, the offender — and if the latter be a corporation, its manager or president — shall be liable to imprisonment for not more than one month, and the amount of the fine and costs may be levied on his personal property.

R. S. 1964, c. 70, s. 56.

67. Notwithstanding section 69 of the Act respecting the Ministère du revenu (chapter M-31), the Minister or an officer authorized by him may state whether a will or a declaration has been received or not by the Department and confirm whether a property is included or not in a declaration.

They may also give information and furnish documents to any officer entrusted with the collection of succession duties for the government of another province or of a foreign country if the government of such province or country grants the same power to the officers of Québec.

R. S. 1964, c. 70, s. 57; 1972, c. 29, s. 33; 1974, c. 21, s. 2.

DIVISION XIII OBJECTION AND APPEAL

68. A beneficiary, executor, trustee or administrator who objects to an assessment under this act may, within 90 days from the day of mailing of the notice of assessment, serve upon the Minister of Revenue a notice of objection, in duplicate, according to the form prescribed by the Minister, setting out the reasons for his objection and all relevant facts.

1972, c. 29, s. 34; 1972, c. 26, s. 1.

69. A notice of objection provided for in section 68 shall be served by registered or certified mail addressed to the Deputy Minister.

1972, c. 29, s. 34; 1975, c. 83, s. 84.

70. Upon receipt of the notice of objection, the Minister shall with all due dispatch reconsider the assessment and vacate, confirm or vary it or reassess, and inform the beneficiary, executor, trustee or administrator of his decision by means of a notice sent by registered or certified mail.

1972, c. 29, s. 34; 1974, c. 21, s. 3; 1975, c. 83, s. 84.

71. Section 68 does not apply to the reassessment contemplated in section 70.

1972, c. 29, s. 34.

72. A reassessment made by the Minister according to section 70 is not invalid by reason only of not having been made within four years from the day of mailing of a notice of original assessment or of a notification contemplated in section 46.

1972, c. 29, s. 34.

73. The Minister may accept a notice of objection under this division even if such notice has not been served in duplicate or in the manner required by section 68.

1972, c. 29, s. 34; 1974, c. 21, s. 4.

74. Where a beneficiary, executor, trustee or administrator has served a notice of objection provided for in section 68, he may appeal to the Provincial Court sitting for the district in which he resides, to have the assessment vacated or varied

(a)  after the Minister has confirmed the assessment or reassessed, or

(b)  after 180 days have elapsed after service of the notice of objection and the Minister has not notified him of the fact that he has vacated or confirmed the assessment or reassessed.

1972, c. 29, s. 34.

75. No appeal under section 74 may be brought after the expiry of 90 days from the day when notice was mailed under section 70 stating that the Minister has confirmed the assessment or reassessed.

1972, c. 29, s. 34.

76. An assessment shall not be vacated or varied on appeal by reason only of an irregularity, informality, omission or error by any person in the observance of any directory provision of this act.

1972, c. 29, s. 34.

77. An appeal before the Provincial Court shall be brought by a mere motion, three copies of which must be filed in the office of the Court.

Such motion and copies may also be filed by sending them by registered or certified mail to the clerk of the Court.

Where the three copies of that motion have been filed and the amount of fifteen dollars mentioned in section 78 has been paid, the clerk of the Court must immediately transmit two of them to the Minister who shall then have sent with dispatch to the clerk copies of all the documents relating to the objection and assessment.

1972, c. 29, s. 34; 1975, c. 83, s. 84.

78. Upon filing such motion, the applicant must pay to the clerk of the Court an amount of fifteen dollars and, if he succeeds totally or partially in appeal, that amount is reimbursed to him.

The Court cannot compel the applicant to pay any additional costs.

1972, c. 29, s. 34.

79. The procedure on such appeal shall be summary. Subject to the other provisions of this division, such appeal and hearing shall be subject to the procedure governing ordinary actions in the Provincial Court.

1972, c. 29, s. 34.

80. Such appeal may, at the discretion of the Court, be heard in camera or in public, unless the applicant requests that it be heard in camera; in such case, it shall be ordered to be heard in camera.

1972, c. 29, s. 34.

81. The Court may dismiss the appeal or vacate the assessment, vary it or refer it to the Minister for reconsideration and reassessment.

1972, c. 29, s. 34.

82. The clerk of the Court shall, within eight days from the decision on the appeal, send a copy of it, by registered or certified mail, to the Minister and the applicant.

A decision of the Court on an appeal shall be a final judgment of the Provincial Court within the meaning of the Code of Civil Procedure.

1972, c. 29, s. 34; 1975, c. 83, s. 84.

83. An appeal shall lie from any final judgment of the Provincial Court rendered under this act.

Such appeal shall be brought, heard and decided in accordance with the rules of the Code of Civil Procedure, subject to any provisions to the contrary in this act.

Where, on an appeal brought by the Deputy Minister other than by way of counter appeal, the amount of the duties which is the object of the dispute does not exceed $500, the Court of Appeal shall in deciding the appeal grant the defendant the reasonable and warranted costs he incurred in regard to that appeal.

1972, c. 29, s. 34.

84. (1)  An appeal brought under this division shall not prevent the recovery, according to law, of the rights, interest and penalties which are the subject of the recourse.

(2)  Payment of the amounts contested under this act is deemed made under protest.

1972, c. 29, s. 34.

85. The deposit of fifteen dollars mentioned in this division shall be paid into the consolidated revenue fund and reimbursed out of that fund, if expedient.

1972, c. 29, s. 34.

DIVISION XIV REGULATIONS

86. The Gouvernement may make, amend, replace and repeal all regulations and forms that it may consider necessary for the purpose of carrying out the provisions of this act, which regulations and forms shall come into force as soon as they are published in the Gazette officielle du Québec.

R. S. 1964, c. 70, s. 58.

87. (1)  When it is shown, to the satisfaction of the Minister of Revenue, that in a province of Canada other than Québec or in any foreign country, any succession duty whatever is levied on account of any property that is also subject to succession duty according to the law of Québec, he may then make, for the duty so paid, an allowance from the duties payable in Québec with respect to the same property.

Such allowance, however, may be made only if the Gouvernement has extended the provisions of this section to such province of Canada or such foreign country, after an understanding has been arrived at that similar treatment will be accorded by such province of Canada or such foreign country to Québec.

The Gouvernement may also amend or revoke any order-in-council made under the provisions of this section.

(2)  For the purposes of carrying out the provisions of this section, the Gouvernement may decree that the law which shall govern, in Québec, the situs of property shall be that in force in the province of Canada or the country which the order-in-council shall indicate.

R. S. 1964, c. 70, s. 59; 1974, c. 21, s. 5.