Dominion Succession Duty Regulations (SOR/54-743)

Short Title

1 These regulations may be cited as the Dominion Succession Duty Regulations.

Interpretation

2 In these regulations,

Act

Act means the Dominion Succession Duty Act. (Loi)

Deputy Minister

Deputy Minister means the Deputy Minister of National Revenue Taxation. (sous-ministre)

Minister

Minister means the Minister of National Revenue. (ministre)

Administration

• 3 (1) The Deputy Minister is authorized to exercise the powers conferred by the Act upon the Minister as fully and effectively as if the said powers were exercised by the Minister.

• (2) The forms contained in Schedule A hereto are the forms prescribed for the purposes of the Act.

Statement of Value and Relationship

• 4 (1) Subject to the provisions of section 16 of the Act, the executor and every heir, legatee, substitute, institute or other successor shall, within six months after the death of the deceased, without any notice or demand therefor, deliver to the Administrator of Succession Duties or a Director-Taxation, the information required by the Act, more generally indicated as the value of all property included in the succession.

• (2) For the purposes of subsection (1), Form S.D. 1, Form S.D. 1 Special and Form S.D. 1 NR are hereby prescribed.

5 The forms prescribed by subsection (2) of section 4 shall be used as specified hereunder:

• (a) Form S.D. 1 shall be used where the deceased died domiciled within Canada and the value of all property included in the succession exceeds forty thousand dollars, and shall be filed in duplicate together with one certified copy and one office copy of the last will and testament of the deceased;

• (b) Form S.D. 1 Special or S.D. 1 shall be used where the deceased died domiciled within Canada and the value of all property included in the succession does not exceed forty thousand dollars and a single copy thereof shall be filed together with one certified copy of the last will and testament of the deceased; and

• (c) Form S.D. 1 NR shall be used where the deceased died domiciled outside of Canada, and a single copy thereof shall be filed together with one certified copy of the last will and testament of the deceased.

6 Form S.D. 1 or S.D. 1 Special shall be delivered to a Director-Taxation for the district in which the deceased during his lifetime, filed his last income tax return or the district in which he resided at death.

7 Where the deceased died domiciled outside of Canada, Form S.D. 1 NR shall be delivered to the Administrator of Succession Duties, Taxation Division, Department of National Revenue, Ottawa.

Demand for Information

8 The Deputy Minister, the Administrator of Succession Duties and the Directors-Taxation are hereby empowered to demand by registered letter any information, additional information or explanation pertaining to any matter arising under the Act, and such information or explanation shall be furnished by the heir, legatee, substitute, institute, executor, successor or other person having under his control any such information.

Opening of Safety Deposit Boxes

• 9 (1) For the purposes of section 51 of the Act, an officer of a branch of a bank (which includes a savings bank operated under the Quebec Savings Banks Act), of a loan or savings company, of an insurance company, or of a trust company approved by the Minister and listed in Schedule B hereto, shall in the presence of a representative of the estate represent the Minister at the opening of a depository located where such officer is employed for the purpose of examining the contents thereof and permitting the withdrawal therefrom of the will of the deceased.

• (2) The representative of the estate present at the opening of a depository shall furnish the representative of the Minister with a true and complete list of the contents of the depository certified as being true and complete by the depositary.

10 The representative of the Minister shall complete and sign in duplicate Form S.D. 31, which shall also be signed by the representative of the estate, and shall retain the original thereof and forward the copy together with the certified list of the contents of the depository to the Administrator of Succession Duties or to a Director-Taxation.

Withdrawal of Contents of Safety Deposit Boxes

11 Before the contents of any safety deposit box or depository may be withdrawn, in whole or in part, by any person except as provided for in section 9, there shall be procured from the Deputy Minister or the Administrator of Succession Duties or a Director-Taxation, Form S.D. 32 consenting to the withdrawal of the contents from the safety deposit box or depository; such form shall

• (a) bear the signature of the Deputy Minister written, printed or stamped thereon; and

• (b) be signed in the space provided for under the words “Verified by” by the Deputy Minister or the Administrator of Succession Duties or a Director-Taxation or an officer authorized by any of them.

Consent to Transfer of Property

12 Except as otherwise provided by the Act, before any property whatsoever may be transferred, the consent on Form S.D. 30, as required by section 50, shall be obtained from the Deputy Minister or the Administrator of Succession Duties or a Director-Taxation; the form shall be completed in the manner prescribed by section 11.

13 Insurance moneys, benevolent and friendly society benefits and superannuation benefits, may be paid to the persons entitled thereto, where the payment does not exceed fifteen hundred dollars; but the person making such payment shall lodge notice of payment at the time thereof with the Administrator of Succession Duties or a Director-Taxation on Form S.D. 17.

14 Bank or company deposits, claims in respect of salary or wages and gratuities may be paid where the payment does not exceed five hundred dollars; but the person making such payment shall lodge notice of payment at the time thereof with the Administrator of Succession Duties or a Director-Taxation on Form S.D. 18.

Notice of Assessment

15 The notice of assessment required by section 23 of the Act shall be in accordance with Form S.D. 7, and shall bear the signature or facsimile signature of the Deputy Minister written, printed or stamped thereon.

Security

16 The security required by section 27 of the Act shall be given

• (a) by the deposit with the Receiver General of Canada of a sum of money considered by the Deputy Minister to be sufficient; or

• (b) by a bond of indemnity, satisfactory to the Deputy Minister in a penal sum not less than double the amount of the whole or unpaid portion of the estimated duty.

17 Bonds shall be furnished, according to the circumstances, in one of the following forms:

• (a) where a company is appointed executor, administrator or trustee by the will of the deceased, or by the court, and the company is by the law of the province authorized to act without security in the administration of the estate, the bond shall be in accordance with Form S.D. 2.

• (b) all other executors and administrators shall have Form S.D. 2 endorsed by way of guarantee in support of the executor’s or administrator’s signature by a guarantee company satisfactory to the Deputy Minister; and

• (c) every bond required to be filed by a successor shall be in accordance with Form S.D. 3 and shall be endorsed by way of guarantee by a guarantee company satisfactory to the Deputy Minister; every such bond shall be deposited with the Administrator of Succession Duties or a Director-Taxation.

Statement of Debts

18 Debts claimed as allowances and not shown on Form S.D. 1 or S.D. 1 NR as being particular to the property described shall be declared on Form S.D. 14, and shall be filed with the Administrator of Succession Duties or a Director-Taxation at the time of the completion and filing of Form S.D. 1 or S.D. 1 NR; the Form S.D. 14 shall set forth general debts, in so far as they are then known, funeral expenses, surrogate, probate and other like court fees for which allowance is claimed.

Interest in Expectancy in Possession

19 Where an interest in expectancy falls into possession, and the duty thereon has not been paid, the executor, administrator or trustee, or the person who benefits by such interest in expectancy, shall furnish to a Director-Taxation on Form S.D. 1 where the deceased died domiciled within Canada, or to the Administrator of Succession Duties on Form S.D. 1 NR where the deceased died domiciled outside of Canada, a statement in detail showing particulars of the property in respect of which such interest in expectancy exists, and the value thereof at the time of falling into possession.

Certificate of Discharge

20 Where the Deputy Minister is satisfied that the succession duties have been paid in full by the person or persons who were liable therefor in respect of all properties included in successions from the deceased, he may cause to be issued a Certificate of Discharge on Form S.D. 9; the form shall be completed in the manner prescribed by section 11.

Valuation of Annuities

• 21 (1) The value of every annuity, term of years, life estate, income or other estate, and of every interest in expectancy, shall be determined

  • (a) where the succession does not depend on life contingencies, on the basis of compound interest at the rate of four per centum per annum with annual rests; and

  • (b) where the succession depends on life contingencies, on the basis of compound interest at the rate of four per centum per annum with annual rests, together with the standard of mortality as defined in Table II;

  and Tables I, III and IV which are derived from the said bases, shall be used so far as they may be applicable in the valuation of any succession.

• (2) The amount of the duty payable in respect of any succession within the terms of paragraph (b) of subsection (3) of section 7 of the Act shall be determined in accordance with Table V.

• (3) Tables I, II, III, IV and V are contained in Schedule C hereto.

SCHEDULE CTables

Number of Years	Present Value
1	96154
2	92456
3	88900
4	85480
5	82193
6	79031
7	75992
8	73069
9	70259
10	67556
11	64958
12	62460
13	60057
14	57748
15	55526
16	53391
17	51337
18	49363
19	47464
20	45639
21	43883
22	42196
23	40573
24	39012
25	37512
26	36069
27	34682
28	33348
29	32065
30	30832
31	29646
32	28506
33	27409
34	26355
35	25342
36	24367
37	23430
38	22529
39	21662
40	20829
41	20028
42	19257
43	18517
44	17805
45	17120
46	16461
47	15828
48	15219
49	14634
50	14071
51	13530
52	13010
53	12509
54	12028
55	11566
56	11121
57	10693
58	10282
59	09886
60	09506
61	09140
62	08789
63	08451
64	08126
65	07813
66	07513
67	07224
68	06946
69	06679
70	06442

Years of Age	Rate of Mortality
At Birth	011310
1	005110
2	003320
3	002160
4	001500
5	001234
6	001243
7	001250
8	001255
9	001256
10	001257
11	001257
12	001257
13	001257
14	001259
15	001262
16	001267
17	001277
18	001290
19	001308
20	001331
21	001360
22	001398
23	001442
24	001496
25	001561
26	001634
27	001721
28	001822
29	001936
30	002065
31	002212
32	002377
33	002562
34	002763
35	002981
36	003216
37	003470
38	003742
39	004037
40	004356
41	004699
42	005068
43	005468
44	005898
45	006362
46	006863
47	007403
48	007983
49	008613
50	009288
51	010018
52	010805
53	011653
54	012566
55	013554
56	014614
57	015760
58	016992
59	018321
60	019753
61	021297
62	022958
63	024749
64	026675
65	028751
66	030986
67	033390
68	035978
69	038763
70	041758
71	044980
72	048444
73	052167
74	056167
75	060464
76	065081
77	070032
78	075349
79	081050
80	087161
81	093709
82	100723
83	108229
84	116257
85	124837
86	134000
87	143786
88	154211
89	165320
90	177138
91	189709
92	203062
93	217216
94	232198
95	248059
96	264796
97	283515
98	305778
99	331840
100	362122
101	397579
102	438921
103	487276
104	542279
105	610442
106	690722
107	800000
108	833333
109	1 000000

Years of Age	Values
	$
At Birth	22 30082
1	22 45817
2	22 47646
3	22 45337
4	22 40206
5	22 33313
6	22 25516
7	22 17416
8	22 08999
9	22 00245
10	21 91133
11	21 81646
12	21 71766
13	21 61479
14	21 50767
15	21 39617
16	21 28013
17	21 15942
18	21 03393
19	20 90354
20	20 76815
21	20 62767
22	20 48200
23	20 33109
24	20 17487
25	20 01331
26	19 84638
27	19 67402
28	19 49627
29	19 31314
30	19 12463
31	18 93078
32	18 73166
33	18 52733
34	18 31791
35	18 10340
36	17 88383
37	17 65918
38	17 42949
39	17 19475
40	16 95504
41	16 71038
42	16 46085
43	16 20648
44	15 94740
45	15 68370
46	15 41547
47	15 14287
48	14 86604
49	14 58511
50	14 30028
51	14 01172
52	13 71966
53	13 42430
54	13 12589
55	12 82464
56	12 52088
57	12 21484
58	11 90684
59	11 59717
60	11 28615
61	10 97413
62	10 66145
63	10 34844
64	10 03549
65	9 72295
66	9 41120
67	9 10063
68	8 79160
69	8 48450
70	8 17972
71	7 87762
72	7 57859
73	7 28300
74	6 99119
75	6 70353
76	6 42033
77	6 14195
78	5 86865
79	5 60075
80	5 33852
81	5 08220
82	4 83199
83	4 58812
84	4 35075
85	4 12002
86	3 89602
87	3 67883
88	3 46848
89	3 26492
90	3 06805
91	2 87765
92	2 69343
93	2 51491
94	2 34129
95	2 17131
96	2 00311
97	1 83355
98	1 66145
99	1 48899
100	1 31763
101	1 14827
102	98233
103	82082
104	66494
105	51082
106	36374
107	22313
108	16026

Number of Years	Values
	$
1	96154
2	1 88609
3	2 77509
4	3 62990
5	4 45182
6	5 24214
7	6 00205
8	6 73274
9	7 43533
10	8 11090
11	8 76048
12	9 38507
13	9 98565
14	10 56312
15	11 11839
16	11 65230
17	12 16567
18	12 65930
19	13 13394
20	13 59033
21	14 02916
22	14 45112
23	14 85684
24	15 24696
25	15 62208
26	15 98277
27	16 32959
28	16 66306
29	16 98371
30	17 29203
31	17 58849
32	17 87355
33	18 14765
34	18 41120
35	18 66461
36	18 90828
37	19 14258
38	19 36786
39	19 58448
40	19 79277
41	19 99305
42	20 18563
43	20 37079
44	20 54884
45	20 72004
46	20 88465
47	21 04294
48	21 19513
49	21 34147
50	21 48218
51	21 61749
52	21 74758
53	21 87267
54	21 99296
55	22 10861
56	22 21982
57	22 32675
58	22 42957
59	22 52843
60	22 62349
61	22 71489
62	22 80278
63	22 88729
64	22 96855
65	23 04668
66	23 12181
67	23 19405
68	23 26351
69	23 33030
70	23 39451
71	23 45626
72	23 51564
73	23 57273
74	23 62762
75	23 68041
76	23 73116
77	23 77996
78	23 82689
79	23 87201
80	23 91539
81	23 95711
82	23 99722
83	24 03579
84	24 07287
85	24 10853
86	24 14282
87	24 17579
88	24 20749
89	24 23797
90	24 26728
91	24 29546
92	24 32256
93	24 34861
94	24 37367
95	24 39776
96	24 42092
97	24 44319
98	24 46461
99	24 48520
100	24 50500

Age when killed	Normal Expectation of life at time of death	Proportion of Duty
Year	Years	To be paid	To be remitted
15	53 41	2038	7962
16	52 52	2093	7907
17	51 64	2149	7851
18	50 77	2205	7795
19	49 91	2262	7738
20	49 05	2321	7679
21	48 20	2380	7620
22	47 36	2441	7559
23	46 51	2503	7497
24	45 67	2567	7433
25	44 83	2632	7368
26	43 98	2699	7301
27	43 12	2769	7231
28	42 27	2840	7160
29	41 41	2914	7086
30	40 55	2990	7010
31	39 69	3067	6933
32	38 82	3148	6852
33	37 96	3229	6771
34	37 10	3313	6687
35	36 23	3400	6600
36	35 38	3487	6513
37	34 52	3578	6422
38	33 67	3669	6331
39	32 83	3762	6238
40	31 98	3859	6141
41	31 14	3956	6044
42	30 29	4058	5942
43	29 46	4159	5841
44	28 62	4265	5735
45	27 79	4371	5629
46	26 96	4481	5519
47	26 14	4592	5408
48	25 33	4704	5296
49	24 52	4818	5182
50	23 72	4935	5065
51	22 93	5052	4948
52	22 15	5171	4829
53	21 39	5289	4711
54	20 63	5410	4590
55	19 88	5532	4468
56	19 14	5656	4344
57	18 41	5780	4220
58	17 69	5905	4095
59	16 99	6030	3970
60	16 29	6156	3844
61	15 60	6284	3716
62	14 92	6413	3587
63	14 26	6540	3460
64	13 61	6668	3332
65	12 98	6794	3206
66	12 36	6921	3079
67	11 76	7046	2954
68	11 18	7168	2832
69	10 61	7291	2709
70	10 06	7411	2589
71	9 52	7532	2468
72	9 00	7649	2351
73	8 51	7762	2238
74	8 03	7873	2127
75	7 57	7982	2018