The Succession Duty Act - Publications · PDF fileThe Succession Duty Act being ... confer...

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The Succession Duty Act

being

Chapter 50 of The Revised Statutes of Saskatchewan, 1940 (effective February 1, 1941).

NOTE:This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation.

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Table of Contents

SHORT TITLE1 Short title

INTERPRETATION2 Interpretation3 What dispositions and devolutions of property

confer successions4 Property and succession subject to duty5 Property deemed to pass on the death6 Allowance in computing dutiable value7 Value of mortgages and agreements8 Distribution laws amended9 Exemptions from duty10 Exceptions as to certain gifts and transfers inter vivos

SCALES OF DUTY11 Duties in respect of succession and on property12 Duties where property passes to near relatives13 Additional duty where property exceeds $25,00014 Where near relatives are not domiciled in

Saskatchewan15 Where deceased not domiciled in Saskatchewan and

beneficiaries preferred16 Where property passes to collaterals and

exceeds $2,50017 Where share exceeds $5,00018 Where collaterals not domiciled in Saskatchewan19 Where deceased not domiciled in Saskatchewan20 How additional duty fixed where deceased dies

outside Saskatchewan21 Rates where property passes to other persons22 Where such other persons not domiciled in

Saskatchewan23 Where deceased not domiciled in Saskatchewan24 Additional duty25 Provision for reciprocity to prevent double taxation26 How benefit ascertained

PERSONS LIABLE FOR DUTY27 Liability of heir, etc.28 Succession duty a debt due the Crown29 Duty payable out of share30 Deduction at duties31 When no executor accountable for duty32 Bequest or devise to executor or trustee in lieu

of commissions

STATEMENTS OF PROPERTY AND RELATIONSHIP33 Filing inventory34 Security to be furnished35 Fee paid on filing statement

PROPERTY NOT DISCLOSED36 Property not disclosed on application for probate, etc.37 Transferee’s liability where property not disclosed

APPRAISEMENT38 Valuation by appraiser39 Assessment and appeal therefrom

SUCCESSION DUTY EXAMINER40 Appointment of examiner to make inquiries41 Notice to persons42 Powers of examiner43 Evidence44 Appointment of guardian45 Costs46 Filing report of examiner47 Appeal48 Rules of procedure

PAYMENT OF DUTY, TIME, INTEREST49 Payment of duty, time and conditions50 Duty on annuities51 Extension of time52 Property accumulated53 Property subject to power of appointment54 Discharge

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INTERESTS IN EXPECTANCY55 Time for payment of duty on interest in expectancy56 Payment forthwith when interest in expectancy

falls into possession57 Where no person presently beneficially entitled58 Commutation of duty59 Interest in expectancy charged with duty paid60 Refunding duty upon subsequent payment of debts61 Prohibitions

COMPOSITION BY THE BOARD OF REVENUE COMMISSIONERS

62 Composition in complicated cases

HOW DUTIES RECOVERED63 Recovery of succession duties by action

DUTIES IN NEGLECTED ESTATES64 Where possession of property not taken65 When property vests in His Majesty66 Administration to chairman of commission67 Power to vest in successor of chairman68 Security not necessary69 Payment of Succession Duty70 Waiver of rights of His Majesty

THE DUTIES A LIEN ON LAND71 Filing of notice of lien72 Entry by Registrar73 Withdrawal of notice74 Property alienated75 Remedies are additional76 Lien in favour of the Crown77 Bona fide purchaser not liable for duty78 Tax sale purchaser not liable79 Rights of sureties or guarantee companies80 Idem

MISCELLANEOUS PROVISIONS81 Requiring of further information by Commission82 Fee on filing supplementary material83 Determining value of annuity84 Consent to issue of letters85 Duty paid Provincial Treasurer86 Remission of duty in cases of persons killed in the war87 Quick successions88 Fees of clerks of courts, etc.89 Lieutenant Governor in Council may make regulations90 Application of Act

SCHEDULE

CHAPTER 50

An Act relating to the Payment of Succession Duty

SHORT TITLE

Short title

1 This Act may be cited as The Succession Duty Act.1938, c.11, s.1; R.S.S. 1940, c.50, s.1.

INTERPRETATION

Interpretation

2 In this Act, unless the context otherwise requires, the expression:

“Aggregate value”

1. “Aggregate value” means the fair actual value of all the property passing on the death wherever situate, after the debts, incumbrances and other allowances authorized by section 6 are deducted therefrom;

“Child”

2. “Child” means a lawful child of the deceased, and includes a person lawfully adopted while under the age of twelve years by the deceased as his child, a person to whom the deceased during infancy of such person stood in loco parentis for a period of not less than ten years, and any lineal descendant of such child, adopted child or person, born in lawful wedlock;

“Commission”, “Commissioner”

3. “Commission” means the Provincial Tax Commission established by The Provincial Tax Commission Act and “commissioner” means the Provincial Tax Commissioner appointed under the authority of that Act;

“Dutiable value”

4. “Dutiable value” means the aggregate value less the exemptions authorized by this Act;

“Executor”

5. “Executor” includes an administrator;

“Fair actual value”

6. “Fair actual value” means the purchasing or acquisitive capacity of the various elements of value of property including the future prospects of sale or development thereof;

“Interest in expectancy”

7. “Interest in expectancy” includes an estate, income or interest in remainder or reversion and any other future interests whether vested or contingent but does not include a reversion expectant on the determination of a lease;

“Passing on the death”

8. “Passing on the death” means passing either immediately on the death or after an interval, either certainly or contingently, and either originally or by way of substitutive limitation, whether the deceased was at the time of his death domiciled in Saskatchewan or elsewhere;

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SUCCESSION DUTYc. 50

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“Property”

9. “Property” includes real and personal property of every description and every state and interest therein or income therefrom capable of being devised or bequeathed by will or of passing on the death, and the proceeds of sale of such property, and any money or investment for the time being representing the proceeds of sale.

1938, c.11, s.2; R.S.S. 1940, c.50, s.2.

What dispositions and devolutions of property confer successions

3(1) Every past or future disposition of property whereby any person has or shall become beneficially entitled, either immediately or after an interval, either certainly or contingently, and either originally or by way of substitutive limitation, to any property or the income thereof, upon the death, after the twenty-first day of November, 1903 of any person domiciled in Saskatchewan, whether the death has heretofore happened or hereafter happens, and every devolution by law of any beneficial interest in property, or the income thereof, upon the death of any person so domiciled to any other person in possession or expectancy, shall be deemed to have conferred or to confer on the person entitled by reason of any such disposition or devolution a “succession” and the term “successor” shall denote the person so entitled.

(2) Where a successor has become entitled or claims to be entitled to a beneficial interest in property passing on the death of a deceased person, who at the time of his death was domiciled in the province, and such title or claim to such title derived from or is based upon a devolution by or under the law of the province, or upon a past or future disposition of property made by such deceased person within the meaning of subsection (1), such successor, or the executor or other person on behalf of the successor, shall pay a duty or tax by reason of having acquired such title or having a claim thereto, which duty or tax is described in this Act as “a duty or duties in respect of the succession”, and is imposed at the rate or rates hereinafter set forth by way of condition upon or as an incident of the accession to the benefits of the succession.

1938, c.11, s.3; 1940, c.12, s.2; R.S.S. 1940, c.50, s.3.

Property and succession subject to duty

4(1) Where the deceased was at the time of his death domiciled elsewhere than in Saskatchewan all property situate in Saskatchewan and any interest therein or income therefrom passing on the death of the deceased shall be subject to duty at the rates hereinafter imposed.

(2) Where the deceased was at the time of his death domiciled in Saskatchewan, a duty shall be imposed at the rates hereinafter set forth in respect of the succession, and a duty shall also be imposed at the rates hereinafter set forth upon all property situate in Saskatchewan and any interest therein or income therefrom passing on the death of the deceased, where such property is not included in the property, the subject matter of the succession.

(3) A duty shall be imposed at the rates hereinafter set forth in respect of every disposition of property operating or purporting to operate as an immediate gift inter vivos made within twenty years prior to the death of the deceased, where the property disposed of is situate in the province at the time of the disposition and where the person making the disposition is at that time domiciled in the province.

1938, c.11, s.4; 1940, c.12, s.3; R.S.S. 1940, c.50, s.4.

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SUCCESSION DUTY c. 50

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Property deemed to pass on the death

5 Property passing on the death of the deceased shall be deemed to include for all purposes of this Act the following property:

Property transferred in comtemplation of death

(a) property and income therefrom voluntarily transferred by grant, bargain, sale, gift or by any form or manner of transfer made in general contemplation of the death of the grantor, bargainor, vendor or donor, and with or without regard to the imminence of such death, or made or intended to take effect in possession or enjoyment after such death to any person in trust or otherwise, or the effect of which is that any person becomes beneficially entitled in possession or expectancy to such property or income;

Donations mortis causa and gifts inter vivos

(b)(i) property taken as a donatio mortis causa;

(ii) property taken under a disposition operating or purporting to operate as an immediate gift inter vivos, whether by way of transfer, delivery, declaration of trust, or otherwise, made within twenty years prior to the death of the deceased;

(iii) property taken under a gift whenever made of which actual and bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him, whether voluntarily or by contract or otherwise, except as hereinafter mentioned;

Property vested jointly with interest to survivor

(c) property, including money in banks or other institutions, held in the joint names of the deceased and one or more persons and payable to or passing to the survivor or survivors or the portion of such joint property which is so payable or which passes as aforesaid, but notwithstanding anything herein contained that part of such joint property payable or passing as aforesaid which is shown to the satisfaction of the commission to have been contributed by some person other than the deceased shall not be deemed to be property passing on the death;

Property passing under settlement, etc.

(d) property passing under a past or future settlement made by deed or other instrument not taking effect as a will and any trust whether expressed in writing or otherwise, and, if contained in a deed or other instrument effecting the settlement, whether such deed or other instrument was made for valuable consideration or not as between the settlor and any other person, whereby an interest in such property or the proceeds of sale thereof for life, or any other period determinable by reference to death, is reserved, either expressly or by implication, to the settlor, or whereby the settlor may have reserved to himself the right by the exercise of any power to restore to himself, or to reclaim the absolute interest in such property, or the proceeds of sale thereof, or otherwise to resettle the same or any part thereof;

Annuities, insurance, etc.

(e) any annuity or other interest purchased or provided by the deceased, either by himself alone or in concert or by arrangement with any other person, to the extent of the beneficial interest accruing or arising by survivorship or otherwise on the death of the deceased;

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Policies of insurance

(f) money received or receivable under a policy of insurance effected by any person on his life, whether or not such insurance is payable to or in favour of a preferred beneficiary within the meaning of The Saskatchewan Insurance Act, where the policy is wholly kept up by him for the benefit of any existing or future donee, whether nominee or assignee, or for any person who may become a donee, or a part of such money in proportion to the premiums paid by him, where the policy is partially kept up by him for such benefit;

Property over which decedent had power of disposal

(g) property of which the person dying was at the time of his death competent to dispose; and a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general power as would if he were sui juris enable him to dispose of the property as he thinks fit, whether the power is exercisable by instrument inter vivos or by will or both, but exclusive of any power exercisable in a fiduciary capacity under a disposition not made by himself or as mortgagee. A disposition taking effect out of the interest of the person so dying shall be deemed to have been made by him whether the concurrence of any other person was or was not required. Money which a person has a general power to charge on property shall be deemed to be property of which he has the power to dispose;

Marriage consideration

(h) any property transferred to or settled on or agreed to be transferred to or settled on any person or persons whomsoever, by a deceased person, in consideration of marriage;

Partial consideration in money or money’s worth

(i) property transferred during the lifetime of the deceased for a consideration in money or money’s worth to the extent to which the fair actual value of the property at the time of the transfer exceeded the consideration paid therefor.

Normal expenditure

(2) The provisions contained in clause (b) of subsection (1) shall not apply to property taken under a disposition operating or purporting to operate as an immediate gift inter vivos and made by a person dying on or after the first day of January, 1934, where the gift is proved to the satisfaction of the commission to have been part of the normal expenditure of the deceased, and to have been reasonable, having regard to the amount of his income and the circumstances under which the gift was made.

Gifts to Province or University

(3) Where propety has been given by the deceased in his lifetime, or is devised or bequeathed by his will, to or for the benefit of the Province of Saskatchewan, or to or for the benefit of the University of Saskatchewan, and such property is accepted by the donee in the terms of the gift thereof, then such property shall not be deemed to be property passing on the death of the deceased for any purpose whatsoever under this Act.

1938, c.11, s.5; 1940, c.12, s.4; R.S.S. 1940, c.50, s.5.

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Allowance in computing dutiable value

6(1) In determining the dutiable value of property or the value of a beneficial interest in property or the value of a succession to property or the value of a disposition of property the fair actual value shall be taken as at the date of the death of the deceased, and allowance shall be made for reasonable funeral expenses, debts and incumbrances and surrogate court fees (not including solicitor’s charges); and any debts or incumbrances for which an allowance is made shall be deducted from the value of the land or other subject of property liable thereto; but an allowance shall not be made:

(a) for any debts incurred by the deceased or incumbrances created by a disposition made by him unless such debts or incumbrances were created bona fide for full consideration in money or money’s worth wholly for the deceased’s own use and benefit and to take effect out of his estate; nor

(b) for any debt in respect whereof there is a right to reimbursement from any other estate or person unless such reimbursement cannot be obtained; nor

(c) more than once for the same debt or incumbrance charged upon the different portions of the estate; nor

(d) save as aforesaid, for the expense of the administration of the estate or the execution of any trust created by the will of the deceased or by any instrument made by him in his lifetime; nor

(e) for any debt or incumbrance, or portion thereof, which, by due process of law, cannot be realized out of the property; nor

(f) for any debt or any part of any debt which would otherwise be allowed under this section not actually and bona fide paid or intended to be paid; nor

(g) for any debt not recoverable by reason of The Limitation of Actions Act.

(2) Where the deceased is domiciled outside of Saskatchewan at the time of his death an allowance shall not be made, in determining the dutiable value of property in Saskatchewan, for debts due from the deceased to persons resident out of Saskatchewan. unless contracted to be paid in Saskatchewan or charged on property situate within Saskatchewan, except to the extent to which it is shown to the satisfaction of the commission that the real and personal property passing on the death of the deceased situate out of Saskatchewan is insufficient for their payment.

1938, c.11, s.6; 1940, c.12, s.5; R.S.S. 1940, c.50, s.6.

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Value of mortgages and agreements

7(1) The fair actual value of mortgages and agreements for sale of land shall be deemed to be the full amount of the indebtedness in respect of principal and interest outstanding thereunder as at the time of the death of the owner, provided that:

(a) if the executor within a period of three year’s from the date of the issue of letters probate or letters of administration establishes to the satisfaction of the commission that the personal covenant of the mortgagor or purchaser is valueless and that the estate has suffered a bona fide loss as the result of foreclosure or cancellation proceedings or otherwise, the commission may in its sole and absolute discretion accept a valuation of such securities based upon the value of the land affected thereby as at the time of the death of the deceased, and may revise the claim for succession duty accordingly;

(b) if the executor within a period of three years from the date of the issue of letters probate or letters of administration establishes to the satisfaction of the commission that he has made and completed a bona fide adjustment of the indebtedness and that such reduction was made because of the debtor’s inability, by reason of economic conditions, to meet the indebtedness in full and that the transaction was not for the purpose of defeating or evading the payment of succession duty, the commission may in its sole and absolute discretion accept a valuation based upon the adjusted amount of the indebtedness, and may revise the claim for succession duty accordingly;

(c) where a mortgage or agreement for sale of land has been the subject of a gift by the deceased during his lifetime, the fair actual value shall be deemed to be the full amount of the indebtedness in respect of principal and interest outstanding thereunder as of the date of the gift, provided that the claim for duty may be adjusted as hereinbefore mentioned within a period of three years from the date of the filing of the statement required by subsection (1) of section 33.

Adjustment of mortgages and agreements

(2) Where, in the lifetime of a mortgagee or vendor, the indebtedness under a mortgage on or an agreement for sale of land has been partially forgiven or has been adjusted on a reduced basis either by the mortgagee or vendor writing off a portion of such indebtedness, whether principal or interest, or accepting an extension agreement or a new agreement for sale wherein the principal or interest is reduced or a lower rate of interest fixed, or in any other manner, such partial forgiveness of indebtedness or such adjustment shall not be deemed to be a gift , and the amount forgiven or the amount of the reduction shall not on the death of the mortgagee or vendor be included in the aggregate or dutiable value of the property passing on his death, provided that the commission is satisfied that the debt was partially forgiven or the reduction was effected because of the debtor’s inability by reason of economic conditions to meet the indebtedness in full, and that the transaction was entered into in good faith and not for the purpose of defeating or evading the payment of succession duty. Where the indebtedness in respect of a mortgage or agreement for sale of land is the subject of a gift by the deceased during his lifetime and the donee, in the interval between the date of the gift and the date of the death of the donor, has partially forgiven or has adjusted the debt in the manner hereinbefore mentioned, the amount forgiven or the amount of the reduction shall not be included in the aggregate or dutiable value of the property passing on the death of the donor.

1938, c.11, s.7; 1940, c.12, s.6; R.S.S. 1940, c.50, s.7.

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Distribution laws amended

8(1) The persons mentioned in The Intestate Succession Act as entitled to benefit upon the death of an intestate shall not have an absolute and unqualified right so to benefit, but such right shall be subject to the condition or qualification that the Crown in the right of the province shall have priority in the distribution of the estate of the intestate and shall first be paid the succession duty imposed with respect to such intestate succession.

(2) The persons mentioned in the last will and testament of a deceased person who dies domiciled in the province shall not have an absolute and unqualified right to the benefits provided by such last will and testament, but such right shall be subject to the condition or qualification that the Crown in the right of the province shall have priority in the distribution of the estate of the deceased and shall first be paid the succession duty imposed with respect to such intestate succession.

(3) The conditions or qualifications referred to in subsections (1) and (2), shall be deemed to form part and always to have formed part of the law of distribution of the province in respect of the estates of deceased persons dying domiciled in the province, and the Crown in the right of the province shall be deemed to be entitled to the succession duty imposed with respect to the succession to such estates as if it had been directly provided either by The Intestate Succession Act or by the last will and testament of the deceased that the amount of such succession duty, when ascertained, shall be payable to the Crown in the right of the province as its share of the estate of the deceased in distribution, and that the shares of the beneficiaries shall be reduced accordingly.

1938, c.11, s.8; R.S.S. 1940, c.50, s.8.

Exemptions from duty

9 No duty shall be leviable:

(a) on any estate the aggregate value of which does not exceed $1,000, or in respect of the succession to any beneficial interest in such estate;

(b) in respect of the succession to any beneficial interest in property passing by will, intestacy or otherwise, to or for the use of a person or persons domiciled in Saskatchewan, being the father, mother, husband, wife, child, daughter-in-law or son-in-law of the deceased, where the aggregate value of the property of the deceased does not exceed $15,000 and where the person leaving such property was at the time of his death domiciled in Saskatchewan;

(c) on moneys receivable under a contract of insurance effected by a deceased person on his life, and expressly made payable to the Provincial Treasurer, for the purpose of paying the duty imposed by this Act, or in respect of the succession to such moneys, except as to any excess thereof over and above the amount of the duty which excess, received by the Provincial Treasurer, shall be accounted for by him to the persons entitled thereto;

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(d) on moneys received or receivable under a contract of insurance effected on his life by a person dying on or after the third day of February, 1922, if such moneys are payable under the terms of the contract to the husband, wife, child, grandchild or mother of the deceased and the total amount of the moneys payable under any one contract does not exceed $5,000, provided, however, that if any one beneficiary receives more than $5,000 by reason of the deceased having effected two or more contracts of insurance on his life, then the moneys received or receivable by the beneficiary under such contracts shall not be subject to any exemptions under this clause;

(e) where the whole value of any property passing to any one person or the succession to any such property does not exceed $300;

(f) on real property situate outside of the province;

(g) in respect of any pension or annuity payable to the widow or child of any deceased clergyman, notwithstanding that the deceased contributed during his lifetime to any fund out of which such pension or annuity is so payable.

1938, c.11, s.9; 1940, c.12, s.7; R.S.S. 1940, c.50, s.9.

Exceptions as to certain gifts and transfers inter vivos

10(1) Notwithstanding anything contained in this Act, no duty shall be payable in respect of any property:

(a) given absolutely more than three years before the death of the donor to the father, mother, child, son-in-law or daughter-in-law of the donor to the value or amount of $15,000 among all of them;

(b) given by the donor where the gift is proved to have been absolute and to have taken effect in the lifetime of the donor, to have been part of his ordinary and normal expenditure and to have been reasonable, having regard to the amount of his income and the circumstances under which the gift was made;

of which property actual and bona fide possession and enjoyment have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him, whether voluntary or by contract or otherwise; nor in respect of property:

(c) given by the donor in his lifetime and not exceeding in value the sum of $500 in the case of any one donee; or

(d) actually and bona fide transferred for a consideration in money or money's worth paid to the transferor for his own use and benefit, except to the extent, if any, to which at the time of the transfer the value of the property transferred exceeds that of the consideration so paid.

(2) Notwithstanding anything contained in this Act, a disposition of any property by the deceased in his lifetime, including the property, the subject matter of such disposition, and any property devised or bequeathed by him, to or in favour of a religious, charitable or educational organization for religious, charitable or educational purposes, when such organization carries on its work solely within Saskatchewan, shall not be included for the purpose of arriving at the aggregate value or be subject to duty.

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(3) When a religious, charitable or educational organization carries on its work both within and outside Saskatchewan and there is a disposition of any property by the deceased in his lifetime or any property is devised or bequeathed by him to such organization, notwithstanding anything contained in this Act, the portion of such property which is in the same ratio to the whole as the portion of the expenditures of the organization for carrying on its work in Saskatchewan bears to its total expenditures, during such period as the commission may determine, shall not be included for the purpose of arriving at the aggregate value, and no duty shall be payable in respect to such portion.

(4) Where there is a disposition of any property by the deceased in his lifetime or any property is devised or bequeathed by him to the Canadian Red Cross Society, notwithstanding anything contained in this Act, such property shall not be included for the purpose of arriving at the aggregate value, and no duty shall be payable in respect of such property.

(5) The provisions of subsections (2), (3) and (4) shall not apply to any estate upon which or with respect to the succession to which duty has been assessed or paid in part before the twenty-third day of March, 1938.

1938, c.11, s.10; 1940, c.12, s.8; R.S.S. 1940, c.50, s.10.

SCALES OF DUTY

Duties in respect of succession and on property

11(1) Subject to the exceptions mentioned in sections 9 and 10 there shall be levied and paid for the purpose of raising a revenue for provincial purposes the duties set forth in the following sections upon or in respect of the following, that is to say:

(a) in respect of the succession, where the deceased was at the time of his death domiciled in the province;

(b) on property passing on the death and situate in the province, where the deceased was at the time of his death domiciled outside of the province;

(c) on property passing on the death and situate in the province, where the deceased was at the time of his death domiciled in the province, and where the property is not included in the property the subject matter of the succession; and

(d) in respect of every disposition of property operating or purporting to operate as an immediate gift inter vivos made within twenty years prior to the death of the deceased, where the property disposed of is situate in the province at the time of the disposition and where the person making the disposition is at that time domiciled in the province.

(2) The duties mentioned in subsection (1) shall be over and above the fees paid under The Surrogate Courts Act.

1938, c.11, s.11; 1940, c.12, s.9; R.S.S. 1940, c.50, s.11.

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Duties where property passes to near relatives

12 Where the aggregate value of the property exceeds $15,000, duties shall be levied and paid:

(a) on property passing or on so much thereof as passes in manner hereinbefore mentioned, either in whole or in part, to or for the benefit of the father, mother, husband, wife, child, son-in-law or daughter-in-law of the deceased, where the property is situate in the province and where the deceased was at the time of his death domiciled outside of the province;

(b) in respect of the succession, where the deceased was domiciled in the province at the time of his death, to the extent to which the property passes in manner hereinbefore mentioned to or for the benefit of the father, mother, husband, wife, child, son-in-law or daughter-in-law of the deceased;

(c) on property passing or on so much thereof as passes in manner hereinbefore mentioned, either in whole or in part, to or for the benefit of the father, mother, husband, wife, child, son-in-law or daughter-in-law of the deceased, where the property is situate in the province and is not included in the property the subject matter of the succession, arid where the deceased was at the time of his death domiciled in the province;

(d) in respect of every disposition of property operating or purporting to operate as an immediate gift inter vivos made within twenty years prior to the death of the deceased to or for the benefit of the father, mother, husband, wife, child, son-in-law or daughter-in-law of the deceased, where the property disposed of is situate in the province at the time of the disposition and where the person making the disposition is at that time domiciled in the province;

and such, duties shall be levied and paid at the rate and on the scale as follows:

Where the aggregate value:

(a) exceeds $15,000 and does not exceed $25,000, 1 per cent.;

(b) exceeds $25,000 and does not exceed $50,000, 2 per cent.;

(c) exceeds $50,000 and does not exceed $75,000, 2½ per cent.;

(d) exceeds $75,000 and does not exceed $100,000, 3½ per cent.;

(e) exceeds $100,000 and does not exceed $150,000, 5 per cent.;

(f) exceeds $150,000 and does not exceed $200,000, 5½ per cent.;

(g) exceeds $200,000 and does not exceed $300,000, 6 per cent.;

(h) exceeds $300,000 and does not exceed $350,000, 7 per cent.;

(i) exceeds $350,000 and does not exceed $400,000, 8 per cent.;

(j) exceeds $400,000 and does not exceed $500,000, 10 per cent.;

(k) exceeds $500,000 and does not exceed $600,000, 11 per cent.;

(l) exceeds $600,000 and does not exceed $700,000, 12 per cent.;

(m) exceeds $700,000 and does not exceed $800,000, 13 per cent.;

(n) exceeds $800,000 and does not exceed $900,000, 14 per cent.;

(o) exceeds $900,000 and does not exceed $1,000,000, 15 per cent;

(p) exceeds $1,000,000, 16 per cent.1938, c.11, s.12; 1940, c.12, s.10; R.S.S. 1940, c.50, s.12.

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Additional duty where property exceeds $25,000

13 Where the aggregate value of the property exceeds $25,000 and any one person or beneficiary of the class mentioned in section 12 receives property or benefit exceeding the amount or value hereinafter mentioned, including in such property or benefit the value of property situate outside of Saskatchewan, a further duty shall be paid on the property situate in the province, or in respect of the succession to a beneficial interest in the property or disposition of the property, in addition to the duty provided for in section 12, as follows:

Where the whole value or amount so passing to any one person:

(a) exceeds $25,000 and does not exceed $50,000, ½ per cent.;



(d) exceeds $100,000 and does not exceed $200,000, 2 per cent.;

(e) exceeds $200,000 and does not exceed $400,000, 2½ per cent.;

(f) exceeds $400,000 and does not exceed $500,000, 3-per cent.;



(i) exceeds $700,000 and does not exceed $800,000, 5½ per cent.;


(k) exceeds $900,000 and does not exceed $1,000,000, 6½ per cent.;

(1) exceeds $1,000,000 and does not exceed $1,400,000, 7 per cent.;

(m) exceeds $1,400,000 and does not exceed $1,800,000, 7½ per cent.;

(n) exceeds $1,800,000 and does not exceed $2,000,000, 8 per cent.;

(o) exceeds $2,000,000 and does not exceed $2,400,000, 8½ per cent.;

(p) exceeds $2,400,000 and does not exceed $2,800,000, 9 per cent.;

(q) exceeds $2,800,000 and does not exceed $3,000,000, 9½ per cent.;

(r) exceeds $3,000,000, 10 per cent.1938, c.11, s.13; 1940, c.12, s.11; R.S.S. 1940, c.50, s.13

Where near relatives are not domiciled in Saskatchewan

14 Where the aggregate value of the property exceeds $5,000 and any property passes in the manner hereinbefore mentioned to or for the benefit of a person or persons not domiciled in Saskatchewan at the time of the death of the deceased, and such person is, or such persons respectively are, the father, mother, husband, wife, child, son-in-law or daughter-in-law of the deceased, there shall be levied and paid on the property situate in the province or on so much thereof as so passes, and in respect of the succession to a beneficial interest in the property or disposition of the property or so much thereof as so passes a duty of one per cent. in addition to any other duty payable under this Act.

1938, c.11, s.14; 1940, c.12, s.12; R.S.S. 1940, c.50, s.14.

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Where deceased not domiciled in Saskatchewan and beneficiaries preferred

15 Where the aggregate value of the property exceeds $5,000, and any property passes in the manner hereinbefore mentioned to or for the benefit of the father, mother, husband, wife, child, son-in-law or daughter-in-law of the deceased, then if the deceased was not domiciled in Saskatchewan at the time of his death the property or so much thereof as so passes shall be subject to a duty of one per cent. in addition to any other duty payable under this Act.

1938, c.11, s.15; R.S.S. 1940, c.50, s.15.

Where property passes to collaterals and exceeds $2,500

16 Where the aggregate value of the property exceeds $2,500, duties shall be levied and paid:

(a) on property passing or so much thereof as passes in manner hereinbefore mentioned, either in whole or in part, to or for the benefit of any lineal ancestor of the deceased, except father or mother, or to any brother or sister of the deceased, or to any descendant of such brother or sister, or to a brother or sister of the father or mother of the deceased, or to any descendant of such last mentioned brother or sister, where the property is situate in the province and where the deceased was at the time of his death domiciled outside of the province;

(b) in respect of the succession, where the deceased was domiciled in the province at the time of death, to the extent to which the property passes in manner hereinbefore mentioned to or for the benefit of any lineal ancestor of the deceased, except father or mother, or to any brother or sister of the deceased, or to any descendant of such brother or sister, or to a brother or sister of the father or mother of the deceased, or to any descendant of such last mentioned brother or sister;

(c) on property passing or on so much thereof as passes in manner hereinbefore mentioned, either in whole or in part, to or for the benefit of any lineal ancestor of the deceased, except father or mother, or to any brother or sister of the deceased, or to any descendant of such brother or sister, or to a brother or sister of the father or mother of the deceased, or to any descendant of such last, mentioned brother or sister, where the property is situate in the province and is not included in the property the subject matter of the succession, and where the deceased was at the time of his death domiciled in the province;

(d) in respect of every disposition of property operating or purporting to operate as an immediate gift inter vivos made within twenty years prior to the death of the deceased to or for the benefit of any lineal ancestor of the deceased, except father or mother, or to any brother or sister of the deceased, or to any descendant of such brother or sister, or to a brother or sister of the father or mother of the deceased, or to any descendant of such last mentioned brother or sister, where the property disposed of is situate in the province at the time of the disposition and where the person making the disposition is at that time domiciled in the province;

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and such duties shall be levied and paid at the rate and on the scale as follows:

Where the aggregate value:






(f) exceeds $50,000 and does not exceed $75,000, 10 per cent.;


(h) exceeds $100,000 and does not exceed $150,000, 12½ per cent.;


(j) exceeds $200,000 and does not exceed $250,000, 13½ per cent.;


(l) exceeds $300,000 and does not exceed $350,000, 14½ per cent.;


(n) exceeds $400,000 and does not exceed $500,000, 15½ percent.;

(o) exceeds $500,000 and does not exceed $600,000, 16 per cent.;

(p) exceeds $600,000 and does not exceed $700,000, 16½ per cent.;

(q) exceeds $700,000 and does not exceed $800,000, 17 per cent.;

(r) exceeds $800,000 and does not exceed $900,000, 17½ per cent.;

(s) exceeds $900,000 and does not exceed $1,000,000, 18 per cent.;

(t) exceeds $1,000,000 and does not exceed $1,200,000, 18½ percent.;

(u) exceeds $1,200,000 and does not exceed $1,500,000, 19 per cent.;

(v) exceeds $1,500,000 and does not exceed $2,000,000, 19½ per cent.;

(w) exceeds $2,000,000 and does not exceed $2,500,000, 20 per cent.;

(x) exceeds $2,500,000 and does not exceed $3,000,000, 20½ per cent.;

(y) exceeds $3,000,000, 21 per cent.1938, c.11, s.16; 1940, c.12, s.13; R.S.S. 1940, c.50, s.16.

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Where share exceeds $5,000

17 Where the aggregate value of the property exceeds $5,000 and any one person or beneficiary of the class mentioned in section 16 receives property or benefits exceeding the amount or value hereinafter mentioned, including in such property or benefit the value of property situate outside of Saskatchewan, a further duty shall be paid on the property situate in the province, or in respect of the succession to a beneficial interest in the property or disposition of the property, in addition to the duty provided for in section 16, as follows:

Where the whole value or amount so passing to any one person

(a) exceeds $5,000 and does not exceed $25,000, ½ per cent.;







(h) exceeds $300,000 and does not exceed $400,000, 5 per cent;



(k) exceeds $750,000 and does not exceed $1,000,000, 8 per cent.;

(l) exceeds $1,000,000, 9 per cent.1938, c.11, s.17; 1940, c.12, s.14; R.S.S. 1940, c.50, s.17.

Where collaterals not domiciled in Saskatchewan

18 Where the aggregate value of the property exceeds $2,500 and any property passes in the manner hereinbefore mentioned to or for the benefit of a person or persons not domiciled in Saskatchewan at the time of the death of the deceased, and such person is, or such persons respectively are, any lineal ancestor of the deceased except the father or mother, a brother or sister of the deceased, a descendant of such brother or sister, a brother or sister of the father or mother of the deceased, or a descendant of such last mentioned brother or sister, there shall be levied and paid on the property situated in the province or on so much thereof as so passes and in respect of the succession to a beneficial interest in the property or disposition of the property or so much thereof as so passes a duty of one and one-half per cent. in addition to any other duty payable under this Act.

1938, c.11, s.18; 1940, c.12, s.15; R.S.S. 1940, c.50, s.18.

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Where deceased not domiciled in Saskatchewan

19 Where the aggregate value of the property exceeds $2,500, and any property passes in the manner hereinbefore mentioned to or for the benefit of any lineal ancestor of the deceased except the father or mother, a brother or sister of the deceased, a descendant of such brother or sister, a brother or sister of the father or mother of the deceased, or a descendant of such last mentioned brother or sister, then if the deceased was not domiciled in Saskatchewan at the time of his death, the property or so much thereof as so passes shall be subject to a duty of one and one-half per cent. in addition to any other duty payable under this Act.

1938, c.11, s.19; R.S.S. 1940, c.50, s.19.

How additional duty fixed where deceased dies outside Saskatchewan

20 The additional duty provided for by sections 13 and 17 shall be payable on the property in Saskatchewan where the deceased dies domiciled elsewhere than in Saskatchewan, but for the purpose of fixing the rate of such duty the beneficial interest in property outside of Saskatchewan passing to the successor or other persons on the same death shall be added tci the value of property in Saskatchewan, and nothing in this Act shall be construed to impose any duty, directly or indirectly, on property outside of Saskatchewan owned by any deceased person so domiciled.

1938, c.11, s.20; R.S.S. 1940, c.50, s.20.

Rates where property passes to other persons

21 Where the aggregate value of the property exceeds $1,000 duties shall be levied and paid:

(a) on property passing or so much thereof as passes in manner hereinbefore mentioned either in whole or in part, to or for the benefit of a person in any other degree of consanguinity to the deceased than as mentioned in the preceding sections, or to or for the benefit of a stranger in blood to the deceased, where the property is situate in the province, and where the deceased was at the time of his death domiciled outside of the province;

(b) in respect of the succession, where the deceased was domiciled in the province at the time of his death, to the extent to which the property passes in manner hereinbefore mentioned to or for the benefit of a person in any other degree of consanguinity to the deceased than as mentioned in the preceding sections, or to or for the benefit of a stranger in blood to the deceased;

(c) on property passing or on so much thereof as passes in manner hereinbefore mentioned, either in whole or in part, to or for the benefit of a person in any other degree of consanguinity to the deceased than as mentioned in the preceding sections, or to or for the benefit of a stranger in blood to the deceased, where the property is situate in the province and is not included in the property the subject matter of the succession, and where the deceased was at the time of his death domiciled in the province;

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(d) in respect of every disposition of property operating or purporting to operate as an immediate gift inter vivos made within twenty years prior to the death of the deceased to or for the benefit of a person in any other degree of consanguinity to the deceased than as mentioned in the preceding sections, or to or for the benefit of a stranger in blood to the deceased, where the property disposed of is situate in the province at the time of the disposition and where the person making the disposition is at that time domiciled in the province;

and such duties shall be levied and paid at the rate and on the scale as follows:

Where the aggregate value of the property:



(c) exceeds $3,000 and does not exceed $4,000, 6 per cent.;


(e) exceeds $5,000 and does not exceed $10,000, 10 per cent.;


(g) exceeds $15,000 and does not exceed $25,000, 12½ per cent.;



(j) exceeds $75,000 and does not exceed $100,000, 14½ per cent.;


(l) exceeds $150,000 and does not exceed $200,000, 17½ per cent.;


(n) exceeds $300,000 and does not exceed $500,000, 22½ per cent.;

(o) exceeds $500,000 and does not exceed $750,000, 25 per cent.;

(p) exceeds $750,000 and does not exceed $1,000,000, 27½ per cent.;

(q) exceeds $1,000,000 and does not exceed $1,500,000, 30 per cent.;

(r) exceeds $1,500,000 and does not exceed $2,000,000, 32 per cent.;

(s) exceeds $2,000,000 and does not exceed $2,500,000, 34 per cent.;

(t) exceeds $2,500,000 and does not exceed $3,000,000, 36 per cent.;

(u) exceeds $3,000,000, 37 per cent.1938, c.11, s.21; 1940, c.12, s.16; R.S.S. 1940, c.50, s.21.

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Where such other persons not domiciled in Saskatchewan

22 Where the aggregate value of the property exceeds $1,000, and any property passes in the manner hereinbefore mentioned to or for the benefit of a person or persons not domiciled in Saskatchewan at the time of the death of the deceased, and such person is, or such persons respectively are, any person in any other degree of consanguinity to the deceased than as mentioned in sections 12 and 16, or any stranger in blood to the deceased, there shall be levied and paid on the property situated in the province or on so much thereof as so passes and in respect of the succession to a beneficial interest in the property or disposition of the property or so much thereof as so passes a duty of two per cent. in addition to any other duty payable under this Act.

1938, c.11, s.22; 1940, c.12, s.17; R.S.S. 1940, c.50, s.22.

Where deceased not domiciled in Saskatchewan

23 Where the aggregate value of the property exceeds $1,000 and any property passes in the manner hereinbefore mentioned to or for the benefit of any person in any other degree of consanguinity to the deceased than as mentioned in sections 12 and 16, or to or for the benefit of a stranger in blood to the deceased, then, if the deceased was not domiciled in Saskatchewan at the time of his death, the property or so much thereof as so passes shall be subject to a duty of two per cent. in addition to any other duty payable under this Act.

1938, c.11, s.23; R.S.S. 1940, c.50, s.23.

Additional duty

24 In all cases where the aggregate value of the property passing on the death of any person dying on or after the first day of May, 1932, exceeds $20,000, there shall be added to the amount of the duty payable under sections 12 to 23, and levied and paid, a sum equal to ten per cent. of that amount.

1938, c.11, s.24; R.S.S. 1940, c.50, s.24.

Provision for reciprocity to prevent double taxation

25(1) Subject to the provisions of subsection (2) where, upon property locally situated outside Saskatchewan or any interest therein, there has been paid any estate, succession or legacy duty or tax elsewhere than in Saskatchewan, an allowance for the amount so paid shall be made by this province, and the property upon which such duty or tax has been paid elsewhere shall be subject to payment only of the amount, if any, by which the duty herein provided exceeds the duty or tax so paid elsewhere.

(2) Such allowance shall be made only:

(a) as to any country where an allowance is made for the succession duty paid under this Act on property situate in Saskatchewan, passing on the death of a person domiciled elsewhere than in Saskatchewan; and

(b) if the Lieutenant Governor in Council by order in council has extended the provisions of subsection (1) to apply to such country.

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(3) The Lieutenant Governor in Council may revoke any such order, where it appears that the law of the country has been so altered that it would not authorize the making of an order hereunder.

(4) For the conjoint purpose of this section and of section 20 of The Finance Act, 1894, of the United Kingdom, the local situation of any property shall be determined in accordance with the law in force for the time being in Great Britain or Northern Ireland, as the case may require.

(5) The tax imposed by this Act in respect of personal property, except tangible personal property having an actual situs in Saskatchewan, shall not be payable:

(a) if the deceased was, at the time of his death, resident in a country which did not impose transfer tax, death tax or succession duty of any character in respect of personal property of residents of Saskatchewan, except tangible personal property having an actual situs in such country; or

(b) if the laws of that country contained at that time, a reciprocal provision under which non-residents were exempted from transfer taxes, succession duties or death taxes of every character in respect of personal property, except tangible personal property having an actual situs therein, on condition that the country of residence of such non-residents allowed a similar exemption to residents of that country.

(6) For the purposes of this section:

(a) the word “country” shall include the United Kingdom, a British Dominion, colony or possession and a foreign country or a political division or possession of a foreign country;

(b) any tax imposed under the United States Revenue Act shall not be considered a transfer tax, death tax or succession duty in respect of personal property of residents of Saskatchewan;

(c) “intangible personal property” shall mean incorporeal property, including money, deposits in banks, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of any interest in property and evidences of debt;

(d) all other personal property shall be considered tangible personal property.

(7) Subsections (5) and (6) shall come into force, with respect to any country, only when the Lieutenant Governor has by proclamation named a day for that purpose.

1938, c.11, s.25; R.S.S. 1940, c.50, s.25.

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How benefit ascertained

26(1) Notwithstanding that the benefit to which each beneficiary is entitled under the will of a deceased person or upon his intestacy cannot be definitely ascertained until the time of distribution, nevertheless for the purposes of this Act, and particularly for the purpose of determining the rate and amount of duty payable by each beneficiary, and the property out of which it is payable, such benefit, shall be deemed to be ascertained or to be ascertainable as at the time of the death of the deceased in the following manner, that is to say:

(a) where property is specifically devised or bequeathed, the benefit shall be deemed to be equivalent to the value of that property as at the time of the death of the deceased after deducting therefrom such portion of the allowances mentioned in section 6 as are legally payable thereout;

(b) where by his will the deceased has made provision for bequests other than specific bequests or residuary benefits, such bequests shall be regarded as payable proportionately out of the property legally applicable to the satisfaction thereof, and such property shall be deemed to be of a value upon distribution equivalent to the value thereof as at the time of the death of the deceased after deducting therefrom such portion of the allowances mentioned in section 6 as are legally payable thereout, and each beneficiary shall be deemed to benefit as if the value or amount thus ascertained were distributed accordingly;

(c) where by his will the deceased has made provision that, after payment of specific and other bequests and debts, his residuary estate shall devolve upon certain beneficiaries, the value of such residuary estate shall be deemed to be equivalent to the value or amount which would be arrived at if the whole property of the deceased were available for distribution at or immediately after his death on the basis of the values then existing after deducting specific and other bequests mentioned in the will and such portion of the allowances mentioned in section 6 as are legally payable thereout, and each residuary beneficiary shall be deemed to benefit as if the value or amount thus ascertained were distributed accordingly;

(d) where a person dies intestate, the benefit passing to the persons entitled to share in the distribution of his estate under The Intestate Succession Act or any other statute of distribution shall be deemed to lie equivalent to the value of the property the subject matter of the succession, as at the time of the death of the deceased, after deducting therefrom such allowances mentioned in section 6 as are legally payable thereout.

(2) Property passing on the death other than property devolving under the will of a deceased person or upon intestacy shall be valued as at the date of the death of the deceased, and each beneficiary in respect of such property shall be deemed to be entitled to a benefit equivalent to the value of that property or of his interest therein at that time.

(3) Where in this Act the expression “property passing to or for the benefit of” appears, the word “benefit” shall be construed as having reference to the benefit deemed to be ascertained or to be ascertainable in accordance with the provisions of this section.

1938, c.11, s.26; R.S.S. 1940, c.50, s.26.

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PERSONS LIABLE FOR DUTY

Liability of heir, etc.

27(1) Every heir, legatee, donee or other successor and every person to whom property passes for any beneficial interest in possession or in expectancy shall be liable for the duty upon so much of the property as so passes to him, or the duty in respect of the succession to a beneficial interest in the property or disposition of the property which so passes to him.

Executors to pay duty out of property

(2) No executor or trustee shall be personally liable to pay the duty imposed by this Act upon the property passing on the death of a deceased person, or the duty imposed in respect of the succession to property. Nevertheless the executor or trustee may be required to pay such duty out of the property or money in his possession belonging or owing to the beneficiaries, or out of any property or money which he can reduce into his possession or which has come into his possession or is vested in him or is under his control in his capacity as executor or trustee, or by virtue of his authority in that capacity, and, if he fails to do so within a period of twelve months from the death of the deceased, may be sued for the amount of the duty and interest, but only in his representative capacity, and any judgment rendered against him in such capacity shall be executed against such property or money only.

Money retained by executor paid over to commission

(3) Every sum of money retained by an executor or trustee or paid into his hands for the duty on any property shall be paid by him forthwith to the commission or as the latter directs.

Executor deemed a revenue officer

(4) Such executor and trustee shall, for the purpose of the collection and payment of any duty which under the provisions of this Act it is his duty to collect and pay over to the commission, be deemed to be a revenue officer for the collection thereof within the meaning of The Treasury Department Act.

Persons liable to duty may raise same by sale, etc.

(5) Any person who may be required to pay the duty in respect of any property or in respect of the succession to ahyno property, which has come into his possession or is vested in him or is under his control, or which he can reduce into his possession or bring under his control, shall, for the purpose of paying such duty and interest and any expense properly paid or incurred in respect thereof or of raising the amount when already paid, have power to sell, mortgage or lease so much of the property as may be necessary for the purpose.

1938, c.11, s.27; 1940, c.12, s.18; R.S.S. 1940, c.50, s.27.

Succession duty a debt due the Crown

28 Succession duty is hereby declared to be and to rank as a debt due to the Crown in the right of Saskatchewan immediately before the death of any person who at the time of his death was the owner of or had an interest in property in Saskatchewan which at his death became or shall become liable for succession duty, or was the owner of, or had an interest in, property wheresoever situated in respect of the succession to any beneficial interest therein or disposition of which duty became or shall become payable.

1938, c.11, s.28; 1940, c.12, s.19; R.S.S. 1940, c.50, s.28.

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Duty payable out of share

29(1) The duty imposed by this Act shall be payable out of the share of each person or beneficiary entitled to share in the property of the deceased or entitled to a beneficial interest in such property according to the rate applicable to such person or beneficiary.

(2) Notwithstanding the foregoing provision any duty payable on the property passing to any person or beneficiary or in respect of the succession to property shall be recoverable as a debt due to the Crown within the meaning of section 28 by action in or on summary application to any court of competent jurisdiction against the executor in his representative capacity or the beneficiaries, or against the executor in such capacity and the beneficiaries, and any judgment rendered against the executor in his representative capacity or the beneficiaries, or against the executor in such capacity and the beneficiaries, shall be executed against the property passing on the death of the deceased or against the property or surplus in the hands of the executor or beneficiaries.

(3) In addition to the remedies provided for by subsection (2) judgment may be rendered in an action or other proceeding against a beneficiary for the succession duty payable upon property passing to or for his benefit, or in respect of the succession to a beneficial interest in property, and such judgment may be executed not only against such property or beneficial interest, but also against any property owned by the beneficiary within the province.

1938, c.11, s.29; 1940, c.12, s.20; R.S.S. 1940, c.50, s.29.

Deduction at duties

30(1) In the distribution of the property passing on the death of a deceased person, who at the time of his death was domiciled in the province, or in the distribution of any portion of such property which comes into the hands of the executor, such executor shall deduct out of the beneficial interest in such property to which the successor is entitled the duty or duties payable by the successor and shall forthwith pay or distribute the amount retained to the commission or as the latter directs.

(2) Any executor, trustee or other person, who transfers property to a successor without deducting the duty payable by such successor therefrom, shall incur a penalty equivalent to double the amount of the duty payable, and such penalty shall be recoverable against the executor, trustee or other person so chargeable by action in or on summary application to any court of competent jurisdiction.

1938, c.11, s.30; 1940, c.12, s.21; R.S.S. 1940, c.50, s.30.

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When no executor accountable for duty

31(1) Subject to the provisions of subsection (2) where property passes on the death of the deceased and no executor can be made accountable for succession duty in respect of such property or in respect of the succession to such property, every person to whom any property so passes for any beneficial interest in possession, and also, to the extent of the property actually received or disposed of by him, every trustee, guardian, committee or other person in whom any interest in the property so passing or the management thereof is at any time vested, and every person in whom the same is vested in possession by alienation or other derivative title shall be accountable for the succession duty in respect of such property or in respect of the succession to a beneficial interest in such property, and shall within two months after the death of the deceased or such later time as the commission allows deliver to the clerk of the surrogate court of the judicial district in which the said property is situate a statement to the best of his knowledge and belief of the property, which statement shall be verified under oath.

(2) No liability shall attach to insurance companies in respect of the duty on insurance moneys coming within the meaning of clauses (e) and (f) of subsection (1) of section 5, or the duty in respect of the succession to such moneys, if those companies, before disbursing the moneys or any portion thereof, give fifteen days’ previous notice thereof and supply such information to the commission in regard to the insurance as it may require, and comply with such terms and conditions as the commission may see fit to impose before the expiration of the period of fifteen days with regard to such portion of the succession duty as is or may be applicable to said moneys, or is payable in respect of the succession to such moneys.

1938, c.11, s.31; 1940, c.12, s.22; R.S.S. 1940, c.50, s.31.

Bequest or devise to executor or trustee in lieu of commissions

32 Where a bequest or devise of property, which otherwise would be liable to the payment of the duty under this Act, is made to an executor or trustee in lieu of commission or allowance, and the said bequest or devise exceeds what would be reasonable compensation for the services of such executor or trustee, the excess shall be liable for duty, and duty shall be payable in respect of the succession to such excess compensation, and a reasonable compensation shall, unless otherwise agreed upon with the commission, be fixed by a judge of the Court of King’s Bench.

1938, c.11, s.32; R.S.S. 1940, c.50, s.32.

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STATEMENTS OF PROPERTY AND RELATIONSHIP

Filing inventory

33(1) Every heir, legatee, donee or other successor, and every person to whom property passes for any beneficial interest in possession or in expectancy shall, within six months after the death of the deceased or such further time as the commission may allow, make and file with the clerk of the surrogate court of the district in which the deceased had a fixed place of abode, or in which the property or any part thereof is situated, a full, true and correct statement in duplicate under oath showing:

(a) a full itemized inventory in detail of all the property passing on the death of the deceased person, including any property situated outside of Saskatchewan and the fair actual value thereof on the date of his death;

(b) the several persons to whom the same passes, their places of residence and the degrees of relationship, if any, in which they stand to the deceased.

Where one files statement others relieved

(2) Where any one of the persons mentioned either in subsection (1) or subsection (3) has made and filed the statement required by these subsections, the commission may dispense with the making of the statement by any other of them.

Inventory, etc., filed by applicant

(3) Before the issue of letters probate or letters of administration or any other grant of letters made by a surrogate court in the estate of a deceased person and within twelve months after the death of the deceased, or such further time as the commission may allow, and before the resealing of any grant of probate or administration or other similar grant made by a court outside of Saskatchewan, a statement under oath similar to that required by subsection (1) shall be made in duplicate by the applicant, or where there are two or more applicants by all the applicants, and filed with the clerk of the surrogate court of the district in which application is made.

1938, c.11, s.33; R.S.S. 1940, c.50, s.33.

Security to be furnished

34(1) If the duty has not been paid by the successors or if security by a deposit of money has not been given, the applicant or applicants may furnish a bond in such amount as the commission may determine, the said bond to be executed by the applicant or applicants and either two sureties to be approved by the clerk of the surrogate court or a guarantee company approved by the Lieutenant Governor in Council under the provisions of The Guarantee Companies Securities Act, and to be conditioned for the due accounting to His Majesty for any succession duty with which the property of the deceased is chargeable, or for any succession duty in respect of the succession to a beneficial interest in such property, in default of payment being made by the persons liable therefor.

Accepting lump sum as security

(2) The commission may accept a sufficient sum as security for the due payment of any duty in lieu of or in addition to any other security, if it is furnished with a written agreement, executed by the applicant or applicants, that in consideration of the grant being made, the money so deposited may, at the expiration of twelve months from the death of the deceased, be applied by the commission towards satisfying the succession duty, in default of payment within that time by the persons liable therefor.

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Accepting bonds as security

(3) The commission may accept bonds of the Dominion of Canada or the Province of Saskatchewan as security for the due payment of any duty in lieu of or in addition to any other security, if it is furnished with:

(a) a written agreement, executed by the applicant or applicants, that in consideration of the grant being made, the bonds so deposited may, at the expiration of twelve months from the death of the deceased, be delivered by the commission to, and sold by the Provincial Treasurer, and the proceeds applied towards satisfying the succession duty, in default of payment within that time by the persons liable therefor; and

(b) where the bonds are registered securities, a transfer executed by the executor in favour of the Provincial Treasurer, such transfer to be returned to the executor if the succession duty is paid within twelve months from the death of the deceased.

Exceptions in furnishing security

(4) The preceding subsections shall not apply to estates in respect of which no succession duty is payable or estates in which the applicant to the surrogate court is an official administrator or acting in that capacity or where the applicant is a trust company approved by the Lieutenant Governor in Council under the provisions of The Trust Companies Act or of any Act or ordinance which that Act replaces. Where the applicants are a trust company so approved and an individual. the said provisions shall apply with the qualification that the bond required by subsection (1) shall be furnished by the individual applicant.

Duplicate statements to commission

(5) One duplicate of the statement required by section 33 shall be forthwith transmitted by the clerk of the surrogate court to the commission which shall determine the amount, if any, in which the property or any part thereof is subject to succession duty or will become subject thereto in the happening of a contingency, or the amount of duty, if any, payable in respect of the succession to such property.

1938, c.11, s.34; 1940, c.12, s.23; R.S.S. 1940, c.50, s.34.

Fee paid on filing statement

35 On all applications for letters probate or letters administration or any other grant of letters made to the surrogate court in the estate of a deceased person or for the resealing in Saskatchewan of any grant of probate or administration or other similar grant made by any court outside of Saskatchewan, and on the filing of a statement under oath by any person liable or accountable for duty under this Act, the applicant or one of the applicants or the person liable or accountable as aforesaid, shall at the time of filing the statement pay to the clerk of the court such fee as may be fixed by the Lieutenant Governor in Council for its examination by the commission and the clerk shall forthwith transmit such fee to the commission.

1938, c.11, s.35; R.S.S. 1940, c.50, s.35.

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PROPERTY NOT DISCLOSED

Property not disclosed on application for probate, etc.

36 If at any time it is discovered that any property was not disclosed upon the grant of letters probate, or of administration, or the filing of the statement as required by section 33, the person acting in the administration of such property and the person who is liable for the duty payable under this Act shall pay to the commission the amount which, with the duty, if any, previously payable or paid on such property, or the duty, if any, previously payable or paid in respect of the succession to a beneficial interest in such property, shall be sufficient to cover the duty chargeable according to the true value thereof at the rates fixed by this Act, together with interest thereon, and shall at the same time pay to the commission as a penalty a further duty of twenty-five per cent. of the duty chargeable on the value of the property not disclosed, or in respect of the succession to such property, and shall also within two months after the discovery of the omission, deliver to the clerk of the surrogate court an affidavit or sworn statement setting forth the property so not disclosed, and the value thereof, in default of which he shall incur a penalty of $10 for each day during which the default continues.

1938, c.11, s.36; 1940, c.12, s.24; R.S.S. 1940, c.50, s.36.

Transferee’s liability where property not disclosed

37 Where:

(a) property has been transferred in general contemplation of the death of the transferor, or has been the subject of a donatio mortis causa or gift inter vivos within the meaning of section 5; and

(b) the transferee of such property, or the executor of the estate of the deceased person, fails to include such property in the statement required to be filed by subsection (1) or (3) of section 33 or fails to file said statement with such property so included within twelve months from the death of the deceased;

the transferee of such property shall:

(c) pay to the commission the amount which, with the duty, if any, previously payable on such property shall be sufficient to cover the duty chargeable according to the true value thereof at the rates fixed by this Act, together with interest thereon; and

(d) at the same time pay to the commission as a penalty a further sum of fifty per cent. of the duty chargeable on the value of the said property; and

(e) within one month after the omission to disclose such property is brought to the notice of the transferee by the commission deliver to the clerk of the surrogate court an affidavit or sworn statement setting forth the property so omitted, and the value thereof, in default of which he shall incur a penalty of $10 for every day during which the default continues.

1938, c.11, s.37; R.S.S. 1940, c.50, s.37.

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APPRAISEMENT

Valuation by appraiser

38(1) In case the commission is not satisfied with the statement filed or as to the correctness thereof it may direct in writing some competent person to make a valuation and appraise the estate and also to appraise any property alleged to have been improperly omitted from the statement.

(2) Any appraiser appointed under the provisions of this section shall forthwith give due and sufficient written notice to the executors, and to such other persons as the commission may direct, of the time and place at which he will appraise any property included in the inventory or any property which in his opinion should be included therein, and shall appraise the same accordingly at its fair actual value and make a written report in duplicate of the appraisement together with such other facts in relation thereto as the commission may by order require. Such report shall forthwith be filed in the office of the clerk of the proper surrogate court; and, for the purpose of the said inquiry and appraisement, the appraiser shall have all the powers which may be conferred upon commissioners under The Public Inquiries Act.

(3) The appraiser shall be entitled to receive for his services the sum of $10 per day and his actual and necessary travelling expenses, and the same shall be paid to him by the commission.

(4) One duplicate of the appraiser’s report shall be forthwith transmitted by the clerk of the court to the commission.

1938, c.11, s.38; R.S.S. 1940, c.50, s.38.

Assessment and appeal therefrom

39(1) After examination of the statement filed, and the report of the appraiser appointed pursuant to section 38, if any, the commission shall by assessment determine the amount of succession duty payable upon the property passing, or in respect of the succession, or in respect of any disposition of property, and shall determine the person or persons liable for payment of the duty or any part thereof.

(2) The commission shall thereafter by mail give notice of the assessment to the executor, or his solicitor, and to the other person or persons by whom the duty or any part thereof is claimed to be payable.

(3) The executor, or any person interested, who objects to the assessment, or claims that he is not liable to taxation either in whole or in part, may personally or by his agent, within thirty days after the date on which the notice of assessment is mailed, serve a notice of appeal upon the Board of Revenue Commissioners appointed under the provisions of The Treasury Department Act.

(4) Such notice shall be in writing and shall be served by mailing the same by registered post addressed to the Secretary to the Board of Revenue Commissioners, Regina, Saskatchewan.

(5) Every such notice shall set out clearly the reasons for appeal and all facts relative thereto.

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(6) Upon receipt of the notice of appeal, the board shall duly consider the same and shall affirm or amend the assessment appealed against, and shall notify the appellant of its decision by registered mail.

(7) An appeal from the decision of the board and any further appeal shall be subject to and governed by the provisions of The Treasury Department Act.

(8) Notwithstanding any action which may have been taken in relation to the succession duty on property passing, or with respect to the succession to beneficial interests, by reason of the death of persons dying on or after the first day of January, 1938, and prior to the sixteenth day of March, 1940, the commission shall assess the succession duty on such property, or in respect of the succession to the said beneficial interests, and send notice of assessment in accordance with the provisions of this section, and an appeal from such assessment shall thereupon lie as herein provided.

1940, c.12, s.25; R.S.S. 1940, c.50, s.39.

SUCCESSION DUTY EXAMINER

Appointment of examiner to make inquiries

40 The commission may appoint an examiner whose duties shall be to:

(a) ascertain and inquire into what property, if any, is subject to succession duty, and what property in respect of the succession to which duty is payable, under the provisions of this Act; the fair actual value of such property, the amount of duty payable upon such property or in respect of the succession thereto, and the persons liable therefor;

(b) fix and settle the amount of the debts and other allowances and exemptions and assess the cash value of every annuity, term of lease, term of years, life estate, income or other estate, and of every interest in expectancy as provided by this Act;

(c) make inquiries as to any property transferred inter vivos or wrongfully omitted from any inventory filed;

(d) make such inquiries and investigations, under oath or otherwise, as may be deemed necessary in the interest of the province as to estates of deceased persons wholly or in part situate in the province, of which the owner or owners died upwards of eighteen months before the beginning of the inquiry or investigation and as to which no letters probate or letters of administration are known to have been issued, and which are believed to be liable to payment of succession duty, and to report thereon to the commission;

(e) generally make inquiry as to any matter or thing arising under this Act in connection with the estate of any deceased person.

1938, c.11, s.40; R.S.S. 1940, c.50, s.40.

Notice to persons

41 The examiner shall direct that notice be given by personal service or otherwise to the executor or such interested persons as he thinks proper.

1938, c.11, s.41; R.S.S. 1940, c.50, s.41.

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Powers of examiner

42 The examiner shall have all the powers of a judge of the Court of King’s Bench at the trial of an action, including power to employ stenographers and other necessary assistants, and all the powers which may be conferred upon a commissioner under The Public Inquiries Act; and in addition thereto may, either at or previous to the hearing make such order for the attendance and examination of any person or the officer or officers of any corporation for discovery or otherwise as he deems expedient, and may direct the persons to be examined to make production upon oath of any books, papers or other writings or documents in the possession of such person or corporation.

1938, c.11, s.42; R.S.S. 1940, c.50, s.42.

Evidence

43(1) Where the commission or any person interested desires to produce for use before the examiner the evidence of any person to be taken de bene esse or to be taken outside of Saskatchewan, an order may be made for the examination of such person or for the issue of a commission in the like circumstances and with the like effect as a similar order may be made in an action.

(2) The evidence of the witnesses given under an order for examination shall be taken down in writing and shall, at the request of either the commission or the person interested, be transmitted by the examiner to the commission.

1938, c.11, s.43; R.S.S. 1940, c.50, s.43.

Appointment of guardian

44 The examiner may, with the consent of the Official Guardian, appoint for the purpose of this Act, a guardian of any infant who has no guardian.

1938, c.11, s.44; R.S.S. 1940, c.50, s.44.

Costs

45 The costs of proceedings shall be paid as directed by the examiner.1938, c.11, s.45; R.S.S. 1940, c.50, s.45.

Filing report of examiner

46(1) The reports of the examiner may be filed in the office of the local registrar of the Court of King’s Bench at Regina.

Report may be made a judge

(2) Upon a report being so filed the court or a judgment thereof may by order, on motion of the commission or of any person interested in the estate, confirm the report or vary or modify the same and direct judgment to be entered in accordance with the order, and such report shall be confirmed by the court or judge unless good reasons to the contrary appear.

Enforcement of judgment

(3) Such judgment when entered may be enforced in the same manner and by the like process as if the judgment had been originally given by a judge of the Court of King’s Bench after the hearing and trial of an action.

Entry of judgment

(4) The judgment shall be entered in the same manner as a judgment of the court after trial.

1938, c.11, s.46; R.S.S. 1940, c.50, s.46.

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Appeal

47 Either the commission or any person interested may appeal from the judgment to the Court of Appeal, but there shall be no further or other appeal.

1938, c.11, s.47; R.S.S. 1940, c.50, s.47.

Rules of procedure

48 Rules of court for better carrying out the purposes of this Act and regulating the practice hereunder, including the practice as to appeals, may be made by any authority to whom is committed from time to time the power of making rules of court, but until such rules are made the practice shall be governed by the rules of the Court of King’s Bench so far as the same are applicable.

1938, c.11, s.48; R.S.S. 1940, c.50, s.48.

PAYMENT OF DUTY, TIME, INTEREST

Payment of duty, time and conditions

49(1) Unless otherwise herein provided, the duty imposed by this Act upon property passing on the death or upon dispositions of property shall be due and payable at the death of the deceased, and if the same is paid within twelve months thereafter no interest shall be charged or collected thereon, but if not so paid interest from the date of death at the rate of six per cent. per annum shall be charged upon the amount remaining from time to time unpaid, and such duty, or so much as remains unpaid, with interest thereon, shall be, and remain until paid, a lien upon the property in respect of which it is payable.

(2) Unless otherwise herein provided, the duty imposed by this Act in respect of the succession shall be paid at the time when the successor, or any person in his right or on his behalf, becomes entitled in possession to his succession or to the receipt of the income and profits thereof; provided that if such duty is not paid within twelve months from the death of the deceased, interest from the date of death at the rate of six per cent. per annum shall be charged upon the amount remaining from time to time unpaid; and such duty, or so much as remains unpaid, with interest thereon, shall be, and remain until paid, a first charge on the interest of the successor and of all persons claiming in his right.

1940, c.12, s.26; R.S.S. 1940, c.50, s.49.

Duty on annuities

50 Notwithstanding anything in section 49, the duty chargeable upon a legacy given by way of annuity, whether for life or otherwise, may be paid in four equal consecutive annual instalments the first of which shall be paid before the falling due of the first year’s annuity and each of the three others within the same period in each of the next succeeding three years, and for non-payment when due interest shall be collected from the date of the maturity of each instalment at the rate of six per cent. per annum, and if the annuitant dies before the expiration of the four years, the balance of the duty shall be payable by the estate or funds out of which the annuity is charged or derived.

1938, c.11, s.50; R.S.S. 1940, c.50, s.50.

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Extension of time

51(1) The commission, upon proof to its satisfaction that payment of the duty within the twelve months mentioned in section 49 would be unduly onerous, may by order extend the time for the payment to such date and upon such terms as may be deemed proper, and the duty shall be due and payable as set forth in the order.

(2) Upon the application of any person liable for the payment of the duty, the surrogate court judge may from time to time, on notice to the commission and for just cause shown, make upon such terms as he deems proper an order extending the time fixed by this Act for payment thereof for any period, in the aggregate not exceeding one year, or with the consent of the commission for a longer period; but, unless the judge otherwise orders, interest shall be paid upon the duty in accordance with the provisions of sections 49 and 50.

1938, c.11, s.51; R.S.S. 1940, c.50, s.51.

Property accumulated

52 Where the whole or a part of the income or interest of property is directed to be accumulated for a period for the benefit of any person or persons or class to whom or to any of whom at the expiration of such period the property passes, or income or interest becomes payable, the property shall be deemed for the purpose of this Act an interest in possession passing at the death of the deceased, and the duty thereon or in respect of the succession thereto shall be payable within twelve months thereafter.

1938, c.11, s.52; R.S.S. 1940, c.50, s.52.

Property subject to power of appointment

53 Property passing upon the death with respect to which a person is given such a general power to appoint, as is mentioned in clause (g) of subsection (1) of section 5, shall be liable to duty, and the duty thereon or in respect of the succession thereto shall be payable in the same manner and at the same time as if the property itself had been given to the donee of the power.

1938, c.11, s.53; R.S.S. 1940, c.50, s.53.

Discharge

54(1) Where there is no duty payable or where the duty has beep paid, the commission shall, if required by the person accounting for the duty, give a certificate to that effect which shall discharge from any further claim to such duty the property mentioned in the certificate.

(2) The commission shall not be bound to grant such certificate until the expiration of one year from the death of the deceased, and the applicant for such certificate shall pay to the commission such fee therefor as may be fixed by the Lieutenant Governor in Council.

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(3) Such certificate shall not discharge any person or property from the duty in case of fraud or failure to disclose material facts, and shall not affect the rate of duty payable in respect of property afterwards shown to have passed on the death, and the duty in respect of such property or in respect of the succession to such property shall be at such rate as would be payable if the value thereof were added to the value of the property in respect of which, or in respect of the succession to or disposition of which, duty has been already accounted for.

(4) A certificate of the commission purporting to be a discharge of the whole duty payable in respect of property or in respect of the succession to property included in the certificate shall exonerate from duty property in the hands of a bona fide purchaser for valuable consideration without notice.

1938, c.11, s.54; R.S.S. 1940, c.50, s.54.

INTERESTS IN EXPECTANCY

Time for payment of duty on interest in expectancy

55(1) Where the dutiable property includes any interest in expectancy, the duty on such interest or in respect of the succession thereto may be paid within the twelve months limited by section 49 and when so paid the duty shall be on the value of such interest ascertained as provided herein as at the death of the deceased.

Payment after time limited

(2) With the consent in writing of the commission the duty may be paid after the time so limited and before such interest comes into possession; but if such consent is given the duty shall then be on a value not less in any event than the value of such interest in expectancy ascertained as provided herein as at the date when the duty is paid; and no deduction shall be made by reason of duty paid or payable on any prior estate, income or interest, or by reason of duty paid or payable in respect of the succession to any prior estate, income or interest.

1938, c.11, s.55; R.S.S. 1940, c.50, s.55.

Payment forthwith when interest in expectancy falls into possession

56 The duty on any interest in expectancy, or in respect of the succession to any interest in expectancy, if not sooner paid, shall be payable forthwith when such interest comes into possession, in which case the duty shall be on the value ascertained as provided herein as at the date of coming into possession; and no deduction shall be made by reason of duty paid or payable on any prior estate, income or interest, or by reason of duty paid or payable in respect of the succession to any prior estate, income or interest. If such duty is not so paid, interest at the rate of six per cent. per annum shall be charged thereon from the date when such interest in expectancy came into possession.

1938, c.11, s.56; R.S.S. 1940, c.50, s.56.

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Where no person presently beneficially entitled

57 Subject to the provisions of section 53, where any property so passes that no person is beneficially entitled to the present enjoyment of the income or any part thereof for any term of years, or other period, whether certain or uncertain, the duty shall be payable on the present value of such income or part thereof for such term or period computed as provided by section 83 and shall be payable within twelve months after the death of the deceased.

1938, c.11, s.57; R.S.S. 1940, c.50, s.57.

Commutation of duty

58 Nothwithstanding that the duty may not be payable until the time when the right of possession or actual enjoyment accrues, an executor or person who has the custddy or control of the property may, with the consent of the commission, commute the duty which would or might, but for the commutation, become payable in respect of such interest in expectancy or in respect of the succession to such interest in expectancy, for a certain sum to be presently payable, and for determining that sum the commission shall cause a present value to be set upon such duty, regard being had to the contingencies affecting the liability to, and the rate and amount of such duty and interest; and on the receipt of such sum the commission shall give its certificate of discharge from such duty.

1938, c.11, s.58; R.S.S. 1940, c.50, s.58.

Interest in expectancy charged with duty paid

59 Where the duty on any interest in expectancy or in respect of the succession to any interest in expectancy has been commuted and paid before such interest in expectancy falls into possession, the duty so paid shall be charged on such interest in expectancy and shall be repaid with interest at the rate of four per cent. per annum to the person who has paid the same by the person entitled to such interest in expectancy at the time when such interest comes into possession.

1938, c.11, s.59; R.S.S. 1940, c.50, s.59.

Refunding duty upon subsequent payment of debts

60 Where any debts are proved against the estate of a deceased person, after the payment of legacies or distribution of property from which the duty has been deducted, or upon which or in respect of the succession to which it has been paid, and a refund is made by the legatee, devisee, heir or next of kin, a proportion of the duty so paid shall be repaid to him by the executor, if such duty has not been paid to the commission, or by the commission if it has been so paid.

1938, c.11, s.60; R.S.S. 1940, c.50, s.60.

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Prohibitions

61(1) Unless the consent thereto in writing of the commission is obtained, no bank, trust company, insurance company or other corporation, carrying on business in Saskatchewan, shall:

(a) deliver, transfer, assign or pay or permit any delivery, transfer, assignment or payment of any bearer bonds, bearer share warrants, bearer stock certificates, guaranteed investment certificates payable to bearer, company notes or other notes payable to bearer, receivables payable to bearer, credits or letters of credit payable to bearer or any other bearer securities whatsoever, belonging to a deceased person or in which such deceased person had any beneficial interest whatsoever, and which may be liable to duty in Saskatchewan, whether such person died domiciled in Saskatchewan or elsewhere, or with respect to the succession to which duty is or may be payable in Saskatchewan;

(b) deliver, transfer, assign or pay or permit any delivery, transfer, assignment or payment of any bonds, shares of stock, guaranteed investment certificates, company notes or other notes, receivables, credits or letters of credit or any other securities or property whatsoever, belonging to a deceased person and standing in his name, or in his name and that of any other person or held in trust for him, or for him and any other person, and which may be liable to duty in Saskatchewan, whether such person died domiciled in Saskatchewan or elsewhere, or with respect to the succession to which duty is or may be payable in Saskatchewan; provided that the prohibition herein contained shall not apply to money on deposit in any bank or on deposit with any trust company or mortgage company, owned by a deceased person at the time of his death where letters probate of his last will and testament or letters of administration of his estate and effects have been granted by the proper surrogate court of the province;

(c) permit the opening of any safety deposit box in Saskatchewan or the removal thereof from Saskatchewan when such safety deposit box contains any negotiable instruments, certificates representing indebtedness under bond or otherwise, or representing any holdings of stock, muniment of title, insurance policy or any other property belonging to a deceased person, or permit the withdrawal from a safety deposit box in Saskatchewan of anything mentioned in this clause:

Provided that such safety deposit box may be opened, without obtaining the consent of the commission and without serving notice as required by subsection (2), if the person having access thereto and the manager of the bank, trust company, insurance company or other corporation in whose premises the safety deposit box is located, immediately upon the opening of the box, make, date and sign a full, true and correct inventory of the contents thereof, setting forth the name of the deceased, a description of the contents and the deceased’s interest therein so far as known, and personally deliver the inventory or forward the same by registered mail to the commission.

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(2) Subject to the proviso to clause (c) of subsection (1), notice in writing of intention to open any safety deposit box mentioned in clause (c) of subsection (1), or to withdraw therefrom according to the meaning of the said clause (c), shall be served on the commission or its representative at least ten days, or such other period as may be agreed to by the commission, before such opening or withdrawal is intended to take place, and the commission or its representative may attend at the time and place of such opening or withdrawal and there give a consent in writing to the same as provided herein, and it may examine the contents thereof, or the commission or its representative may give such consent without attending and examining as herein provided, but such consent shall apply only to the acts mentioned in the said clause (c).

(3) Unless the consent in writing of the commission is obtained, no person, whether or not acting in any fiduciary capacity, shall deliver, transfer, assign or pay or permit any delivery, transfer, assignment or payment of any chattel mortgages, book debts, promissory notes, moneys, shares of stock, bonds or other securities whatsoever whether registered or unregistered, belonging to a deceased person, or in which such deceased person had any beneficial interest whatsoever, and which may be liable to duty in Saskatchewan, whether such deceased person died domiciled in Saskatchewan or elsewhere, or with respect to the succession to which duty is or may be payable in Saskatchewan; provided that nothing contained in this subsection shall apply to any person when acting solely in the capacity of executor.

(4) Unless the consent in writing of the commission is obtained, no person acting in the capacity of executor shall deliver, transfer, assign or pay or permit any delivery, transfer, assignment or payment of any book debts, notes, receivables, moneys, cash in bank, shares of stock, bonds, chattel mortgages or other securities whatsoever, when such property, or any of such property, is held by him in trust for a beneficiary who has died, whether domiciled in Saskatchewan or elsewhere, or in trust for the ultimate benefit of such deceased beneficiary on realization, or when such deceased beneficiary had any beneficial interest whatsoever in such property, or any of such property, and when such property, or any of such property, may be liable to duty in Saskatchewan, or with respect to the succession to which duty is or may be payable in Saskatchewan.

(5) Where there is in any institution in Saskatchewan a joint deposit account standing in the names of the deceased person and some other person and payable in whole or in part to the survivor, then, notwithstanding anything in this Act contained, there may be paid to the survivor or transferred to his account, one-half of the joint moneys to which such survivor is entitled or, if not exceeding $500 in amount and if the survivor is a resident of Saskatchewan, the whole of such joint moneys, without the formal consent of the commission, provided that, immediately on such payment or transfer, the institution concerned shall notify the commission and provided further that, where there are more than one of such joint accounts in the same branch, only one may be dealt with in the manner described in this subsection.

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(6) Any bank, trust company, insurance company or other corporation, or any person mentioned in this section, failing to comply therewith shall from the time of such failure be liable for the duty payable in respect of any property dealt with in contravention of this section or in respect of the succession to or disposition of such property, and the province shall from the time of such default have a lien for the amount of such duty on all property, real or personal, situate in the province belonging to such bank, trust company, insurance company or other corporation or to such person.

(7) The registrar of land titles in each land registration district, upon ascertaining that an interest in any land, mortgage or incumbrance passes on death by survivorship, shall notify the commission forthwith and shall refuse to act upon the passing until the consent of the commission is obtained or until the registrar is otherwise satisfied that the duty in respect of the land, mortgage or incumbrance or in respect of the succession thereto has been paid.

1938, c.11, s.61; 1940, c.12, s.27; R.S.S. 1940, c.50, s.61.

COMPOSITION BY THE BOARD OF REVENUE COMMISSIONERS

Composition in complicated cases

62 Where it appears to the commission that, by reason of the number of deaths on which property has passed or of the complicated or contingent nature of the interest of different persons in property passing on the death, it is difficult to ascertain exactly the rate or amount of duty payable in respect of any property or any interest therein, or in respect of the succession to or disposition of any property or interest, or so to ascertain the same without undue expense in proportion to the value of the property or interest, the Board of Revenue Commissioners on the application of any person accountable for any duty thereon and upon his furnishing to the board all the information in his power respecting the amount of the property and the several interests therein and other circumstances of the case, may, with the approval of the Lieutenant Governor in Council, by way of composition for all or any duty payable in respect of the property or interest or in respect of the succession to any property or interest, and the various interests therein or any of them, assess such sum on the value of the property or interest as, having regard to the circumstances, appears proper, and the commission may accept payment of the sum so assessed in full discharge of all claims for duty in respect of such property or interest or in respect of the succession to or disposition of such property or interest, and shall give a certificate of discharge accordingly.

1938, c.11, s.62; R.S.S. 1940, c.50, s.62.

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HOW DUTIES RECOVERED

Recovery of succession duties by action

63(1) Any duty and penalties payable under this Act shall be recoverable with full costs as a debt due to His Majesty from any person liable therefor by action in or on summary application to any court of competent jurisdiction and it shall not in any such action be necessary for the plaintiff to show that the proceedings hereinbefore authorized have been taken.

Matters determined by Court of King’s Bench

(2) The Court of King’s Bench shall, irrespective of the amount involved, have jurisdiction to determine what property is liable to duty under this Act, or in respect of what succession to property duty is payable, the amount of such duty and the time or times when the same is payable, and may itself or through a referee exercise any of the powers conferred upon any officer or person by this Act.

Action may be brought before time for payment of duty

(3) An action may be brought for the enforcement of any lien under this Act by sale of the property to satisfy the same or for any of the purposes of this Act mentioned notwithstanding that the time for the payment of the duty has not arrived, subject to the discretion of the court as to costs, and such action shall be considered an ordinary action in the court.

Production of documents, examination of witnessess, etc.

(4) In every such action the commission shall have the same right either at, before or after the trial, to require the production of documents, to examine parties or witnesses, or to take such other proceedings in aid of the action as a plaintiff has in an ordinary action.

Appeal

(5) An appeal shall lie to the Court of Appeal in any such action wherever an appeal would lie if the action were between subject and subject

No time limit for action

(6) Notwithstanding anything contained in The Limitation of Actions Act, there shall be no limitation to the time within which the province may commence action for or in respect of succession duty.

1938, c.11, s.63; R.S.S. 1940, c.50, s.63.

DUTIES IN NEGLECTED ESTATES

Where possession of property not taken

64 Where any person has heretofore died or hereafter dies, whether testate or intestate, and any property of the deceased situate in the province has not been taken control or possession of by his executors or next of kin within a period of two years from the date or his death under or by virtue of letters probate or letters of administration issued by the proper surrogate court of the province or under or by virtue of a foreign grant of letters resealed in the province, the commission shall, when the facts are brought to its attention, proceed to determine the succession duty payable in respect of such property or the succession thereto from such sources of information as are available to it, and irrespective of whether or not a statement under oath, as required by section 33, has been filed, and the amount so determined shall be valid and binding upon all persons having or claiming to have any interest in the property or in the succession thereto.

1938, c.11, s.64; R.S.S. 1940, c.50, s.64.

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When property vests in His Majesty

65 Where any person has heretofore died or hereafter dies, whether testate or intestate, and any property of the deceased situate in the province has not been taken control or possession of by his executors or next of kin within a period of four years from the date of his death under or by virtue of letters probate or letters of administration issued by the proper surrogate court of the province or under or by virtue of a foreign grant of letters resealed in the province, such property shall immediately upon the expiration of the said four years be deemed to be and become the property of His Majesty the King in the right of Saskatchewan, anything in any will or testamentary disposition of the deceased, in any statute of distribution or in the common law to the contrary notwithstanding.

1938, c.11, s.65; R.S.S. 1940, c.50, s.65.

Administration to chairman of commission

66(1) Where His Majesty the King in the right of Saskatchewan is entitled to any property pursuant to the provision contained in section 65, the commissioner may apply (form 1) to the proper surrogate court for letters of administration of such property and upon such application the court may grant letters of administration (form 2) to the commissioner for the use and benefit of His Majesty.

(2) In any case in which the commissioner is entitled to take out letters of administration under subsection (1) he may by writing under his hand authorize and appoint an official employed by the commission to take out such letters of administration; and the court may, upon the application of such appointee, grant letters of administration to him.

1938, c.11, s.66; R.S.S. 1940, c.50, s.66.

Power to vest in successor of chairman

67(1) If administration is granted to the commissioner such administration and the office of administrator under the grant shall, upon the death, resignation or removal of the commissioner for the time being, devolve upon and become vested and continue in the succeeding commissioner and so in perpetual succession without any further grant of administration or any assignment or transfer of the estates of the administrator.

(2) If administration is granted to an appointee of the commissioner such administration and the office of administrator under the grant shall, upon the death, resignation or dismissal of such official, devolve upon and become vested and continue in the commissioner and his successor or successors without any further grant of administration or any assignment or transfer of the estates of the administrator.

1938, c.11, s.67; R.S.S. 1940, c.50, s.67.

Security not necessary

68 The commissioner or his appointee shall not be required to give security as in the case of an ordinary administration and his function as administrator when appointed shall be limited to transferring the property, in respect of which administration is granted, to His Majesty the King in the right of Saskatchewan or to the disposal of such property in such manner as the Lieutenant Governor in Council may direct.

1938, c.11, s.68; R.S.S. 1940, c.50, s.68.

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Payment of Succession Duty

69 Upon the transfer of the property to His Majesty the King in the right of Saskatchewan the Lieutenant Governor in Council may direct that out of the property or the proceeds thereof there shall be paid to the commissioner the amount of the succession duty previously determined by him to be payable and his disbursements or such portion of the succession duty and such disbursements as is deemed to be equitable in the circumstances and may grant the remainder or any part thereof, or any interest therein:

(a) to any person who in the opinion of the Lieutenant Governor in Council had a valid claim upon the deceased at the time of his death or a just or natural right or claim to succeed to his property or to any part thereof;

(b) for the purpose of carrying into effect any disposition thereof which in the opinion of the Lieutenant Governor in Council the deceased intended;

(c) For the purpose of rewarding any person making discovery of the property to His Majesty.

1938, c.11, s.69; R.S.S. 1940, c.50, s.69.

Waiver of rights of His Majesty

70 If, before application for letters of administration is made by the commissioner or his appointee pursuant to section 66, the executor or next of kin of the deceased or any one of them files an application for letters probate, letters of administration or the resealing of a foreign grant of letters, in the proper surrogate court, the commissioner may consent to the issue of such letters to the applicant, which consent shall be deemed to waive all the rights of His Majesty the King in the right of Saskatchewan under the foregoing provisions with respect to the property of the deceased in the province, provided the applicant otherwise satisfies the requirements of this Act as to accounting for and paying the succession duty, and without prejudice to the lien for such duty in favour of the Crown.

1938, c.11, s.70; R.S.S. 1940, c.50, s.70.

THE DUTIES A LIEN ON LAND

Filing of notice of lien

71 Whenever it is claimed that any land or any money secured by mortgage upon land is or may be subject to succession duty, or that duty is or may be payable in respect of the succession to such land or mortgage, the commission may, when deemed necessary, cause to be filed in the land titles office wherein the certificate of title of such land or such mortgage is registered, a notice of lien (form 3) and thereafter such land or mortgage shall be subject to a lien in favour of the commission for the amount of succession duty due or payable in respect thereof or in respect of the succession thereto, until the succession duty is paid or the notice withdrawn.

1938, c.11, s.71; R.S.S. 1940, c.50, s.71.

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Entry by Registrar

72 Upon receipt of such notice the registrar shall enter it in the day book and shall make a memorandum upon the certificate of title of the land or upon that of the land mortgaged, as the case may be, that the land or mortgage is subject to a lien for succession duty in favour of the commission.

1938, c.11, s.72; R.S.S. 1940, c.50, s.72.

Withdrawal of notice

73(1) The commission may, at any time, by letter to the registrar withdraw the notice and a memorandum of such withdrawal shall be made by the registrar upon the certificate of title upon which the memorandum was made.

(2) Withdrawal of notice by the commission shall be without prejudice to its right to file any further or other notice if deemed necessary.

1938, c.11, s.73; R.S.S. 1940, c.50, s.73.

Property alienated

74 Where the property of any person which has, previously to his death, been conveyed or transferred to some other person, is liable to duty, the court may declare the duty to be a lien upon the property, and may make such declaration although the amount of duty has not been ascertained, and where any property which, had it remained in the hands of the person to whom or for whose benefit it was conveyed or transferred by such deceased person, would have been liable for duty, has been conveyed or transferred to any purchaser for valuable consideration, the court may direct the person to whom or for whose benefit the said property was conveyed or transferred by such deceased person to pay the amount of the duty to which such property would have been subject as aforesaid.

1938, c.11, s.74; R.S.S. 1940, c.50, s.74.

Remedies are additional

75 The remedies provided in sections 71 to 73 shall be in addition to those provided by the other sections of this Act, and nothing contained therein shall affect the right of the Crown to claim a lien independently thereof.

1938, c.11, s.75; R.S.S. 1940, c.50, s.75.

Lien in favour of the Crown

76(1) Any succession duty payable by, from or out of any portion of the estate of a deceased person, including any and all succession duty payable by, from or out of any legacy, bequest, devise, devolution or other succession, shall upon the death of such person become and be a lien in favour of the Crown in the right of Saskatchewan on and against all property, real or personal, in Saskatchewan owned by the decedent at the time of his death, and such lien shall, subject to the provisions of sections 77 and 78, continue to bind all such property until the succession duty has been fully paid, together with interest, if any, and penalties, if any, payable thereon or in connection therewith.

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(2) Notwithstanding the fact that security by way of bond or otherwise has been given to secure the due payment of succession duty, the lien for duty given by the provisions of this Act in favour of the Crown in the right of Saskatchewan shall remain in full force and effect until the duty and interest and penalties, if any, have been fully paid.

1938, c.11, s.76; R.S.S. 1940, c.50, s.76.

Bona fide purchaser not liable for duty

77 The lien for succession duty in favour of the Crown referred to in section 76 shall not affect the title of a bona fide purchaser or mortgagee of land or any interest therein for valuable consideration without notice; provided that a purchaser or mortgagee shall be deemed to be affected with notice if:

(a) such purchaser or mortgagee has knowledge prior to purchasing or taking a mortgage upon the land or interest, that a claim for succession duty exists or may exist in respect thereof, or in respect of the succession thereto; or

(b) such purchaser or mortgagee has knowledge, prior to purchasing or taking a mortgage upon the land or interest, of the death of a person who in his lifetime was the owner of such land or interest and in respect of whose estate or the succession thereto succession duty is or may be payable, and, notwithstanding such knowledge, fails to inquire of the commission whether or not succession duty is in fact so payable and remains unpaid:

Provided that in any case where it is sought to establish that a purchaser or mortgagee has knowledge within the meaning of clause (a) or (b), it shall not be sufficient for the Crown to establish merely that such purchaser or mortgagee could have obtained such knowledge by searching the title to the land beyond the registered title of his immediate vendor or mortgagor, if it is not established to the satisfaction of the court that such purchaser or mortgagee is in some other manner affected with knowledge within the meaning of said clauses.

1938, c.11, s.77; R.S.S. 1940, c.50, s.77.

Tax sale purchaser not liable

78 The lien for succession duty shall not affect the title to or interest in land of a municipality under The Tax Enforcement Act, or the title or interest of a purchaser of land at a sale for taxes under The Arrears of Taxes Act, unless such purchaser:

(a) is the executor of the estate of the deceased owner; or

(b) is entitled to a beneficial interest therein or in some part thereof; or

(c) has purchased the land at such sale in collusion with or as the agent of such executor or beneficiary; or

(d) has purchased for the purpose or with the intention of defeating the claim of the Crown for succession duty:

Provided, however, that in case land subject to a lien in favour of the Crown for succession duty but sold for arrears of taxes, or any interest in such land, is subsequently acquired by such executor or beneficiary, the lien of the Crown for succession duty shall again attach to such land or interest.

1938, c.11, s.78; 1940, c.12, s.28; R.S.S. 1940, c.50, s.78.

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Rights of sureties or guarantee companies

79 The provisions contained in Sections 77 and 78 shall not impair or affect the rights of sureties or guarantee companies, who have executed bonds securing the payment of succession duty prior to the first day of July, 1932, and such sureties or guarantee companies, upon making payment of the duty on any estate, or in respect of the succession to an estate, so secured by them, shall be entitled to claim from the court to be subrogated to the position of the Crown, and to have the benefit of all rights held by the Crown at the time when such bonds were entered into.

1938, c.11, s.79; R.S.S. 1940, c.50, s.79.

Idem

80 If a surety or guarantee company is called upon to fulfil the conditions of a bond executed on or after the first day of July, 1923, to secure payment of succession duty on the estate of a deceased person, or in respect of the succession to such estate, and pays to the commission an amount sufficient to cover the succession duty on such estate, or in respect of the succession thereto, with interest, then such surety or guarantee company shall, to the extent of the amount so paid, be subrogated to all the rights, remedies and privileges conferred upon the Crown or the commission either at common law or by the provisions of this Act, for the recovery of the succession duty and interest from the persons liable therefor, either by action in the Court of King’s Bench or by the exercise of such rights of lien or other rights as exist or did exist when the said succession duty bond was executed, including the right to file a notice of lien upon land or upon money secured by a mortgage upon land, which is subject to the said succession duty or was so subject at the time when the said succession duty bond was executed, or in respect of the succession to which succession duty is payable or was so payable at the time when the said succession duty bond was executed.

1938, c.11, s.80; R.S.S. 1940, c.50, s.80.

MISCELLANEOUS PROVISIONS

Requiring of further information by Commission

81(1) The commission may at any time require such information on oath or otherwise as is in its opiqion necessary to enable it to ascertain the amount of duty payable on any property, or in respect of the succession to any property, and until such information is furnished to its satisfaction letters probate or letters of administration shall not issue or be resealed.

(2) Every person who wilfully refuses or neglects to furnish to the commission any information required pursuant to this section, or who wilfully furnishes to the commission for the purposes of this section any incorrect or misleading information, shall be guilty of an offence and liable on summary conviction to a fine not exceeding $100.

1938, c.11, s.81; R.S.S. 1940, c.50, s.81.

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Fee on filing supplementary material

82 On the filing of a bond securing payment of succession duty and on the filing of an affidavit of debts or any supplementary affidavit or other supplementary material, the applicant or applicants shall pay to the clerk of the court with whom such material is filed, such fee as may be fixed by the Lieutenant Governor in Council for the examination of such material by the commission and the said clerk shall forthwith transmit such fee to the commission.

1938, c.11, s.82; R.S.S. 1940, c.50, s.82.

Determining value of annuity

83 The value of every annuity, term of years, life estate, income or other estate and of every interest in expectancy, in respect of which, or in respect of the succession to which, duty is payable under this Act, shall for the purposes of this Act be determined by such rule, method and standard of mortality and of value as from time to time the commission may decide, provided, however, that the rate of interest to be taken for the purpose of determining such value shall be four per cent. per annum.

1938, c.11, s.83; R.S.S. 1940, c.50, s.83.

Consent to issue of letters

84(1) No letters probate or of administration or other grant with respect to the estate of a deceased person or with respect to any part thereof, shall issue in this province without the consent of the commission or some person deputed to act for it.

(2) In cases where a period of twelve months has elapsed since the date of the death, the commission shall not be under any obligation to give consent to the issue of letters probate or letters of administration or other grant, or the resealing of any grant of letters probate or letters of administration or other similar grant, except on such terms and conditions as it may think fit to impose and unless the applicant or applicants, where duty is payable, have first obtained an extension of time for payment under the provisions of subsection (1) of section 51.

1938, c.11, s.84; R.S.S. 1940, c.50, s.84.

Duty paid Provincial Treasurer

85 The duty imposed by this Act shall be over and above the probate or other fees now payable or prescribed from time to time by law and when collected shall be paid to the Provincial Treasurer for the use of the province.

1938, c.11, s.85; R.S.S. 1940, c.50, s.85.

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Remission of duty in cases of persons killed in the war

86 Where any person dies of wounds inflicted, accident occurring or disease contracted, within twelve months before death while in the active naval, military or air service of His Majesty, whether in Canada or abroad, the Lieutenant Governor in Council may, if he thinks fit, remit the whole or any part of the duty chargeable in respect of property, or in respect of the succession to property, passing upon the death of the deceased to the wife, husband, child, son-in-law, daughter-in-law, father, mother, brother or sister of the deceased.

1938, c.11, s.86; R.S.S. 1940, c.50, s.86.

Quick successions

87 Where the commission is satisfied that succession duty has become payable on any property or with respect to the succession to any property and that subsequently within three years succession duty has again become payable on the same property or any part thereof or with respect to the succession to the same property or any part thereof passing on the death of the person to whom the property passed on the first death, the amount of succession duty payable on the second death in respect of the property so passing or in respect of the succession to such property shall be reduced as follows:

(a) where the second death occurs within one year of the first death, by fifty per cent.;

(b) where the second death occurs within two years of the first death, by thirty per cent.;

(c) where the second death occurs within three years of the first death, by ten per cent.

1938, c.11, s.87; R.S.S. 1940, c.50, s.87.

Fees of clerks of courts, etc.

88 The officials of the courts shall be entitled to take for the performance of duties and services under this Act fees similar to those payable to them under the rules of the court in which proceedings are taken.

1938, c.11, s.88; R.S.S. 1940, c.50, s.88.

Lieutenant in Council may make regulations

89 The Lieutenant Governor in Council may from time to time make rules and regulations for carrying into effect the provisions of this Act, including the enforcement of liens created by this Act, and providing for cases not herein provided for, and such rules and regulations, upon being published in The Saskatchewan Gazette, shall have the force of law and the same may from time to time be repealed in whole or in part or amended or added to by the Lieutenant Governor in Council.

1938, c.11, s.89; R.S.S. 1940, c.50, s.89.

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Application of Act

90 This Act shall be deemed to be and declare the law relating to succession duty on and since the twenty-first day of November, 1903, provided:

(a) that the duty payable on any property or with respect to the succession to any property by reason of such property having passed on the death of any person before the coming into force of this Act shall be according to the rates of duty prescribed by the succession duty enactment which was in force at the time of the death of the deceased;

(b) that the liability to duty on any property that has been transferred inter vivos by a person dying before the coming into force of this Act shall be determined by the provisions of the succession duty enactment in force at the time of the death of the deceased;

(c) that this Act shall not apply to any estate upon which or with respect to the succession to a beneficial interest in which duty has been fully paid and satisfied;

(d) that the rights of the Crown as to all rates of duty, as to duty on property transferred inter vivos, or as to any action or reference heretofore determined in any court, or as to any estate upon which the duty has been fully paid and satisfied, which were acquired, or which accrued by virtue of any statute, or by virtue of any court decision whatsoever, prior to the coming into force of this Act, shall in no wise be affected either by the provisions of this Act or by the repeal of prior succession duty enactments;

(e) that the rate or rates of interest on succession duty provided for by section 39 of chapter 15 of the statutes of 1930 shall continue to apply except where the deceased died on or after the tenth day of March, 1937, in which case the rate of interest shall be as provided by this Act;

(f) that this Act shall not apply to any action or reference pending in any court at the time of the coming into force of this Act.

1938, c.11, s.90; R.S.S. 1940, c.50, s.90.

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SCHEDULE

FORM 1

(Section 66(1))

Application for Administration,

Province of Saskatchewan.

In the Surrogate Court of the Judicial District of ___________________________ .

In the matter of The Succession Duty Act, and in the matter of the estate of _______________________ deceased.

Unto the Surrogate Court of the Judicial District of ________________________ .

The petition of (insert name, address and description) ___________________________________________________________________________________________________________________________________________________________ respectfully sheweth that _____________________________________________ late of _____________ in the Judicial District of _________________________________________ deceased, died on or about the ______________ day of _____________ 19 ___________, at ________________ in the __________________ and that as the property of the deceased in the province has not been taken possession of, and a period of four years has elapsed since the date of his death, His Majesty the King in the right of Saskatchewan, is now entitled to the said property pursuant to and by virtue of the provisions of The Succession Duty Act.

That the value of the whole property of the said deceased in the province which he in any way died possessed of or entitled to, so far as your petitioner is able to ascertain, consists of the following:

(Here state the nature of the property and the value thereof.)

(Where the circumstances require, include this paragraph)

Your petitioner herewith produces an appointment from the Provincial Tax Commissioner, authorizing and appointing him to take out letters of administration under the provisions of The Succession Duty Act for the use and benefit of His Majesty the King in the right of Saskatchewan.

Your petitioner desires that the surrogate court may grant administration of the property of the said deceased in the province under The Succession Duty Act, for the use and benefit of His Majesty the King in the right of Saskatchewan.

.................................................... Petitioner.

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VERIFICATION OF PETITION

I, __________________________________ , of ________________________________ in the Province of Saskatchewan, being the petitioner named in the foregoing petition, make oath and say that the statements made by me in the said petition are true, to the best of my knowledge, information and belief.

Sworn before me at ___________________ in the Province of Saskatchewan, this _______________ day of ______________, 19 _________(A Commissioner for Oaths).

____________

FORM 2

(Section 66(1))

LETTERS OF ADMINISTRATION

Province of Saskatchewan,

In the Surrogate Court of the Judicial District of ___________________________

In the matter of The Succession Duty Act, and in the matter of the estate of _________________ deceased.

To ______________________________ of _______________________ in the Province of Saskatchewan,

Greeting.

WHEREAS: ______________________________________________ as is alleged, died on or about the _______________________ day of __________________ , 19 ________, at _____________ in the ________________ of _____________;

AND WHEREAS his property in the province has not been taken possession of, and a period of four years has elapsed since the date of his death;

AND WHEREAS, under the provisions of The Succession Duty Act, the said _______________________________ is entitled to administration of all and singular the property of the said deceased in the province:

THEREFORE, we being desirous that the said property may be well and faithfully administered, applied and disposed of according to the provisions of The Succession Duty Act for the use and benefit of His Majesty the King in the right of Saskatchewan, do therefore by these presents grant full power and authority to you the aforesaid _______________________ to administer and faithfully dispose of the property of the said deceased in the province, and to ask, demand, recover and receive all the debts and credits, which whilst living and at the time of his death did in any way belong to his estate in the province.

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And we do by virtue of these presents ordain and depute you the administrator of all and singular the property of the said deceased in the province, for the special purposes mentioned in The Succession Duty Act.

Given at _________________ under the seal of the said court, the ________________ day of ___________________, 19 ________.

.............................................................. Clerk of the Surrogate Court of

the Judicial District of

..............................................................

_______________

FORM 3

(Section 71)

CANADA:

Province of Saskatchewan

THE SUCCESSION DUTY ACT

NOTICE OF LIEN

To the Registrar ___________________________________________________ District:

Take notice that succession duty is or may be claimed by the Provincial Tax Commission representing His Majesty the King in that behalf, in respect of ___________________________________ passing on the death of _________________ late of the ___________________ of __________________ in the ___________________ of __________________ deceased, for which a lien exists (or, may exist, as the case may be) under The Succession Duty Act.

Dated this _________ day of _________ ______________, 19 ______________ at the ____________ of ___________ ...................................................... in the Province of Saskatchewan Provincial Tax Commissioner.

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Regina, SaskatchewanPrinted by the authority of

THE QUEEN’S PRINTER

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