D-13.2 - Succession Duty Act

Section 23 Disposition versions

1986-05-27

23. (Repealed).

1978, c. 37, s. 23; 1980, c. 7, s. 5; 1986, c. 15, s. 4.

1980-06-18

23. Any public body established in Canada for cultural purposes, any charitable organization or Canadian amateur athletic association prescribed by regulation and any Canadian municipality or urban community, designated in this section by the word “body”, to which property is transmitted in absolute ownership owing to death, is exempt from the payment of duties, subject to section 5.

However, this exemption is terminated as soon as the property ceases to be used by the body for the purposes for which it was established, and that body must then pay the duties that would otherwise have been payable by it on this property owing to such death.

Notwithstanding the first paragraph, a body is exempt from the payment of duties in respect of a property if the usufructuary or user of the property is the consort of the deceased person.

1978, c. 37, s. 23; 1980, c. 7, s. 5.

1978-12-22

23. Any public body established in Canada for cultural purposes, any charitable organization or Canadian amateur athletic association prescribed by regulation and any Canadian municipality or urban community to which property is transmitted in absolute ownership owing to death, is exempt from the payment of duties, subject to section 5; in the case of such a charitable organization or amateur athletic association, this exemption is terminated as soon as the property ceases to be used for the purposes for which the organization or association was established, and it must then pay the duties that would otherwise have been payable by it on this property owing to such death.

1978, c. 37, s. 23.