D-16 - Succession Duties Act

Full text
34. Where an interest in an estate, a contractual institution or a testamentary provision is being renounced, the duties on the property so renounced or on its transmission payable by the person benefiting therefrom shall not be less than those which the renouncer should have paid.
The renunciation made by an heir or legatee in the right of his auteur to an estate devolved to the latter shall not affect the Crown.
R. S. 1964, c. 70, s. 28.