D-16 - Succession Duties Act

Full text
36. Every person to whom property is transmitted or deemed to be transmitted owing to death, as heir, universal legatee, legatee by general or particular title, donee or beneficiary, shall be personally liable for the duties due on the property transmitted to him or upon the transmission thereof, and for no more.
R. S. 1964, c. 70, s. 30.