D-16 - Succession Duties Act

Full text
42. Every corporation, company or firm having its chief office or place of business in Québec, in which any person dying outside of Québec was possessed of any interest, shares, bonds or other securities must, within sixty days of the date whereon it obtains knowledge of the death, unless the Minister of Revenue extends the delay for reasonable cause shown, send to the Minister a notice of the death, giving the date thereof and the name in full, quality and domicile of the deceased and the amount of such interest, shares, bonds or other securities; and, on failure so to do, shall be liable to a fine of not more than fifty dollars.
R. S. 1964, c. 70, s. 36; 1972, c. 29, s. 19.