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quick succession [1 record]

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Alphabetical list of terms

Record 1 2001-06-28

English

Subject field(s)
  • Taxation Law
  • Law of Estates (common law)
DEF

Succession to title of property inherited by the deceased within the five years prior to his/her death from the taxed estate of another.

CONT

"Quick Succession" relief. Where the deceased's freely disposable estate has been increased by a chargeable transfer made not more than four years before his death the tax chargeable on the death is reduced by a percentage of the tax charged on the earlier transfer ...

OBS

The period of years referred to may vary from one jurisdiction to another. The author of this definition was most likely referring to the law as it stands in Ontario.

OBS

marginal note to R.S.C. 1970, c. E-9, s. 37

French

Domaine(s)
  • Droit fiscal
  • Droit successoral (common law)
OBS

note marginale, à L.R.C., 1970, ch. E-9, art. 37

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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