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DROITS SUCCESSORAUX [1 record]
Record 1 - internal organization data 2002-04-15
Record 1, English
Record 1, Subject field(s)
- Taxation Law
- Law of Estates (common law)
Record 1, Main entry term, English
- succession duty
1, record 1, English, succession%20duty
correct, Manitoba, Ontario
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... a tax on the privilege of acquiring property by inheritance. It is a duty on the value of the property or interest taken by the heirs and varies with the relationship of the taker to the person from whom the property or interest is derived. 2, record 1, English, - succession%20duty
Record number: 1, Textual support number: 1 OBS
The title "Succession Duty" is to some extent inaccurate, as the Ontario Act [Ontario Succession Duty Act] levies not only succession duties (which together with legacy duties, are levied upon successions or legacies as they come to recipient) but also estate duties (which, together with probate duties, are levied upon the estate of a deceased which passes on his death). 3, record 1, English, - succession%20duty
Record number: 1, Textual support number: 2 OBS
The Succession Duty Act, R.S.O, 1970, c. 449, was repealed April 10, 1979 4, record 1, English, - succession%20duty
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
- Droit successoral (common law)
Record 1, Main entry term, French
- droits successoraux
1, record 1, French, droits%20successoraux
correct, see observation, masculine noun, plural, Ontario
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Terme habituellement utilisé au pluriel. 2, record 1, French, - droits%20successoraux
Record number: 1, Textual support number: 2 OBS
«Succession Duty Act» de l'Ontario a été changé avant que cette province traduise ses lois en français. 2, record 1, French, - droits%20successoraux
Record 1, Spanish
Record 1, Textual support, Spanish
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