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LEGACY DUTY [4 records]

Record 1 2003-06-12

English

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

This class consists of any charge for death duties arising on a death after 1925.... Until August, 1949, there were three different kinds of death duties : estate duty, succession duty and legacy duty.

OBS

Succession duty and legacy duty were abolished by the Finance Act 1949, s. 27. Estate duty was superseded from March 13, 1975, by capital transfer tax.

French

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

Les «death duties» sont des droits perçus par le gouvernement anglais sur les biens des personnes décédées. Il y avait en Angleterre avant le 30 juillet 1949 trois droits différents : 1e «Estate Duty»; 2e «Succession Duty»; 3e «Legacy Duty». Mais le «Succession Duty» et le «Legacy Duty» ont été abolis par le «Finance Act 1949», paragraphe 27 [...]

Spanish

Campo(s) temático(s)
  • Derecho hereditario (common law)
  • Derecho fiscal
Save record 1

Record 2 2002-04-15

English

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

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).

OBS

The Succession Duty Act, R.S.O, 1970, c. 449, was repealed April 10, 1979

French

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

Terme habituellement utilisé au pluriel.

OBS

«Succession Duty Act» de l'Ontario a été changé avant que cette province traduise ses lois en français.

Spanish

Save record 2

Record 3 2001-09-20

English

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

An ad valorem duty on all legacies of personal property other than leaseholds.

CONT

Until August, 1949, there were three different kinds of death duties : estate duty, succession duty and legacy duty.

French

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

«legs de biens personnels» est l'équivalent de «legacy» normalisé dans le cadre du PAJLO

Spanish

Save record 3

Record 4 2001-05-17

English

Subject field(s)
  • Taxation Law
  • Law of Estates (common law)
  • Family Law (common law)
  • Law of Succession (civil law)
OBS

usually used in the plural.

Key term(s)
  • estate, legacy, succession, or inheritance duty or tax

French

Domaine(s)
  • Droit fiscal
  • Droit successoral (common law)
  • Droit de la famille (common law)
  • Droit successoral (droit civil)
OBS

pluriel d'usage.

Key term(s)
  • droit ou impôt successoral

Spanish

Save record 4

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