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LEGACY DUTY [4 records]
Record 1 - internal organization data 2003-06-12
Record 1, English
Record 1, Subject field(s)
- Law of Estates (common law)
- Taxation Law
Record 1, Main entry term, English
- death duty
1, record 1, English, death%20duty
correct, Great Britain
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 1, record 1, English, - death%20duty
Record number: 1, Textual support number: 1 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 Estate duty was superseded from March 13, 1975, by capital transfer tax. 2, record 1, English, - death%20duty
Record 1, French
Record 1, Domaine(s)
- Droit successoral (common law)
- Droit fiscal
Record 1, Main entry term, French
- droit sur les biens des personnes décédées
1, record 1, French, droit%20sur%20les%20biens%20des%20personnes%20d%C3%A9c%C3%A9d%C3%A9es
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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 [...] 1, record 1, French, - droit%20sur%20les%20biens%20des%20personnes%20d%C3%A9c%C3%A9d%C3%A9es
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Derecho hereditario (common law)
- Derecho fiscal
Record 1, Main entry term, Spanish
- impuesto de sucesiones
1, record 1, Spanish, impuesto%20de%20sucesiones
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- contribución sobre la herencia 1, record 1, Spanish, contribuci%C3%B3n%20sobre%20la%20herencia
correct, feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-04-15
Record 2, English
Record 2, Subject field(s)
- Taxation Law
- Law of Estates (common law)
Record 2, Main entry term, English
- succession duty
1, record 2, English, succession%20duty
correct, Manitoba, Ontario
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - succession%20duty
Record number: 2, 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 2, English, - succession%20duty
Record number: 2, Textual support number: 2 OBS
The Succession Duty Act, R.S.O, 1970, c. 449, was repealed April 10, 1979 4, record 2, English, - succession%20duty
Record 2, French
Record 2, Domaine(s)
- Droit fiscal
- Droit successoral (common law)
Record 2, Main entry term, French
- droits successoraux
1, record 2, French, droits%20successoraux
correct, see observation, masculine noun, plural, Ontario
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Terme habituellement utilisé au pluriel. 2, record 2, French, - droits%20successoraux
Record number: 2, 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 2, French, - droits%20successoraux
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2001-09-20
Record 3, English
Record 3, Subject field(s)
- Taxation Law
- Law of Estates (common law)
Record 3, Main entry term, English
- legacy duty
1, record 3, English, legacy%20duty
correct, Canada, Great Britain
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An ad valorem duty on all legacies of personal property other than leaseholds. 2, record 3, English, - legacy%20duty
Record number: 3, Textual support number: 1 CONT
Until August, 1949, there were three different kinds of death duties : estate duty, succession duty and legacy duty. 3, record 3, English, - legacy%20duty
Record 3, French
Record 3, Domaine(s)
- Droit fiscal
- Droit successoral (common law)
Record 3, Main entry term, French
- droit sur les legs de biens personnels
1, record 3, French, droit%20sur%20les%20legs%20de%20biens%20personnels
proposal, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- droit sur les legs 2, record 3, French, droit%20sur%20les%20legs
masculine noun, Canada
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
«legs de biens personnels» est l'équivalent de «legacy» normalisé dans le cadre du PAJLO 1, record 3, French, - droit%20sur%20les%20legs%20de%20biens%20personnels
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2001-05-17
Record 4, English
Record 4, Subject field(s)
- Taxation Law
- Law of Estates (common law)
- Family Law (common law)
- Law of Succession (civil law)
Record 4, Main entry term, English
- estate, legacy, succession, or inheritance duties or taxes
1, record 4, English, estate%2C%20legacy%2C%20succession%2C%20or%20inheritance%20duties%20or%20taxes
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
usually used in the plural. 2, record 4, English, - estate%2C%20legacy%2C%20succession%2C%20or%20inheritance%20duties%20or%20taxes
Record 4, Key term(s)
- estate, legacy, succession, or inheritance duty or tax
Record 4, French
Record 4, Domaine(s)
- Droit fiscal
- Droit successoral (common law)
- Droit de la famille (common law)
- Droit successoral (droit civil)
Record 4, Main entry term, French
- droits ou impôts successoraux
1, record 4, French, droits%20ou%20imp%C3%B4ts%20successoraux
correct, masculine noun, plural
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
pluriel d'usage. 2, record 4, French, - droits%20ou%20imp%C3%B4ts%20successoraux
Record 4, Key term(s)
- droit ou impôt successoral
Record 4, Spanish
Record 4, Textual support, Spanish
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