Bill 46 (Legislature 4, Session 1)

L4 S1 9735

Alberta — Bills

REPRINTED BILL. BILL No. 46 of 1918.

An Act to amend The SuccCf~si()n Duties Act. (Assented to , 1918.) HIS MAJESTY, by and 'with the advice and consent of' the Legislative Assembly of the Province of Alberta, enacts as follows: The Succession Duties Act, being

chapter 5 of the Statutes of 191L1, is amended as follows:

Section 3: By striking out all the words between the sixth line thereof and the fourteenth and substituting therefor the following: '" Child' shall include any child of the deceased, born in lawful wedlock or legitimized per subsequens matrimonium, or any person adopted by the deceased as his child, or any person to whom the deceased during the infancy of such person stood in loco parentis for a period of not less than three years, or any lineal descendant of such child, adopted child, or person as aforesaid, born in lawful wedlock or legitimized per subsequ,ens matrimonittm." .

Section 3: By adding thereto the following: " , Soldier' means any person who at the time of his death is a member of and on actual service in any of the following forces, or having been a member of and on actual service in such forces has not been discharged therefrom: "(

a) The active military forces raised by the Government of Canada for the express purpose of serving outside Canada in the present war; "(

b) The naval forces raised by the Government of Canada; "(

c) The military or naval forces of His Majesty, raised otherwise than by the Government of Canada; or "(

d) The military or naval forces of any of the Allies of His Majesty in the present war."

Section 5, subsection 2: By striking out the words "twenty-five" in the sixth line thereof, and substituting therefor the word "ten".

Section 5: By adding thereto the following sub sections: "

(3) To property of a deceased soldier passing in the manner aforesaid to or for the use of the grandfather, grandmother, father, mother, husband, wife, child, son-in law, or daughter-in-law of the deceased, where the net value of the property of the deceased does not exceed twenty-five thousand dollars. "

(4) To property of a deceased soldier passing in the manner aforesaid to or for the use of a brother 01' sister of t,he deceased, or descendant of such brother Of sister, where the net value of the property of the deceased does

2 not exceed twenty-five thousand dollars, provided it is shown to the satisfaction of the Provincial Treasurer that such brother or sister or descendant aforesaid was wholly dependent on the deceased for maintenance and support. "

(5) To property devised or bequeathed for relIgious, charitable, or educational purposes to be carried out in Alberta, and not exceeding in value the sum of two thousand dollars for anyone purpose."

Section 6: By adding thereto the following sub section: "(

g) Money received or receivable under a policy of insurance effected by such person on his life, where the policy was wholly kept up by him for the benefit of an existing or future donee, whether nominee or assignee, other than the husband, wife, child, grandchild or mother of the assured, or a part of such money in proportion to the premiums paid by him, where the policy was partially kept up by him for such benefit."

Section 7: By striking out the words" (

c) Value of property taken wherever situate" in the tenth line thereof, and by striking out the letter" (d)" where it appears at the beginning of the eleventh line thereof and substituting therefor the letter "(c)".

Section 7: By striking out the. table of percentages thereb. and substituting therefor the following table:

og"'~~8.,i€i€ O:::::~ ~ e.g.., g..g -:.~ ~g:;..-ct> l=1 o'l=1 ~ :§.(Jq ct> u ct> '-< l=1 0... fi to Jgct>gsct>~"dct>o '-< >0 <:'+->0 ct> f:!l x .., ~.., 0'" ..,ct>w0<:,+-6lc... o '-< 0',-< 0.. 0 ct> ::r' ct> 0... l=1 .., ., M W l=1 ~ ..... >-J ......

W U<:,+-"" ..... 0-; ct> ~ s.:;-'::r'~is W 0...<:,+-(1'< ('!) ..... ct>('!)~o::r'o+ ~ol=1O~l=1M'2..ct>::r' ~.;:i <:,+-;:i q ~.'-< ~ W ct> o oo::r' 10S::r' -. ;:i,.... ct> ;:::;:.~;:i;:::;:. .... ~ 0 {fJ~ I-'~("'D~~ ...... ~ "'-.ct>ct> 0...0 Clio ::r'0 ~ c ... :::::0+0+ .... ·00 -'0 "1 00 0 .., ::r'l=1.., _ ..... ::r'~XO ;:ic. ;:i .., ..... ~.: c.0...~..,C1Cl 0-; ;:i v 00 .... l=1 ct> aq CD"" ct> 0... 0+,-< ;:i ;:i _0'" ct> g" ~ ~ 0.. 0 ::::: g"d ~ f:;' u ~ 0... ~ ~ ct> f:!l w crg (p d. 2.. g; ~a5 ~. rg ~ ~ 0- ~;::l0+ c... 0+ i::i ~ 0 Sl 0+ o· ct>::r' 00 0 ::r' t-l ~, O+ct>O~ >-' ct>P"-ct> ...., .: ~ ct> 0-;..., w5.S::r'i::ii::i S 0...,... o..i::i ct> ~ ~. ..... 0............. 0-; x ""' ~ :;:§-:::r-.c ct> 0+::; 0......... 0 - <:'+->0 ct> °W~o+::r'>-Jo... -~::r''''::r'ct> ct> V"".., -ct> 0 ..... • '-<-0-;,.., ooct>i::i >0 ct> .......

U1 ::r' 0... <:'+-ct> .:~.., ..... o+ ::r' .., 0+ .... 0-; ;:i ::r' co 7 <:'+-'-< o...cp(l'q cp PERCENTAGES PAYABLE ON SHARES PASSING TO OR FOR THE USE OF 2 3 4 5 Net value of the property of the deceasedlGrandfather, grandmother, father, Any person or persons mentionedrny other lineal ancestor of the/Any other person or beneficiary. (Section 3). mother, husband, wife, child, in column 2 not being a resident deceased, a brother or sister of son-in-law, or daughter-in-law, or residents of the province. the deceased or any lineal de- af the deceased being a resident scendant of such brother or or residents of the province. sister, or a brother or sister of the father or mother of the deceased, or any lineal descend ant of such last mentioned broth er or sister.

BKceeding $5,000 and not exceeding $10,000 .. , ......... , ... , ........... nil t 5 10 Exceeding $10,000 and not exceeding $1.5,000 ........... ' ............... t 5! tOl Exceeding $15,000 and DOt exceeding $25,000 ............................ l! 6 11 Exceeding $25,000 and not exceeding $50,000 ............................

Ii 2 6t lIt Exceeding $50,000 and not exceeding $75,000 ............................ 2 2t 7 12 Exceeding $7.5,000 and not exceeding $100,000 ........................... 2t 3 7! 12t Exceeding $100,000 and not exceeding $150,000 ........................... 3 3t 8 13 Exceeding $150,000 and not exceeding $200,000 ........................... 3t 4 8t 13t Exneeding $200,000 and not exceeding !S300,OOO ........................... 4 5 0 14 Exceeding 5300,000 and not exceeding $500.000, ................... 5 6 10 15 Exceeding $;'00,000 and not exceeding $750.000, .................. 6 7 11 16 Exceeding $750.000 and not exceeding $1,000,000 .... ................. 7 8 12 17 Exceeding $1.000.000 and not exceeding $1,500,000 .......................... 8 9 13 18 Exceeding 81,500.000 and not exceeding $2.000.000 ............. 9 10 13 19 Exceeding $2.000,000 ................... 10 11 14 20 ~

4 "(

a) Value of property taken, wherever situate. "(

b) Degree of kinship to the deceased." ADDITIONAl, PERCENTAGES PAYABLE WHEN DIVIDUAL SHARE EXCEEDS $25,000.00 SHARES PASSING TO OR FOR TBE USE OF: 1 2 3 IN- ON Where individual share is as Beneficiaries mentioned Beneficiaries mentioned follows: in Cola. 2 or 3 of table in Col. 4 of table in in

Section

Section 7. Exceeding $25,000 and not exceeding $50,000 ....... Nil 1 Exceeding $50,000 and not exceeding $75,000 ....... 1 I! Exceeding $75,000 and not exceeding $100,000 ....... 1i 2 Exceeding $100,000 and not exceeding $150,000 ...... 2 2! Exceeding $150,000 and not exceeding $200,000 ...... 2 3 Exceeding $200,000 and not exceeding $300,000 ...... 2! 3! Exceeding $300,000 and not exceeding $400,000 ...... 2! 4 Exceeding $400,000 and not exceeding $500,000 ...... 3 4! Exceeding $500,000 and not exceeding $600,000 ...... 3! 5 Exceeding $600,000 and not exceeding $750,000 ...... 4 5 Exceeding $750,000 and not exceeding $1,000,000 ..... 4! 5! Exceedin~ $1,000,000 ...... 5 6

Section 10, subsection 1: By adding thereto the following proviso: "Provided, however, that no examination fee shall be payable in respect of the estate of any deceased soldier which is wholly exempted from the payment of succession duties under the provisions of subsection 1, subsection 2 ,or subsection 3 of

section 5." 10. By adding the following new section: "30a. When any sale by public auction of the property of a deceased person is held, the executor or administrator, as the case may be, shall forward to the Provincial Treasurer by registered mail not later than seven days prior to the date of such sale a notice of such sale showing the name of the deceased person, the date of his death, and a detailed inventory of the property to be sold. "

(2) When any property of a deceased person is sold by private sale, the executor or administrator, as the case may be, shall forward to the Provincial Treasurer by registered mail within thirty days after such sale a report of such sale showing the name of the deceased person, the date of his death, and a detailed statement of the property offered for sale and amount realized for each item sold.

5 "

(3) Any executor or administrator fa.iling to comply with the provisiom; of either subsection (1) or (2) of this

section shall be liable upon

summary conviction to a penalty of not more than $GOo.no."

Section 31: By striking out the words" In any case where security has been given for the payment of succession duty" in the first alld secoud lines thereof, and by striking out the word "the" at the beginning of the fourth line thereof, and substituting therefor the word" an".

Section 43, subsection (2): By adding thereto the following proviso: "Provided, however, that no such fee shall be payable in respect of the estate of any deceased soldier which is wholly exempted from the payment of succession dutie!3 under the provisions of subsection 1, subsection 2, or sub

section 3 of

section 5."

No. 46. FIRST SESSION FOURTH LEGISLATURE 8 GEORGE V 1918 BILL

An Act to amend The Succession Duties Act. Received and read the First time ........ '" ...... . Second time ................ . Third time ................ . HON. MR. MITCHELL. EDMONTON: J. W. J_ ..... I', Kule'. Panrru A.D. 1918 Title: 1918 (4th, 1st) Bill 46,

An Act to amend The Succession Duties Act

Document details

Collection	Alberta — Bills
Citation	L4 S1 9735
Type	bill
Volume / chapter	L4 S1 9735
Language	en
Format	json
Source	PROVINCIAL
Identifier	59aefab35bd87b3f021e0104b8c96c4b5209c2e7

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