Bill No. 34 of 1932. A BILL TO AMEND AND CONSOLIDATE THE SUCCESSION DUTIES ACT. NOTE. This Bill is a revision and consolidation of The Succes­ sion Duties A ct. The principal changes made by this Bill relate to the scale of duties, and the exemptions in favour of certain relatives of a deceased person. By

section 6, property passing to the immediate relatives of the deceased mentioned in the

section is exempt from duty where the net value of the prop€rty of the deceased does not exceed fifteen thousand dollars. Hitherto the ex­ emption applied only in the case of estates of ten thousand dollars, and in certain cases where the estate did not exceed twenty thousand dollars, and where the relative was wholly dependent on the deceased for maintenance and support. The

schedule of percentages payable upon a succession has been revised in

section 8 of the Bill and some slight in­ creases have been made in the percentages payable conse­ quent upon the increase in respect of exempted estates. In

section 8 of the Bill a corresponding revision has been made in the

schedule of percentages contained therein. The remaining provisions of the Bill consist of a revision of the substance of the provisions of the present Act with some minor amendments as to procedure. R. ANDREW SMITH, Legislative Counsel. (This note does not form any part of the Bill and is ojfe'f'ed merely as a pnrtinZ explanation of some of its provisions.)

BILL No. 34 of 1932.

An Act to amend and consolidate The Succession Duties Act. (Ass·ented to , 1932.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows:

SHORT TITLE. 1. This Act may be cited as "The Succession Duties Act, 1932." APPLICATION OF ACT. 2. This Act shall be deemed to be and to declare the law relating to succession duty since the first day of July, one thousand nine hundred and five, save as to the rate of duty, the liability for duty of any property transferred inter '11ivos, any action or reference heretofore determined in any court or as to any estate upon which the duty has been fully paid and satisfied.

INTERPRETATION. 3.

In this Act, unless the context otherwise requires- (a) "Aggregate value" shall mean the fair market value of the property of a deceased person, both within and without the Province, passing on his death, in­ cluding therein the property which for the purposes of this Act is deemed to pass on his death, before the debts, incumbrances and other allowances au­ thorized by this Act are deducted therefrom; (b) "Child" shall include any child of the deceased, born in lawful wedlock or legitimized, or any person adopted by the deceased as his child, or any person to whom during his infancy the deceased stood in loco parentis for a period of not less than three years, or any lineal descendant of a child as above defined if born in lawful wedlock or legitimized; (c) "Court" shall mean the Supreme Court of Alberta; (d) "Judge" shall mean a judge of the Supreme Court of Alberta; (e) "Minister" shall mean the member of the Executive Council for the time being charged with the admin­ istration of this Act;

2 (f) "Net value" shall mean the aggregate value less the debts, incumbrances and other allowances author­ ized by this Act, but no such deduction shall be made from property not available for the debts of the deceased; (g) "Passing" shall mean passing either immediately on the death of a person, or after an interval, either certainly or contingently, and either originally or by way of substitutive limitation, whether the de­ ceased at the time of his death was domiciled in the Province or elsewhere; (h) "Property" shall include real and personal property of every description and every estate or interest therein capable of being devised or bequeathed by will, or of passing on the death of the owner to his heirs or personal representatives; (i) "Future or contingent estate" includes an estate, income 01' interest in remainder or reversion and any other future interest, whether vested or contin­ gent, but does not include a reversion expectant on the determination of a lease. 4.

Every past or future disposition of property, testa­ mentary or otherwise, by reason whereof any person has or shall become beneficially entitled to any property or the in­ come thereof upon the death happening after the 1st day of July, ] 905, whether the death has heretofore or shall here­ after happen, of any person domiciled in Alberta, either im­ mediately or after any interval, either certainly or contin­ gently, and either originally, or by way of substitutive limit­ ation, and every devolution by law of any beneficial interest in property, or the income thereof, upon the death of any person so domiciled to any other person in possession or expectancy shall be deemed to have conferred or to confer on the person entitled by reason of any such disposition or devolution a "succession," and the term "successor" shall denote the person so entitled. 5.

In determining the .net value of the property or any portion thereof of a deceased person, the aggregate value shall be taken as at the date of the death of the deceased and allowance shall be made for reasonable funeral expenses, and for his debts and incumbrances, and any debt or in­ cumbrance for which an allowance is made shall be deducted from that portion of the aggregate value of the property available for the debts of the deceased, but an allowance. shall not be made- (

a) for debts incurred by the deceased, or incumbrances created by a disposition made by him unless such debts or incumbrances were incurred or created bonn fide for full consideration in money or money's worth wholly for the deceased's own us~ and benefit/ and take effect out of his interest; nor

3 (lJ) for any debt in respect whereof there is a right to reimbursement from any other estate or person, unless such reimbursement cannot be obtained; nor (

c) more than once for the same debt or incumbrance charged upon different portions of the estate; nor (

d) for the expenses of administration of the estate ex­ cept the expense of procuring letters probate or letters of administration, not including solicitor's fees; nor (

e) for the expenses of the execution of any trust. 6. This Act shall not apply as respects the payment of succession duties- (a.) to property passing under a will, intestacy, or other­ wise to or for the use of any person or beneficiary whatsoever, where the net value of the property of the dece'ased does not exceed one thousand dollars; nor (

b) to property passing in the manner aforesaid, to or for the use of a resident or residents of the Province, being 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 fifteen thousand dollars; nor (

c) to property devised or beque'a thed 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; nor (

d) to property devised 01' bequeathed to the University of Alberta for educational purposes; nor (

e) to the amount of any life insurance policy or poli" cies (effected by a deceased person on his life), and expressly made payable to the Provincial Treasurer, or an executor or trustee for the purpose of paying duty imposed"by this Act, except as to any excess in such amount over and above the amount of the duty, which excess, received by the Minister, shall be ac­ counted for by him to the persons entitled thereto; nor (

f) to property passing to the University under the provisions of Th,c Ultim,cde Heir Act. 7.-

(1) Upon the death of any person, the following, in addition to any other property passing, shall, for the pur­ poses of this Act, be deemed to pass on the death of such person, that is to say- (

a) All property of such deceased person or any interest therein or income therefrom, which is voluntarily transferred by transfer, deed, grant, bargain, sale or gift, made in contemplation of the death of the transferor, grantor, bargainor, vendor or donor, or made, or intended to take effect in possession or

(b) (c) (d) (c) (I) 4 enjoyment after such death, to any person in trust or otherwise, or by reason whereof any person be­ comes beneficially entitled in possession or expect­ ancy to any property or the income thereof; Any property taken as a donatio mortis causa, or under a disposition purporting to operate as an im­ mediate grant or gift inter vivos, whether by way of grant, transfer, delivery, declaration of trust, or otherwise, which has not been bon,a fide made two years before the death of the deceased, including property taken under any grant or gift whenever made, of which property bona fide possession and enjoyment has not been assumed by the donee im­ mediately upon the grant or gift, and thencefor· ward retained to the entire exclusion of the donor, and of any benefit to him by contract or otherwise; Any property which a person having been absolute­ ly entitled thereto, has caused or may cause to be conveyed or transferred to or vested in himself, and any other person, jointly, whether by disposition or otherwise, so that the beneficial interest therein or in some part thereof, passes or accrues by survivor­ ship on his death to such other person, including also any purchase or investment effected by the per­ son who was absolutely entitled to the property, either by himself alone, or in concert or by arrange­ ment with any other person; Any property passing under any past or future settlement, including any trust, whether expressed in writing or otherwise, and if contained in a deed or other instrument affecting the settlement, wheth­ er such deed or other instrument was made for valuable consideration or not as between the settlor and any other person, made by deed or other instru­ ment not taking effect as a will, whereby an interest in such property or the proceeds of sale thereof, for life, or any other period, determinable by reference to death, is reserved either expressly or by implica­ tion to the settlor, or whereby the settlor may have reserved to himself the right by the exercise of any power to restore to himself or to reclaim the abso­ lute interest in such property or the proceeds of sale thereof, or to otherwise resettle the same or any part thereof; Any annuity or other interest purchased or provided~ by the deceased either by himself alone, or in con­ cert or by arrangement with any other person, to the extent of the beneficial interest accruing or aris­ ing by survivorship or otherwise, on the death of the deceased; Property in which the deceased or any other person had an interest ceasing on the death of the deceased to the extent to which a benefit accrues or arises by

5 the cesser of such interest; but exclusive of prop­ erty the interest in which of the deceased or other persons was only an interest as holder of an office or recipient of the benefits of a charity or of a COl'­ po ration sole; (

g) Any property of which a person was at the time of his death competent to dispose; and a person shall be deemed competent to dispose of property if he has such an estate or interest therein, or such general or limited power as would, if he were sui j-uris, enable him to dispose of the property as he should think fit, or to dispose of the same for the benefit of his children, or some of them, whether the power is exercisable by instrument inter Vi1JOS, or by will, or by both, but exclusive of any power exercisable in a fiduciary capacity under a disposition not made by himself or as mortgagee.

A disposition taking effect out of the interest of the person so dying sh'all be deemed to have been made by him, whether the concurrence of any other person was or was not re­ quired. Money which a person has a general power to charge on property shall be deemed to be property of which he has the power to dispose; (

h) Money received or receivable under a policy of acci­ dent or life 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, or a part of such money in pro­ portion to the premiums paid by him, where the policy was partially kept up by him for such benefit; (

i) Any estate or interest in property of a deceased person to which the wife or husband of the deceased becomes entitled under the provisions of any statute on the death of such person.

(2) For the purposes of this Act all property which passes or is deemed to pass on the death of any person shall be deemed to be the pr()perty of such person. 8.-

(1) The following property shall be subject to duty at the rate or rates set forth in the following table: (

a) All property to which a person becomes entitled by reason of a "succession." (

b) All property in Alberta and any interest therein or income therefrom passing on the death of any per­ son whether such person was at the time of his death domiciled in Alberta or elsewhere. (c). All moveable or personal property of a person who was at the time of his death domiciled in Alberta whether such property was at the date of his death situate in Alberta or elsewhere.

Net value of the property of the deceased (Section 3), Exceeding $1,000 and not exceeding $2,000 J 1 Exceedin~ $2,000 and not { exceeding $3.000 Exceeding $3,000 and not exceeding $4,000 Exceeding- $4,000 and not exceeding $5.000 Exceeding $5,000 and not exceeding $10,000 ....... Exceeding $10,000 and not exceeding $15,000 ....... Exceeding $l:~,OOO and not { exc€Hhng $_0,000 ...... . Exceeding $20,000 and not { exceeding $25,000 ...... . Exceedin!l' $25,000 and not ~ exceedmg $50,000 , ...... i, Exceeding $50.000 and n exceeding $'76.000 I.i"". its t -, § ii ft'S*5ff-m!

PERCENTAGES PAYABLE ON SHARES PASSING To OR FOR THE USE OF 2 Grandfather, grandmother, father, mother, husband, wife, child, son-in-law or daughter­ in-law of the deceased being a resident or residents of the Province, nil 11iI nil nil nil nil 1 % l)lus 10/100 of 1 % for each full $1,000 by which net value of property of deceased exceeds $15,000. 1'12% plus 10/100 of 170 fOl' each full $1,000 by which net value of property of deceased exceeds $20,000. 2% plus 4/100 of 1 % for each fuJI $1,000 by which net value of property of deceased exceed~ $25,000, 3 Any person or persons men­ tioned in Column 2 not being a resident or residents of the Province. nil nil llil nil l~ 1%% plus 10/100 of 1% fOl'each full $1,000 by which net value of pl'operty of deceased exceeds $15,000. 2"( plus 20/100 of 1% for each fuJI $1,000 by which net value of property of deceased exceeds $20,000. 3% plus 4/100 of 1% for each full $1,000 by which net value of property of deceased excteds $25,000. 4 Any other lineal ancestor of the deceased, a brother or sister of the dece.ased or any lineal descendant of such brother or sister of the father Or mother of the deceased or any lineal descendant of such last mentioned brother or sister, .j 1,~ 60/0 I)lus 20/1(10 of lo/c for each full $1,000 by which net value of }JI'o!)erty of deceased exceeds $15,000, 7% ],Jus 20/1fJ oJ of 10/c for each fuJI $1,1100 by which net value of property of deceased exceeds $20,000. 8% plus 4/100 of 1% for each fuJI $1,000 by which net value of property of deceased exceeds $25.000.

Any other ciary, 5 person or benefi- --_._-- 10 11 12'7, plus 20/100 of 1'7, for each full $1,000 by ,,'hi('h net \ alue . of property of de(~('a~ed exceeds $15,OC' (I. 13% plus 20/100 of 1~ for each full $1,000 by which net value of property of deceased exc€t'ds $20,000, 14% plus 4/100 of 1% for each full $1,000 by whieh net value of property of deceC'i sed exceeJ ~ $~5,000. plus 4/100 of 1% for each 4% plus 4/100 of 1% for each 9% plus 4/100 of 1% for each 15% plus 4/100 of 1% for each $1,000 by which net value full $1,000 by which net value full $1,000 by which net value full $1,000 by which net value ".%:1 .1 4ep~~~ed e~etlB of p:grrt-~ o.! _ ecea~d exc-:e~s. of pr;-certy of deceased exceed::; $:or:,~orrty of deeease~ exceed./i • - • •• L_J:kti~I:t'1

Exceeding- $75,000 and not { exceeding $100,000 .•...• Exceeding' $100,000 and not { exceeding $150,000 ........... . Exceeding: $150,000 and not { exceeding $200,000 ..... . ( Exceeding $200,000 and not ~ exceeding $:100,000 ...... l Exceeding' $000,000 and not { exceedmg: $500,000 .. , ... Exceedin 2' $;;0_0,000 and not { exceedll1g $150,000 ..... . Exceedincr $750,000 and not ~ exceedmg $1,000,000 ..... L Exceedincr $1,000,000 and not { exceedmg $1,500,000 .... Exceeding: $1,500,000 and not { exceeding $2,000,000 ....

Exceeding $2,000,000 ..... . 4% plus 4/100 of 1% for each full $1,000 by which net value of property of deceased exceeds $75,000. 5% plus 2/100 of 1% for each full $1,000 by which net value of property of deceased exceeds $100,000. 6% plus 2/100 of 1% for each full $1,000 by which net value of property of deceased exceeJs $150,000. 7% plus 1/100 of 1% for each full $1,000 by which Ifet value of property of deceased exceeds $200,000. 8% plus 5/1000 of 1% for each full $1,000 by which net value of property of deceased exceeds $300,000. 9% plus 4/1000 of 1% for each full $1,000 by which net value of property of deceased exceeJs $500,000. 10% plus 4/1000 of 1% for each full $1,000 by which net value of property of deceased exccells $750,000. 11% plus 2/1000 of 1% for each full $1,000 by which net "alue of property of deceased exceed~ $1,000,000. 12% plus 2/1000 of 1% for each full $1,000 by which net value of property of deceased exceeds $1,500,000. 1·' ., 5% plus 4/100 of 1 % fqr each full $1,000 by which net value of property of deceased exceed '3 $75,000. 6% plus 2/100 of 1% for each full $1,000 by which .net value of Droperty of deceased excee.ls $100,000. 7 % plus 2/100 of 1 % for each full $1,000 by which net value of property of deceased exceed s $150,000. 8% plus 1/100 of 1 % for each fuIJ $1,000 by which net value of llrollerty of deceased exceeds $200,000. 0% plus 5/1000 of 1% for each full $1,000 by which net value of property of deceased exceeJs $300,000. 10% plus 4/1000 of 1% for each full $1,000 by which net value of property of deceased excewls $500,000. 11% plus 4/1000 of 1% for each full $1,000 by which net value of property of deceased exceeds $750,000. 12% plus 2/1000 of 1% for each full $1,000 by which net value of property of deceased exceeds $1,000,000. 13% plus 2/1000 of 1% for each full $1,000 by which net value of l1roperty of deceased exceeds $1,500,000. 14 10% plus 4/100 of 1% ior each full $1,000 by which net value of property of deceased exceeds $75,000. 11% plus 2/100 of 1% for each full $1,000 by which net value of property of deceased exceeds ,100,000. 12% plus 2/100 of 1% for each full $1,000 by which net value of property of deceased exceeds $150.1100. 13% plus 1/100 of 1% for each full p,OOO by which net value of property of deceased exceeJs $200,000. 14% plus 5/1000 of 1% for each full $1,000 by which net value of property of deceased exceeds $300,000. 15% plus 4/1000 of 1% for each full $1,000 by which net value of property of deceased exceeds $:;00,000. 16% plus 4/1000 of 1% for each full $1,000 by which net value of property of deceased exceedR $750,000. 17 % plus 2/1000 of 1 % for each full $1,000 by which net ,'alue of property of deceased exceeds $1,000,000. 18% plus 2/1000 of 1 % for each full $1,000 by which net value of pToperty of deceased exceeds $1,500,000. 19 16% plus 4/100 of 1 % for each full $1,000 by which net value of property of deceased ex(cc(ls $75,000. 17% plus 4/100 of Fe for each full $1,000 by which net value of property of decea!--ed excC'Eds $100,000. 19% plus 4/100 of 1'1 £01' each full $1,000 by which net value of property of uecea~ed exceeds $150,000. 21% plus 2/100 of 17< fol' each full $1,000 by which net value of property of decea~ed exceeds $200,000. 23% plus 1/100 of 17< fol' each full $1,000 by which net value of property of deceased ('x('er:!ds $300,000. 25% plus 8/1000 of 1'/c for each full $1,000 by which net "alue of property of decea:-:;ed exet..:ed" $500,000. 27% plus 12/1000 of 1% fol' each full $1,000 by which net value of property of deceased exch.~ds $750,000. 30% plus 6/1000 of 17< for each full $1,000 by which net ,,,Iue of property of deceased exc('ed~ $1,000,000. 33% plus 6/1000 of 1% for each full $1,000 by which net ,alue of property of decea~ed exc-eeJs $1,500,000. 36 ~

(2) The percentage payable on the share of any bene­ ficiary shall be fixed by the following or by some one or more of the following considerations, as the case may be: (

a) The net value of the property of the deceased; (

b) The place of residence of the beneficiary; (

c) The degree of kinship or the absence of kinship of the beneficiary to the deceased: Provided, however, that no duty shall be payable on the share passing to any person mentioned in the second or third column, where the value of the property taken by such per­ son, wherever situate, does not exceed two thousand dollars.

(3) The succession duties herein provided for shall be paid to the Minister, for the use of the Province, and shall be over and above the probate or other fees prescribed from time to time by law. 9. Where the share of any person mentioned in the second or third column of the table in the next preceding

section exceeds fifty thous-and dollars, or where the share of any person mentioned in the fourth column of the said table ex­ ceeds twenty-five thousand dollars, additional duty shall be payable on the taxable portion of such share at a rate set forth in the following table, the additional percentage pay­ able on such share being determined by the following con­ siderations: (

a) Value of property taken, wherever situate; (

b) Degree of kinship to the deceased. Additional Percentages Payable When Individual Share Exceeds $25,000 on Shares Passing to or for the Use of: 3 Where Individual Share is as Fol1o\ys: Beneficiaries Men- Beneficiaries Men­ tioned in Col. 2 01' tioned in Col. 4 of 3 of Table.

Sec. 7 Table.

Sec. 7 Exceeding $25,000 and not exceeding $50.000 .......... Nil 1 Exceeding $50,000 and not __ exceeding $75,000 ......... 1 1% Exceeding $75,000 and not exceeding $100,000 ......

Ph 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 $300000 ......................... 3 3% Exceeding $300,000 and not exceeding $400,000 .. ... __ ................. __ .. 3% 4 Exceeding $400,000 and not exceeding $500,000 4 ~ Exceeding $500,000 and not exceeding $600,000 .. -. 4 1h 5 Exceeding $600,000 and not exceeding $750,000 ...... G 5% Exceeding $750,000 and not exceeding $1,000,000 5% 6 Exceeding $1,000,000 6 61,j,

9 10.-Every heir, legatee, donee, or other successor, and every person to whom property passes on the death of any -person for any beneficial interest in possession or expectancy shall be liable for the duty on so much of the property as so passes to him. 11. Nothing in this Act contained shall render liable for duty any property bona fide transferred for a consideration that is of a value substantially equivalent to the property transferred. PROCEDURE. 12.-

(1) On all applications for letters probate or letters of administration, or for the resealing of letters probate or letters of administration, made to any District Court in the Province, the applicant, or one of the applica'nts, shall at the time of filing the papers required by the practice of the said court on such application, make and file with the clerk thereof two duplicate original affidavits of value and rela­ tionship with inventories annexed in Form 1 of the

schedule hereto, and shall at the same time pay to the clerk such fee for the examination of any such affidavit by the Minister as may be fixed by the Lieutenant Governor in Council under the pI'ovisions of

section 58 hereof.

(2) Such affidavits shall be made and filed in all cases without regard to the nature or value of the property of the deceased. 13. The clerk shall forthwith on receipt of such duplicate original affidavits, and fee, forward one of such affidavits to the Minister, who shall determine the amount (if any) in which the property or any part thereof is subject to succes­ sion duty, or will become subject thereto on the happening of a contingency, and shall, as soon as may be, require im­ mediate payment, or the giving of security therefor by bond in Form 2 of the

schedule hereto, or with regard to the amount in which the property or any part thereof will be­ come subject to duty on the happening of, a contingency, require security to be given by bond in a form to be approved as hereinafter provided. 14.-

(1) Every bond required to be given under the last preceding

section shall be in a penal sum equal to ten per ~f')J;lt of the sworn value of the property of the deceased ~lable, or which may become liable, to succession duty, or in such further sum as the Minister may deem sufficient, and shall be conditioned for the due payment to His Majesty of ~ny duty to which the property of the deceased is or may be found liable: . Provided, however, that the Minister may accept a bond Inf a penal sum less than ten pel' cent of the sworn value a oresaid.

(2) Every such bond shall be executed by the applicant, or by all the applicants if there is more than one, and a guaranty company approved by the Minister, as surety, and the parties executing the bond shall be bound jointly and severally in the whole amount of the penalty thereof: Provided, however, that where it is made to appear to the satisfaction of the Minister th'at an applicant is unable to secure an approved guaranty company as surety, the security to be given may be of such nature and in such form and amount as the Minister may direct.

In case a cash deposit is accepted by the Minister for due payment of any duty in lieu of or in addition to any other security, he may allow to the depositor interest at the rate of three per cent per annum upon so much thereof as from time to time exceeds the amount of duty payable under the Act. 15. Upon the payment of the amount in which the prop­ erty is or may become liable for succession duties, or upon the approval of any bond or other security taken to secure the payment thereof, the Minister shall, subject to his right under

section 26 hereof to require further information, con­ .::lent to the issuing of letters probate or letters of adminis­ tration or to the resealing thereof, as the case may be, but in no case shall letters be issued or resealed until such con­ sent is given. 16. The duties imposed by this Act shall be payable out of the share of each person or beneficiary entitled to share in the property of the deceased, according to the rate applic­ able as aforesaid to such person or beneficiary: Provided that when a beneficial interest accrues or arises by reason of a cesser of an interest under clause (

f) of sub­ section (1) of

section 7 of this Act, the duties shall be pay­ able by the person or persons in whose favour the benefit so accrues or arises. 17. No executor, administrator or trustee shall in the first instance be personally liable to pay the duty on any property which passes on the death of the deceased, and to which any person is beneficially entitled, but an executor, administrator or trustee shall not transfer or deliver such property to the person so entitled without deducting there­ from the duty for which such person is liable.

If any executor, administrator or trustee violates the provisions of this section, he shall be liable to a penalty equal to twice the amount of the duty payable in respect to such property:- 18.-

(1) Any executor, administrator or trustee who,' without reasonable excuse, the proof whereof shall lie on him. either fails to include in the inventories required to be filed by this Act any property of the deceased, or any prop­ erty passing under the provisions of

section 7 hereof, or who makes any incorrect statement therein with respect to t~e value or mode of passing of any such property as aforesaId

11 or with respect to the degree of relationship to the deceased or the place of residence of any beneficiary, shall be liable personally to pay to the Minister any deficiency in duty aris­ ing by reason of such failure or incorrect statement.

(2) Any executor, administrator or trustee who, with in­ tent to deceive or mislead the Minister as to the amount of duty payable on any property, makes or causes to be made any affidavit or statement required' by this Act in which any property is valued at an undervalue or is omitted from the said inventories shall be liable on

summary conviction thereof to a penalty not exceeding two hundred dollars and costs. 19.-

(1) Where, in respect of any property passing on the death of any person, no application for letters probate, or letters of administration or for the resealing thereof, is necessary, or if necessary has not been made, every executor, administrator and trustee, and if no executor, administrator or trustee has been appointed, then every person to whom any property passes, shall within two months from the date of the death of the deceased, or within such later time as the Minister shall allow, forward to the Minister a sworn state­ ment to the best of his knowledge, information, and belief of the nature and value of the property passing: - Provided that the delivery to the Minister by one of sev­ eral beneficiaries of a statement as aforesaid, containing all the information required by the Minister, shall relieve the others from the obligation to deliver a further statement.

(2) Every person, who being required by this

section to deliver a statement as aforesaid, omits or neglects to deliver such statement is guilty of an offence punishable on sum­ mary conviction by a fine of double the amount of the duty for which he is liable, or in default of payment of such fine by imprisonment for a term not exceeding one-month. 20. Every insurance company, before paying the money payable under a policy of life or accident insurance, coming within the meaning of clause (

e) or clause (

h) of subsection (1) of

section 7 of this Act, shall, except only where such money is payable to an executor or administrator in his ~epresentative capacity or to the estate of the deceased, or In respect of a policy on the life of a person under fifteen years of age, forthwith upon claim being made by or on behalf of a person as beneficiary, give notice to the Minister of such claim, and before making any payment thereunder .shall deduct from such money an amount to be determined by the Minister, and remit the same to him as security for the. payment of any duty payable with respect to the monies Owmg under such insurance policy. 21.-

(1) Where property subject to succession duty under this Act includes any future or cont.ingent est.ate, in­ come, or interest, the duty on such estate, income or interest may be paid within the time limited by

section 27 of this

12 Act, and where so paid the duty shall be on the value of such estate, income, or interest computed under

section 25 of this Act as at the date of death of the deceased. By consent of the Minister in writing, duty may be paid after the time so limited and before such estate, income, or interest comes into possession; but in the event of such consent the duty shall then be on a value not less, in any event, than the value of such estate, income, or interest computed under the said

section 25 as at the date when the duty is paid; and no de­ duction shall be made for duty paid or payable on any prior estate, income or interest. The duty on any future or con­ tingent estate, income' or interest, if not sooner paid (as in this

section provided) shall be payable forthwith when such estate, income or interest comes into possession, and no deduction shall be made for duty paid or payable on any prior estate, income, or interest.

(2) If the duty on any future or contingent estate, in­ come, or interest is not paid forthwith when such estate, income, or interest comes into possession, or at any prior date, interest shall be charged and collected thereon at the rate of six per centum per annum from the date when such estate, income, or interest comes into possession, and such duties, together with the interest thereon, shall be and remain a lien upon the property in respect to which they are payable, until the same are paid.

(3) Where the whole or any part of the income or inter­ est of any property is directed to be accumulated for any period for the benefit of any person or persons or class to whom or to any of whom at the expiration of such period such property passes, or income, or interest, becomes pay­ able, such property shall be deemed for the purpose of this Act an interest in possession, passing at the death of the deceased, and the duty thereon shall be payable in accord­ ance with the provisions of this Act.

(4) Property passing upon the death in respect to which any person is given such a general power to appoint, as is mentioned in clause Cq) of

section 7 of this Act, shall be liable to duty and the duty thereon shall be payable in the same manner and at the same time as if the property itself had been given to the donee of the power. 22. Where in respect of any future or contingent estate or interest there is no person beneficially entitled to the present income, or enjoyment thereof, or where there is some part thereof to which there is no person so entitled,­ the duty on such future or contingent estate or interest, or on such part thereof, as the case may be, shall be payable " as provided under sections 21, 25 and 27 of this Act. 23.-

(1) The valuation of every annuity, term of years, life estate, income or other estate, and of every future or contingent interest in respect of which duty is payable under this Act, shall for the purposes of this Act be deter-

13 mined by such rule, standard and table of mortality and of value as hom time to time the Lieutenant Governor in Council may Pl'cscl'ibe, and on a rate of interest of five per centum pel' annum.

(2) Where there is any person beneficially entitled to an estate for life or any other particular estate in property subject to succession duty under this Act, such estate shall be considered to be of the value of an annuity equal to five per centum of the net value of such property, and payable from the date upon which such person shall become entitled thereto in possession, or to the receipt of the income or profits thereof until such person's death, or until such estate is otherwise sooner determined, and the duty chargeable thereon shall be payable as provided in

section 27 hereof, if such estate is to commence at the date of death of the de­ ceased, but if the said estate is to commence at any subse­ quent date, either fixed or contingent, then the duty on such estate shall be payable as provided under sections 21 and 25 of this Act . . 24. The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall- (

a) if the interest extended to the whole income of the property, be the principal value of that property; and (

b) if the interest extended to less than the whole in­ come of the property be the principal value of an addition to the property equal to the income to which the interest extended, 25.-

(1) Notwithstanding the duty may not be payable on any future or contingent estate, income, or interest until the time when the right of possession or actual enjoyment accrues, any executor, administrator, guardian, trustee, or person owning a prior interest, when such executor, admin­ istrator, guardian, trustee, or person has the custody or con­ trol of the property, may agree upon or commute for a present payment out of the property in discharge of the said duty; and the Minister may, upon the application of any such person, commute the succession duty, which would or might but for the commutation become payable in respect of such interest, for a certain sum to be presently paid, and .for determining that sum shall cause a present value to be set upon such property, regard being had to the contingencies affecting the liability to and rate and amount of such duty and interest; and on receipt of such sum the Minister shall give a certificate of discharge from such duty, provided that such certificate shall not discharge any person from any duty in case of fraud or failure to disclose material facts, except a bona fide purchaser for valuable consideration with­ out notice.

(2) For the purpose of commutation under the next pre­ ceding subsection, the rate of interest shall be taken to be five per centum per annum.

(3) For the purpose of determining the duration of n life on which the vesting of any future estate, income, or interest, depends, the standard of mortality shall be the table of mortality which from time to time may be pre­ scribed by the Lieutenant Governor in Council under the provisions of

section 23, subsection (1) of this Act.

(4) Where in respect of any future or contingent estate, or interest, there is no person beneficially entitled to the whole present income or enjoyment, such income as is not taxable otherwise under the provisions of this Act shall be deemed to earn interest at the rate of five per centum per annum, compounded yearly until the time that such future or contingent estate or interest comes into possession, and for the purpose of computation under this section, the rate of income shall be taken to be five per centum per annum. 26.

The Minister may at any time require such informa­ tion on oath or otherwise, as is in his opinion necessary to enable him to ascertain the amount of duty payable on any property, and until such information is furnished to his satisfaction letters prohate or letters of administration shall not issue nor be resealed. 27.

Save as otherwise provided herein the duties imposed by this Act shall be due and payable on the death of the deceased, or within six months thereafter, and if duties so due and payable are paid within six months no interest shall be charged or collected thereon, but if not so paid interest at the rate of six per centum per annum from the date of death of the deceased shall be charged and collected, and the property in respect of which such duties are payable shall be subject to a lien in favor of the Minister until the duties, together with interest thereon, are paid: Provided. however, that the Lieutenant Governor in Coun­ cil may by order, upon satisfactory proof th'at payment of the duty within the time above limited would be unduly on­ erous on the estate, extend the time for payment and the duty shall be due and payable as in the said order set forth. 28.

Any partial payment made on account of duties im­ posed by this Act shall be applied first in payment of inter­ est, if any, due thereunder and then in reduction of the principal amount of such duties. 29.-

(1) Subject to the provisions of subsection (2) where, upon property locally situated outside Alberta or any interest therein, there has been paid any estate, succession or legacy duty or tax elsewhere than in Alberta, an allow­ ance for the amount s.o paid shall be made by this Province, and the property upon which such duty or tax has been paid elsewhere shall be subject to payment only of the amount, if any, by which the duty herein urovided exceeds the duty

(2) Such allowance shall be made only- (

n) as to 'any country where an allowance is made fo], the succession duty paid under this Act on property situate in Alberta passing on the death of a perSOll domiciled elsewhere than in Alberta; and (

b) if the Lieutenant Governor in Council by Order in Council has extended the provisions of subsection (1) to apply to such country.

(3) The Lieutenant Governor in Council may revoke any such order, where it appears that the law of such country has been so altered that it would not authorize the making of an order hereunder.

(4) For the conjoint purpose of this

section and of sec­ tion 20 of TIw Fin,ance Act, 1894, of the United Kingdom, the local situation of any property shall be determined in accordance with the law in force for the time being in Great Britain and Northern Ireland, as the case may require. 30.

The Minister may, if satisfied that the full amount of succession duty in respect of any property has been paid, or secured to his satisfaction, grant a certificate of discharge which shall discharge from 'any further claim for such duty the property mentioned in the certificate, but shall not in rue case of fraud, or failure to disclose material facts, oper­ ate as a discharge of any person or property liable, except property in the hands of a bona fide purchaser for valuable consideration without notice. PROCEDURE ON VALUATION AND ASSESSMENT. 31.

Where the Minister is not satisfied with the sworn valuations of any inventory filed or that all property which should have been included therein has been included, he may authorize a person or persons to inspect any property dis­ closed in the in ventory, or any property wrongfully omitted therefrom, and to report to him the value thereof for the purposes of this Act, and the executor, administrator, trus­ tee, or any person having the custody of that property shall permit the person or persons so authorized to inspect it at Such reasonable times as may be considered necessary. 32.-

(1) The Minister may appoint a commissioner or commissioners to- (

a) ascertain 'and enquire into what property, if any, is subject to succession duty under the terms of this Act, the fair market value of such property, the amount of duty payable upon such property, and the persons liable therefor; (

b) fix 'and settle the amount of the debts; and other allowances and exemptions, and fix the amount of every annuity, term of lease, term of years, life estate, income or other estate and of every interest in expectancy as provided by this Act;

16 (

c) make ellt{uil'ies as to allY property transferred inter vivos 01' wrongfully omitted from any inventory filed; and (

d) generally make enquiry as to any matter or thing arising under this Act in connection with the estate of any deceased person.

(2) The commissioner or commissioners shall direct that notice be given by personal service or otherwise to the executor or administrator or trustee or to such interested parties as he or they may think proper.

(3) The commissioner or commissioners shall have all the powers of a Judge of the Supreme Court of Alberta at the trial of any action and all the powers which may be con­ ferred upon a commissioner under The Public Inquiries Act, and in addition thereto may, either at or previous, to the hearing, make such order for the attendance and examina­ tion of any person or the officer or officers of any corpora­ tion for discovery or otherwise as he or they may deem ex­ pedient, and may direct any person to be examined to make production upon oath of any books, papers or other writings or documents which may be in the possession of such person or of any corporation.

(4) Where the Minister or any person interested desires to produce for use before the commissioner the evidence of any person to be taken de bene esse, or to be taken out of Alberta, an order may be made for the examination of such person or for the issue of a commission in the like circum­ stances and with the like effect as a similar order may be made in an action.

(5) The commissioner or commissioners may, with the consent of the Official Guardian, appoint for the purposes of this Act, a guardian of any infant who has no guardian.

(6) The costs of proceedings shall be paid as directed by the commissioner or commissioners.

(7) The report of the commissioner or commissioners shall be filed in the office of the Clerk of the Supreme Court of Alberta, and with the Minister.

(8) Upon the report being so filed, it shall become a judg­ ment of the Supreme Court of Alberta, and may be enforced in the same manner and by the like processes as if the judg­ ment had been made by a Judge of the Supreme Court at the trial of an action, and the judgment shall be entered in the same manner as a judgment of the Court at the trial.

(9) Either the Minister or any person interested may appeal to the Appellate Division of the Supreme Court of Alberta from the said judgment, but there shall be no fur­ ther or other appeal.

(10) The rules and regulations under the provisions of this

section shall be made according to the practice of the Court.

17 33.--

(1) If the MinisteJ', his solicitor OJ' agent and thp other parties interested al'e unable to agree upon the cash value as at the date of the death of the deceased, of any annuity, term of years, life estate, income or other estate, the Provincial Auditor shall assess and fix the same, and the amount of duty payable in respect thereof, and shall imme­ diately file his assessment in the office of the Minister and give notice thereof to the solicitor -acting on behalf of the parties interested.

(2) Any interested person dissatisfied with any such valuation or assessment may appeal therefrom to a judge within thirty days after the filing of such valuation or as­ ,sessment, whichever shall be later, and upon such appeal the said judge sh-all have jurisdiction to determine all questions of valuation and the liability of the property or any part thereof to duty, and the decision of the said judge as to all cquestions of valuation shall be final. 34.

The Minister in case any doubt or dispute arises as to the proper valuation to be pI-aced upon any of the property of the deceased, may enter into an agreement with the appli­ cant for probate or letters of administration (or as the case may be) as to the valuation to be placed on such property, and any such agreement when -approved by order of the Lteutenant Governor in Council shall be valid and binding 'upon all parties concerned . .. 35.

Any sum payable under this Act shall be recoverable with costs of suit as a debt to His Majesty from any person liable therefor, by action in the Supreme Court of the Prov­ ince in any judicial district, and it shall not in any case be necessary to take the proceedings authorized by sections 32 to 34 both inclusive, of this Act. 36.-

(1) An action may be brought to determine any question of liability under this Act, although the time for the payment of the duty has not arrived, and such action shall be considered as an ordinary action in the Court. .

(2) In any such action the Attorney General, or the solic­ l~or acting on behalf of the Minister, shall have the same r~ght, either before or after the trial, to require the produc­ tIOn of documents, to examine parties or witnesses, and to take such other proceedings in -aid of the action as a plaintiff has or may take in an ordinary action. ~ .37. A judge shall have jurisdiction upon motion or peti­ tIon to determine what property is liable to duty under this ::Act, and the amount thereof: :. Provided that the property liable for duty and the amount of such duty shall not have been previously determined. 38.-

(1) If it appears to a judge that any duty due under this Act has not been paid according to law, he shall,

18 on application of any party interested, make an order directing the persons interested in the property liable to the duty to appear before the Court on a day certain to be therein named, and show cause 'why the said duty should not be paid.

(2) The service of such order, and the time, manner, and proof thereof, and fees therefor, and the hearing and deter­ mining thereon, and the enforcement of the judgment of the Court thereon, shall be according to the practice of the Court. 39.-

(1) Where for the better determining of any ques­ tion raised in any action the Court deems it advisable to order the trial of an issue or issues, it may give such direc­ tions in that behalf as it deems expedient.

(2) In case the Court shall think fit at any time to direct a reference, such reference may be to an officer of the Court as provided by the Rules of Court, or to any other person. 40. An appeal shall lie in any action brought under this Act wherever an appeal would lie if the action were between subject and subject, and to the same tribunal. 41. The costs of all proceedings under this Act shall be in the discretion of the Court or Judge. 42.

Where it appears to the Minister, that by reason of the number of deaths on which property has passed, or of the complicated or contingent nature of the interests of different persons in property passing on the death, it is difficult to ascertain exactly the rate or amount of duty pay­ able in respect of any property or any interest therein, or so to ascertain the same without undue expense in propor­ tion to the value of the property or interest, the Minister on the application of any person accountable for any duty there­ on, and upon his furnishing all the information in his power respecting the amount of the property and the several inter­ ests therein, and other circumstances of the case, may, by way of composition for all or any duty payable in respect of the property or interest and the various interests therein or any of them, assess such sum on the value of the property or interest, as having regard to the circumstances appears proper, and may accept payment of 'the sum so assessed in full discharge of all claims for duty in respect of such prop­ erty or interest and shall give a certificate of discharge ac~ cordingly. 43.

No executor, administrator, trustee or personal representative of the estate of a deceased person shaH assign, sell, transfer, or dispose of any bOMs, debentures, stocks or shares of any company having its head office ?r transfer office within the Province of Alberta, standing In the name of a deceased person or in trust for him, until a

10 certificate of the Minister is filed with the company sho'wing all succession duties ill respect of the said bonds, debentures, ,-stocks 01' shares have been paid, and any company or cor­ poration permitting such assignment, sale, transfer 01' dis­ posal contrary to this section, shall be liable for such duty. 44.-

(1) When any sale by public auction of the prop­ erty of a deceased person is held, the executor, adminis­ trator, or trustee, as the case may be, shall forward to the Minister 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 uetailed inventory of the property to be sold.

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

(3) Any executor, administrator or trustee failing to comply with the provisions of subsection (1) or (2) of this 'seCtion shall be liable upon

summary conviction to a pen­ -:arty of not more than five hundred dollars . ... 1:5. At least seven days' notice of any appointment for the passing of the accounts of an executor or administrator shall be served upon the Minister by such executor or ad­ 'ininistl'atol' or his solicitor, together with a copy of the :accounts. 46.

Where any debts are proved against the estate of a . .deceased person, after the payment of legacies or distribu­ tion of property from which the duty has been deducted, or Upon which it has been p'aid, and a refund is made by the :legatee, devisee, heir or 'next of kin, a proportion of the duty ~~so paid shall be repaid to him by the executor, administrator 'or trustee, if such duty has not been paid to the Minister, or by the Minister if it has been so paid: , '1c:Provided that no such repayment shall be made by the Minister after the expiration of two years from the date of ,death of the deceased. ~ .47·-

(1) Every sum of money paid to an executor, ad­ !:ln1.lUStrator or trustee, for the duty on any property or re­ !lamed by him for such purpose, shall be paid by him ~rthwith to the l\1inister, or as the Minister may direct. E""

(2) Such executor, administrator or trustee shall, for the " Ose of the collection and payment of any duty which, •... , del' the provisions of this Act, it is his duty to collect and ~ay over to the Minister, be deemed to be a revenue officer ~?r the collection thereof within the meaning of The TTeas­ Ut'Y Department Act.

20 (:3) The failure of any such executor, administrator or trustee to collect and pay over such duty to the Minister shall not prejudice, alter or affect any right of the Minister to enforce payment as against any person liable therefor. 48. Executors, administrators, and trustees shall have power to sell, pledge, mortgage, lease or otherwise dispose of so much of the share of any beneficiary as will permit the payment of the proper succession duty thereon. 49.-

(1) The Clerks of the Court shall be entitled to take for the performance of duties and services under this Act fees similar to those payable to them under the Rules of Court.

(2) A fee of one dollar shall be payable to the Minister for any certificate granted under the provisions of this Act. 50.

Where any property of any person which has, pre­ vious to his death, been conveyed or transferred to some other person, is declared liable to duty, the COlurt may declare the duty to be a lien upon the property, and may make such declaration although the 'amount of such duty has not been ascertained, and where any property which, had it remained in the hands of the person to whom or for whose benefit it was conveyed or transferred by sucll! deceased person, would have been liable for duty, has' been conveyed or transferred to any purchaser for valu~­ able consideration, the Court may direct the person to whom or for whose benefit the said property was con­ veyed or transferred by such deceased person as afore­ said to pay the amount of the duty to which such property would have been subject as aforesaid. 51.

Where any property or estate is charged with the: payment of any annuity or other interest and duty is pay­ able by reason of the cesser of such annuity or interest under the provisions of clause (

f) of subsection (1) o~

section 7 of this Act, the Court may declare the duty to be a lien upon the property or estate out of which the said an-. nuity or other interest is payable, and may direct payment, of the duty by the persons or beneficiaries in whose favour' the benefit accrues or arises on the death of the deceased. 5.2.-

(1) Whenever it is claimed that any lands or anY~ money secured by any mortgage 0'1' encumbrance upo!! land is subject to succession duty, the Minister or th~ solicitor acting in his behalf may, when deemed neces;j sary, cause to be filed in the Land Titles' Office wherein thlJi certificate of title to such land or such mo'rtgage or inj cumbrance is registered a notice of lien in Form 3 of the;

schedule hereto, or to the like effect.

(2) Upon receipt of the notice the Registrar shaUl enter the same in the day book, and shall make a memorli

21 andum upDn the certificate Df title Df the land Dr upDn that Df the land mDrtgaged Dr incumbered, as the case -may be, that the land Dr mDrtgage Dr incumbrance is subject to' a lien fDr successiDn duty in favDur Df the Minister. 53.-

(1) So. IDng as the nDtice remains in fDrce the -Registrar shall nDt register any instrument purpDrting to' aJfect the land, mDrtgage, Dr incumbrance in respect Df which the nDtice is filed, unless such instrument is ex­ pressed to. be subject to. the lien Df the Minister fDr succp-s­ "sion duty, but the Minister may at any time by letter to. 'the Registrar withdraw the notice and a memDrandum Df sneh withdrawal shall be made by the Registrar upDn the certificate Df title Dn which the memDrandum was made. c

(2) Any such withdrawal by the Minister shall be withDut prejudice to. his right to. file any further Dr Dther ;riotice if deemed necessary. 54. RegistratiDn Df any such nDtice shall have the same effect as to. priDrity as the registratiDn of any instrument under The La,nd Titles Act. 55. The preceding sectiDns 52 to. 54, bDth inclusive, shall apply tD the prDperty Df all perSDns in respect Df !,ihicl1 duty is claimed whether this Act is Dtherwise ap­ -plicable to. such prDperty Dr nDt. - 56.

The rights given by sectiDns 52 to. 54, bDth inclusive, :shall be in additiDn to' thDse given by the Dther prDvisiDns of this Act, and nDthing cDntained therein shall affect the right Df the CrDwn to. claim a lien independently Df the said ~ectiDns. 57.

Where any perSDn dies frDm wDunds inflicted, ac­ cident Dccurring, Dr disease cDntracted, while Dn the active military Dr naval service Df His Majesty, whether in Canada Dr abrDad, the Minister may, if he thinks fit, remit the whDle Dr any part Df the duty chargeable in respect Df the prDperty passing Dn the death Df the deceased to the grandfather, grandmDther, father, 'mother, husband, wife, child, sDn-in-Iaw Dr daughter-in­ claw of the deceased. 58.

The Lieutenant GDvernDr in CDuncil may make r~l~s and regulatiDns fDr carrying into. effect the pro­ VISIOns Df this Act, and may fix a scale of fees to' be paid ~o the Minister fOol' the use of the Province fOIl' the exam­ JJlation Df all affidavits Dr sWDrn statements filed Dr sub­ )1litted under the prDvisiDns Df this Act, and the same Shall be published fDrthwith in The Alberta GCLzette, and ti~ay reI?eal Dr alter any Df the fDrms Dr inventDries men­ Q,t,led III the

schedule heretO', Dr substitute new fDrms Qr lllventDries therefDr. 5~. The Succession Duties Act, being

chapter 28 Df the ReVIsed Statutes Df Alberta, 1922, is hereby repealed. ·t ~O. This Act shall CDme intO' fDrce Dn the day upDn which 1 IS assented to..

SCHEDULE Form 1 AFFIDAVIT OF VALUE AND RELATIONSHIP (Section 12 (1» SUCCESSION DUTIES ACT, 1932 CANADA }In the District Court of the PROVINCE OF ALBERTA District of In the matter of the estate of ....................... " late of the ................. of ............ , ......... : in the Province of Alberta, .... . ............ , deceased. I (or we) .................. , of the ............... . of .......................... , in the Province of Alberta, make oath and say: 1.

THAT...... . . . . . . . . . . . .. .., make application for letters. . . .. ..... .. . .. to the estate of.. .. .. . .... . who died on or about the ......... day of ............... . A.D. 19 .. , domiciled in ... " ..... . ............ , .... . 2. THAT ................ have made full, careful, and searching inquiry for the purpose of ascertaining what real and personal property and effects the said .............. . was possessed of, or entitled to, at 'the time of h ... death, together with the market value thereof respectively. 3.

TH~T ............... have according to the best of ... knowledge, information and belief, set forth in the in­ ventory herewith exhibited, and marked "A," a full, true, and particular account of all the property of the said ..... . . . . . . . . . . . . . . . . . . . , within the meaning of The Succession Duties Act, 1.932, or of which the said ................ was possessed, or to which h ... was entitled at the time of h ... death, together with the fair market value as at the date of death of e'ach and every asset forming part of the said property and particularized in the said inventory.

The said inventory includes all real and personal estate over which the deceased had and exercised absolute power of appoint­ ment. The aggregate value of the said property at the date of the deceased's death was $ .............. , and the net value thereof was $ ............... . 4.

THAT........ . have included in the said inventory every security, debt, and sum of money outstanding, due or payable to or standing to the credit of the s'aid deceased;i the time of h ... death, and in estimating the value therel.ll have included all the interest due, payable, chargeable an,,~ accruing due thereon up to the death of the said decease~ 5.

THAT, save and except what is set forth in the saiQ: inventory, the said ........ -. . . . .. .. was not, to the best of ..... knowledge, information and belief, at the time °i h ... death possessed of or entitled to any debt or sum 0 money, or any security, pledge or undertaking for the pay·

23 ment of any money to ....... on any account whatsoever, or to any leasehold or other personal estate, goods, chattels, or ~ffects in possession or reversion absolutely or contingently or otherwise howsoever. 6. THAT, in the said inventory is included all the prop- erty of the said .............. situate without the Province of Alberta, as well as the property situate within the Prov­ ince of Alberta. 7.

THAT, save and except what is set forth in the said inventory, the said ............... was not, to the best of ..... knowledge, information and belief, at the time of ..... {death seized of or entitled to any real estate in possession, ~mainder or reversion absolutely or contingently or other­ wise howsoever. 8.

THAT, to the best of .... knowledge, information and belief, the said deceased did not voluntarily transfer by deed, grant or gift made in contemplation of .... de-ath, or made or intended to take effect in possession or enjoyment after .... death, any property or any interest therein, or incom~ therefrom to any person in trust or otherwise by reason whereof any person is or shall become beneficially entitled in possession or expectancy in or to the said property or income thereof, save and except as set forth in the said in­ ventory. ~~ !:I.

THAT, to the best of .... knowledge, information and belief, the said deceased did not at any time within two years previous to the date of. .death transfer by way of donat'io mortis causa, or under a disposition purporting to operate as an immediate gift inter vivos, whether by way of trans­ fer, delivery, declaration of trust, or otherwise, any property Whatsoever, save and except as set forth in the said inven­ tory. 10.

THAT, to the best of .... knowledge, information and belief the said deceased did not at any time previous to the date of ..... death transfer any property of which property the bonc( fide possession was not assumed by the donee im- 11!ediately upon the gift, and thenceforth retained to the en­ tIre exclusion of the donor or any benefit to ..... by contract or otherwise, save and except as set forth in the said in­ sentory. 11.

THAT, to the best of .... knowledge, information and ,belief, the said deceased had no property in which he or any other person had an interest ceasing on the death of the deceased by which a benefit accrues or arises by the i!€sser of such interest, save and except as set forth in the !laid inventory. h. ~2.

THAT, to the best of .... knowledge, information and ~ehef, the said deceased did not, prior to .... death, cause any property, to which ..... was absolutely entitled, to be eonveyed or transferred to or vested in h ... self and anv pther person jointly, whether by disposition or otherwis~, so that the beneficial interest therein or in some part thereof paSsed or accrued by survivorship on .... death to such other

24 person (including also any purchase or investment effected by the deceased either by h ... self alone, or in concert or by arrangement with any other person), save and except as set forth in the said inventory. 13.

THAT, to the best of .... knowledge, information and belief, the said deceased was not at the time of ..... death a party to any past or future settlement, including any trust, whether expressed in writing or otherwise, whether made for valuable consideration or not, as between the settlor or any other person, and not taking effect as a will, whereby an interest in such property or the proceeds of the sale thereof for life, or any other period determinable by refer­ ence to death, was reserved expressly or by implication to the deceased, or whereby the deceased reserved to h ... self the right by the exercise of any power to h ... self to reclaim, the absolute interest in such property or the proceeds of the sale thereof, or otherwise resettle the same or any part thereof, save and except as set forth in the said inventory. 14.

THAT, to the best of .... knowledge, information and belief, no annuity or other interest had been purchased or provided by the said deceased, either by h ... self alone or in concert or by arrangement with any other person, save and except as set forth in the said inventory. 15. THAT, to the best of .... knowledge, information and belief, the deceased had no property of which he was at the time of .... death competent to dispose, save and except as set forth in the said inventory. 16.

THAT, to the best of .... knowledge, information and belief, no money has been received or is receivable under a policy of accident or life insurance effected by the said de­ ceased on .... life where the policy was wholly kept up by ..... for the benefit of an existing or future donee, whether nominee or assignee, nor any part of such money in propor­ tion to the premiums paid by ..... , where the policy was partially kept up by .... for such benefit, save and except as set forth in the said inventory. 17.

THAT .... have to the best of. ... knowledge, infor­ mation and belief in the inventories respectively marked "A" and "B" hereto annexed, set forth the assets, debts, and liabilities of the deceased, and the names of the several persons to whom the property of the said deceased will pass, the degree of relationship, if any, in which they stand to the deceased, the true place of residence of each of them and the nature and value of the property passing to each of these persons respectively. in .the ....... of .............. , SWORN before me at. . . . . . .. } thIS. .. . day of. . . . . . . . . .. .. , A.D. 19 ...

A Commll'!l'!ioner 101' Outhl'!} I the Prov';'nce 0/ A . I P in and or " Just1ce 0 the eacp Alberta. A N otnry Public

25 INVENTORY "A" In the Distl'ict Court of the Distl'ict of (SUCCESSION DUTIES ACT, 1932) In the matter of the estate of ........................ , deceased, late of the ........... of ..................... , in the Province of Alberta. No. of Parcel No. of Parcel REAL ESTATE Give description and full value of real es­ tate including improvements, and set out details of improvements below. I , - - , MINES AND MINERALS - I Give particulars of mines and minerals and state if included under title to real estate or held under separate title.

Description ----' ------------------- No. of IMPROVEMENTS ON REAL ESTATE Parcel Nature and Description of Improvements Value Value - , Value No. of MORTGAGES AND ENCUMBRANCES ON REAL ESTATE Parcel Description of Mortgage Principal Interest Total or Encumbrance MONEYS SECURED BY MORTGAGE Name of Mort- Whe,re Mortgage I ragor and Des- eription of Prop- Instrument found Principal Interest Total erty Mortgaged. at Date of Death. I - , - I I

26 CASH Whcl'e Situate 1 Principal I Illt('r~st Total '1--1 ~~I ___ I 1_ LIFE INSURANCE ~'~----,------- -----------1 .----- Name of I To Whom Head Office Principal Interest Total Company I Payable -I~-- ANNUl TIES OR OTHER INTERESTS ... _._---_._-_ ....... __ ._--- ------ .. _ ... - Give particulars of annuities 01' other inter('sts purchased 01' pl'ovided by deceased or other persons, and state whether annuity ceased 011 death of deceased. ---- Name of Estate-I ------- --,- -- ---,- 01' Pro ert out Address, of Rep- I " f' h' Ph A Y 't resentatlve of Es- .

Prmclpal Interest o W IC nnUI Y P , 01' Int, Payable. tate or roperty, I I I I --_ .. _-----_._- BOOK DEBTS AND PROMISSOHY NOTES ,,------ .... _-_ .. _--- Total I Principal I Interest I Total 1 ___ 1 . -1---1-j-- 1 Name of Debtor I Residence of Debt- or Promisor I or or Promisor ------.--.-~- -------- 1 1 I I ~~'_. __ ' ___ L _____ .~ STOCKS, SHARES, BONDS AND DEBENTURES ---- ------------ ---.C'-----,"'iI -- -- 1"---1 1 1 How 'I I Where Found I 'I Numb~I' ~nd I Int.

Par Market Tl'ans- He,ad I at DaLe of Principal Interest ~):~_I'l]_)t~~n i_R_,a_IC_,_V_al_U€ __ ,_V_a_IU: __ fe_l'a_hl~i_(_)tr.~~._e _! .. __ D_e_a~h _1 _____ 11,-_~_I- I I ! _-.____ I .. ________ 1 _______ .

27 OTH EI~ PltoPElny ...... , .. , Cattle ................... ! Swine alld other Domestic: ! Wh('l'!' .. i PrlllcIlJ'l1 I' .I:t('J'(.,,_·t I Situatp I .. __ ~~

Schedule of Debts (Other than Mort- gages or Ellcumbrances Oll Real ,Principal: Tnten's\' 'j'ntrrl I';state) I Debts othel' than MOItll:ages OJ' Enclimbrances 011 Real Estate .. .. . . .. . ............... . Mortgages and Enc:umbJ'ances on Real Estate .. . Total of Debts, lVIOI'lgages and Enc:umbl'anc:es. Net Value of Estate (Aggregate less Debts, Mortgages and EncumlJl'anccs) Total This is Inventory "A" j'efe]']'ecl to ill the Amdavit of Valup and Relationship ~f.. ....... .... ..... .. . . . .. ..

SWORN to at. .. ......... ., in the Pro\·ince of Alberta, this ........... day of. ................... , A.D. 1!), .. , A Commis::;iolll')' fo)' O((ths A JUBti('(' of' the p(((('1' Nota)'!! P1ililic III ((lit! .foJ' the PI'O l' ill ('(' of Alhel'to.

28 INVENTORY "B" In the District Court of the District of (SUCCESSION DUTIES ACT, 1932) In the matter of the estate of ............... , deceased, late of the ............ of .............. , in the Province of Alberta. Name of Property Beneficiary Age Relationship Residence Passing Value ~----"-- I I I This is Inventory "B" referred to in the Affidavit of Value and Relationship of. . . .. ........ .......... . .. . SWORN to at. . . . . . . ...., in the Province of Alberta, this ....... day of ................ , A.D. 19 .. , before me.

A Commissioner for Oaths } A Just'ice of the Peace A Notary Public 'ill and faT the Province of AlbeTta. FORM 2. (Section 13.) (Where company is applicant, vary form as necessary). BOND BY ApPLICANT FOR LETTERS PROBATE OR OTHER GRANT OR BY TRUSTEES. CANADA } PROVINCE OF ALBERTA THE SUCCESSION DUTIES ACT, 1932 In the District Court of the judicial District of ......... . In the matter of the estate of .............. (deceased) KNOW all men by these presents: .

That we (name, residence and add1:tion of applicant or applicants) and (name of guaranty compa.ny) a guarant~ company duly incorporated under the laws of Alberta anu: authorized to carryon business in the Province of Alberta, are jointly and severally held and firmly bound unto the: Treasurer of the Province of Alberta representing His Ma-, j esty the King in the penal sum of $ .............. , to be paid to the Treasurer of the Province of Alberta for the time being, for which payment well and truly to'be made, we bind ourselves and each of us for the whole, and our and

29 each of our heirs, executors and administrators, and the ;aid Company for itself, its successors and assigns binds it­ self for the whole firmly by these presents. The condition of this obligation is such that if the above- named ..................... , and .................... , the executors (or administrators) of all the property of .................... , late of ......................... , the .......

" ................ , of ..................... . in the Province of Alberta (deceased), who died on or about the .............. day of .............. , 19 ... , do collect from the person liable therefor and cause to be paid to the Treasurer of the Province of Alberta for the time being, representing His Majesty the King in that behalf, any and all duty to which the property, estate and effects of the said deceased may be found liable under the provisions of The Success1'on Duties Act, 1.982, within the time or times pro­ vided for under

Section 27 of the said Act or such further time as may be given for payment thereof under the pro­ visions of the said Act, and otherwise perform the duties and obligations required of them by the said Act, then this 'obligation shall be void and of no effect, otherwise the same to remain in full force and virtue.

In witness whereof the parties hereto, other than the said Company, have hereunto set their hands and seals and the said Company has hereunto affixed its Corporate Seal and the hands of its officers thereunto lawfully authorized this ,-, . , ........... day of ........................ , 19 ... . SIGNED, SEALED AND DELIVERED I in the presence of r I AFFIDAVIT OF EXECUTION CANADA PROVINCE OF ALBERTA To WIT: J I, of the of l in the Province of Alberta, MAKE OATH AND SAY: = 1.

That I am the person whose name is subscribed to the annexed bond as the attesting witness to the execution thereof, and the signature ............................ . set and subscribed thereto as such attesting witness is of my proper handwriting, and my name and addition are cor­ rectly above set forth . . 2. That I was present and did see the said bond duly SIgned and executed by .................. therein named.

30 3. That I am well acquainted with the said ............ . ~~~~~. ~~~~~e. ~~e. ~~ t~~ .. .-,' i~} the Province of Alberta, this ........................ . . .. . . . day of .............. , A.D. 19 .... A Comm'issioner for Oaths. FORM 3. (Section 52). CANADA } S . D t' A t PROVINCE OF ALBERTA ucceSSIOn u les c. NOTICE OF LIEN. To the Registrar of the ....................

Alberta Land Registration District: Take notice that Succession Duty is claimed by the Treas­ urer of the Province of Alberta, representing His Majesty: the King in that behalf, in respect of .................... . passing on the death of ........................ , late of) the ............... of ................. , in the ......... -' of. .................... , deceased, for which a lien exists; under The Succession Duties Act, 1932, and that the regis· tration of any person as owner of or any instrument affect· ing the said ............... is forbidden unless such instru ment is expressed to be subject to such lien.

DATED this ........... day Of} ................ , A.D. 19 .. , ~l; \~:. Pr~~i~~~' ~i 'Aib~rt~: . ,

~o.N"D ·SESsmN SEVENTH LEGISLATURE 22 GEORGE V 1932 BILL

An Act to 'amend and consolidate The Succession Duties Act. Received and read the First time .. '.' .. , ............. . Second time ................... . Third time .................... . HON. MR. LYMBURN EDMONTON: W. D, McLEAN, KING'S PRINTER 1932 Title: 1932 (7th, 2nd) Bill 34,

An Act to amend and consolidate The Succession Duties Act