CHAPTER 13 · An Act to amend The Succession Duty Act, 1917. HIS [Assented to February 4, 1920.] IS Majesty, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows: 1. The Succession Duty Act, 1917, is amended in the manner hereinafter set forth. 2. Paragraph 1 of section 2 is repealed and the follow- New ing substituted therefor: paragraph value" "1. Aggregate value' means the fair market value of "Aggregate the property after the debts, incumbrances and other allowances authorised by section 5 are deducted therefrom, and for the purposes of determining the aggregate value and the rate of duty payable the value of the property situate outside of Saskatchewan shall be included.", 3. Paragraph 3 of section 2 is repealed and the follow- New paragraph ing substituted therefor: 3 of section 2 "3. 'Child' means and includes a lawful child of the "Child" deceased, an infant to whom the deceased for not less than ten years immediately preceding his death stood in loco parentis, any person to whom the deceased during the infancy of such person stood in loco parentis for a period of not less than ten years, or any lineal descendant of such child, infant or person as aforesaid born in lawful wedlock." amended 4. Clause (b) of section 7, as amended by section 3 Section 7 (b) of chapter 18 of the statutes of 1918-19, is further amended by striking out the symbol the symbol and figures "$25,000" in the sixth line and substituting therefor the symbol and figures "$10,000." 5. Clause (b) of section 9 is repealed and the following New clause (6) substituted therefor: "(b) (i) any property causa; property taken as a donatio mortis of section 9 New section 11 Amount of duty Where "(ii) any property taken under a disposition operating or purporting to operate as an immediate gift inter rives, whether by way of transfer, delivery, declaration of trust, or otherwise, made since the twenty-first day of November, 1903; (iii) any property taken under any gift whenever made of which actual and bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him, whether voluntarily or by contract or otherwise, except as hereinafter mentioned." 6. Section 11 is repealed and the following substituted therefor: 11. Subject to the exceptions mentioned in sections 7 and 9 there shall be levied and paid for the purpose of raising a revenue for provincial purposes in respect of any succession or on property passing on the death according to the dutiable value the following duties over and above the fees paid under The Surrogate Courts Act: "1. Where the aggregate value of the property exceeds $10,000, and any property passes in manner hereinbefore mentioned, either in whole or in part to or for the benefit of the father, mother, husband, wife, child. son-in-law, or daughter-in-law of the deceased, the same or so much thereof as so passes, shall be subject to a duty at the rate and on the scale as follows: "Where the aggregate value: "(a) exceeds $10,000 and does not exceed $15,000, 1⁄2 per cent.; "(b) exceeds $15,000 and does not exceed $25,000, 1 per cent.; "(c) exceeds $25,000 and does not exceed $50,000, 2 per cent.; "(d) exceeds $50,000 and does not exceed $75,000, 211⁄2 per cent.; "(e) exceeds $75,000 and does not exceed $100,000, 31⁄2 per cent.; "() exceeds $100,000 and does not exceed $150,000, 41⁄2 per cent; "(g) exceeds $150,000 and does not exceed $300,000, 51⁄2 per cent.; "(h) exceeds $300,000 and does not exceed $400,000, 611⁄2 per cent.; "(i) exceeds $400,000 and does not exceed $500,000, 7 per cent.; "(j) exceeds $500,000 and does not exceed $600,000, 72 per cent.; "(k) exceeds $600,000 and does not exceed $700,000, 8 per cent.; "(1) exceeds $700,000 and does not exceed $800,000, 82 per cent.; "(m) exceeds $800,000 and does not exceed $1,000,000, 9 per cent.; "(n) exceeds $1,000,000, 10 per cent.; duty where $25,000 "2. Where the aggregate value of the property exceeds Additional $25,000 and the value of the property passing in manner share exceeds herein before mentioned in the next preceding paragraph exceeds the amount hereinafter mentioned, a further duty shall be paid on the amount so passing, in addition to the rates in the next preceding paragraph mentioned, as follows: "Where the whole amount so passing to one person: "(a) exceeds $25,000 and does not exceed $50,000, 11⁄2 per cent.; "(b) exceeds $50,000 and does not exceed $75,000, 1 per cent.; "(c) exceeds $75,000 and does not exceed $100,000, (d) exceeds $100,000 and does not exceed $200,000, "(e) exceeds $200,000 and does not exceed $400,000, "(f) exceeds $400,000 and does not exceed $500,000, 3 per cent.; "(g) exceeds $500,000 and does not exceed $600,000, 4 per cent.; "(h) exceeds $600,000, 5 per cent.; preferred аге nonresident "3. Where the aggregate value of the property exceeds Where $5,000, and any property passes in the manner herein- beneficiaries before mentioned to or for the benefit of a nonresident ar or nonresidents of the province, and such nonresident is or such nonresidents are the father, mother, husband, wife, child, son-in-law, or daughter-in-law of the decedent, the same or so much thereof as so passes shall be subject to a duty of 1 per cent. in addition to any other duty payable under this Act. Where deceased in and beneficiaries are preferred "4. Where the aggregate value of the property exceeds not domiciled $5,000, and any property passes in the manner hereSaskatchewan in before mentioned to or for the benefit of the father, mother, husband, wife, child, son-in-law, or daughterin-law of the decedent, then if the decedent was not domiciled in Saskatchewan at the time of his death the property or so much thereof as so passes shall be subject to a duty of 1 per cent. in addition to any other duty payable under this Act; Where property passes to certain relatives Where share "5. Where the aggregate value of the property exceeds $5,000, and any property passes in manner hereinbefore mentioned, either in whole or in part to or for the benefit of any lineal ancestor of the deceased, except father or mother, or to any brother or sister of the deceased, or to any descendant of such brother or sister, or to a brother or sister of the father or mother of the deceased, or to any descendant of such last mentioned brother or sister, the same or so much thereof as so passes shall be subject to a duty at the rate and on the scale as follows: "Where the aggregate value: "(a) exceeds $5,000 and does not exceed $10,000, 5 per cent.; "(b) exceeds $10,000 and does not exceed $15,000, 511⁄2 per cent.; "(c) exceeds $15,000 and does not exceed $25,000, 6 per cent.; "(d) exceeds $25,000 and does not exceed $50,000, 71⁄2 per cent.; "(e) exceeds $50,000 and does not exceed $100,000, 10 per cent.; "(f) exceeds $100,000, 1211⁄2 per cent.; "6. Where the aggregate value of the property exceeds $5,000 and the value of the property passing in manner herein before mentioned to any one of the beneficiaries mentioned in the next preceding paragraph exceeds the amount hereinafter mentioned, a further duty shall be paid on the amount so passing in addition to the duty in the next preceding paragraph mentioned as follows: "Where the whole amount so passing to any one person: "(a) exceeds $5,000 and does not exceed $25,000, 1⁄2 per cent.; "(b) exceeds $25,000 and does not exceed $50,000, 1 per cent.; "(c) exceeds $50,000 and does not exceed $75,000, 11⁄2 per cent.; "(d) exceeds $75,000 and does not exceed $100,000, 2 per cent.; "(e) exceeds $100,000 and does not exceed $150,000, 211⁄2 per cent.; "(f) exceeds $150,000 and does not exceed $200,000, 3 per cent.; "(g) exceeds $200,000 and does not exceed $300,000, 31⁄2 per cent.; "(h) exceeds $300,000 and does not exceed $400,000, 4 per cent.; "(i) exceeds $400,000 and does not exceed $450,000, 42 per cent.; "(j) exceeds $450,000 and does not exceed $750,000, 5 per cent.; "(k) exceeds $750,000 and does not exceed $1,000,000, 51⁄2 per cent.; "(1) exceeds $1,000,000, 6 per cent.; certain "7. Where the aggregate value of the property exceeds where $5,000, and any property passes in the manner herein- relatives are before mentioned to or for the benefit of a nonresident nonresident or nonresidents of the province, being any lineal ancestor of the deceased (except the father or mother), any brother or sister of the deceased, any descendant of such brother or sister, any brother or sister of the father or mother of the deceased, or any descendant of such last mentioned brother or sister, the same or so much thereof as so passes shall be subject to a duty of 1 per cent. in addition to any other duty payable under this Act; not domiciled "8. Where the aggregate value of the property exceeds Where deceased $5,000 and any property passes in the manner herein- in before mentioned to or for the benefit of any lineal Saskatchewan ancestor of the deceased (except the father or mother), or to any brother or sister of the deceased, any descendant of such brother or sister, any brother or sister of the father or mother of the deceased, or any descendant of such last mentioned brother or sister, then if the decedent was not domiciled in Saskatchewan at the time of his death, the property or so much thereof as so passes shall be subject to a duty of 1 per cent. in addition to any other duty payable under this Act; where "9. The additional duty provided for by paragraphs How additional 2 and 6 shall be payable on the property in Saskatchewan, duty fixed where the deceased dies elsewhere than in Saskatchewan, deceased of but for the purpose of fixing the rate of such duty the Saskatchewan beneficial interest in property out of Saskatchewan passing to the successor or other person on the same |