THE DOMINION SUCCESSION DUTY ACT: ITS EFFECT ON THE SUCCESSION LAW OF QUEBEC

Abstract

In this article the author asserts that the Dominion Succession Duty Act is the most important legislation adopted by parliament in recent time. The author outlines the scope of the statute and the taxes it imposes. After giving an overview of the legislation, the author concludes that the Act is ill suited for civilian use, as it is unclear and difficult to understand. Furthermore, the author concludes that the major defect in the Act is the fact that it overlooks the Quebec laws of inheritance.