Mr. FRASER (Peterborough West):
The trouble in regard to succession duties has been that when a person dies the executors make their filing, which goes down to the divisional office of the succession duties branch, and then after months and months and months- and months, as one hon. member beside me suggests-the department send out a notice that they are not satisfied with the return that has been made and they jump the assessment up by perhaps many thousands of dollars; not only that, but they charge interest on the amount from the time of death until the duty is paid. That is not right, because the executors do not know that the department will change the assessment or have different ideas about the amount of the estate. I feel that no interest should be charged on the unpaid balance until after a notice has been sent to the executors. The same thing applies to income tax on estates. I notice it in connection with the deferred tax for 1942. I got my notice the other day that my deferred tax for 1942 was so much, and due at time of death and. interest at eight per cent to be charged from date of death. I think that is very unjust.