July 26, 1944 (19th Parliament, 5th Session)


Howard Charles Green

National Government


That is all right, but here is what happens. I know of one case in which the person actually paid the dominion succession duty on the bequest; in other words, the dominion government got the money, and then under the Testator's Family Maintenance Act the terms of the will were varied and the person who had already paid the succession duty has his bequest reduced. In some cases the reduction may be very large; it may even be wiped out by the order under the Testator's Family Maintenance Act of that province. Therefore you have the position of the dominion getting the money and the person not getting the bequest. That is obviously unfair. The provincial succession duty act provides for those orders that are made under the Testator's Family Maintenance Act, and there is no reason why the Dominion Succession Duty Act should not contain a similar provision. The provinces have the sole right to say how property will go. They can change the devolution as they see fit, and they have done it in some provinces. I think Ontario also has a Testator's Family Maintenance Act.

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