Mr. HANSON (York-Sunbury):
This involves a question of conflict of law. I think the parliamentary assistant has correctly stated the fundamental basis of the assessment. At the same time I am impressed by what the hon. member for Vancouver South has said, that it might work great injustice. I would suggest that the succession duty department work out some kind of arrangement with the authorities of British Columbia so as to avoid what would appear to be a manifest injustice. In my province we do not have any such laws as that. We do have a statute, which was passed by the legislature, relating to the devolution of intestate estates. I am not so sure that they were right, but they thought so and it is still the law. In the case of the death of an intestate leaving no issue but leaving a
Succession Duty Act
wife, she now gets a much larger share than she did under the old Devolution of Estates Act; and that might alter the incidence, because in that case I suggest the wife is in a preferred class, and the balance goes to, shall I say, the second or the third class, the collateral relatives. It alters the rate of taxation for succession duty purposes in the province.
I think this should be the subject of a conference with the provinces. In the meantime the law is as it is and it is not proposed to change it now.