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


Howard Charles Green

National Government


If I remember correctly, the provincial succession duty act recognizes an order made under the Testator's Family Maintenance Act and levies accordingly. The suggestion made by the parliamentary assistant would not work in all cases, because it might happen that the rate of succession duty would be changed. For example, if by order the money goes to a wife whereas it was bequeathed to a sister, the rate is changed.
It would not be fair to ask the judges- to take that into account. The Testator's Family Maintenance Act is a beneficial one. It protects the wife and children, and also the husband but no other relatives. These acts prevent a father from unfairly disinheriting his children or his wife and they have been very beneficial. I think the only way the difficulty can be remedied is to have a provision put in the Dominion Succession Duty Act. I know the government does not want to get money to which it is not entitled, yet that is what is happening under the present law.

Full View