The Succession Duty Act (Act) came into force in July, 1892. Although the Act was repealed in 1979 and succession duties were eliminated for deaths after April 10, 1979, the property of those who died on or before that date remained subject to duty under the terms of the Succession Duty Act Supplementary Provisions Act, 1980.
The Act originally imposed a tax on the beneficiary with duty levied on all dispositions and property passing to an individual. Property passing included all real estate and personal property situated in Ontario, regardless of the beneficiary's domicile or residence.
The Succession Duty Act Supplementary Provisions Act, 1980 made additional provisions for the levy and payment of succession duty in respect of property or persons to whom the Succession Duty Act remained applicable. It deals with estates where an election was made to defer payment of duty until the death of the life tenant, and where encroachments are made on dutiable property.
To bring succession duties to an end, no further succession duty was payable on or after May 9, 2001, other than amounts due before that day. Section 2 of the Succession Duty Act Supplementary Provisions Act, 1980 was amended to provide for the wind-down of this program.
For further explanation on qualifications and/or applicability, please contact the ministry.
