272:, pinched myself a couple of times and took stock and inventory, I thought of the old adage, "Fools rush in where angels fear to tread," and some of you now who look upon me as the Tax Collector of the Province, probably use language in speaking of my methods of collection which I couldn't repeat before this august and important assembly. That is my responsibility, to meet the obligations of the Province of Ontario, to protect the interests of the Province of Ontario: That is what I am trying to do.
241:
1469:
1452:
1442:
1420:
1402:
1385:
1375:
1360:
1350:
1331:
1314:
1297:
1287:
1272:
1251:
1234:
1217:
1207:
1184:
1174:
1155:
1136:
1121:
1111:
1091:
1081:
1061:
1051:
1034:
756:
731:
721:
701:
691:
671:
661:
586:
576:
566:
551:
541:
531:
521:
511:
501:
491:
481:
471:
456:
446:
436:
426:
416:
406:
396:
386:
376:
979:
to hard work and initiative. It is reasonable and just that one should be able to provide something for his wife and children, and others, after his death. It is also reasonable and just, however, that the state should share in what one leaves, at a rate dependent upon the amount of wealth being transferred. Indeed, I find this view so generally held in this country that it is not necessary to do more than call it to mind.
948:
230:
1501:
would otherwise be applicable. It is particularly expedient to introduce this measure at this time in view of the higher rates of taxation provided for in the new surtax on investment income. Not only should this tax put our income tax structure on a more secure foundation but it should operate in a like manner with regard to succession and inheritance taxes levied by the provinces.
931:
921:
911:
901:
891:
881:
871:
861:
851:
836:
826:
816:
806:
796:
786:
776:
766:
741:
711:
681:
646:
636:
626:
616:
606:
596:
268:? Bless his heart, he is a great fellow! He is a very astute man. You know he was the luckiest Premier this Province ever had. He blamed the debts which he inherited on his predecessors, he added to them and then handed them on to me. I have to meet the obligations which were handed down to me, and after I sat in his chair in
978:
Death duties, in general, are a very good type of tax, second only to income tax in their essential fairness and the possibilities of adjusting them progressively to ability to pay. They are even better than income tax in so far as they do not have as much tendency to reduce an individual's incentive
263:
That right of succession duties was conferred upon the provinces, and the drive today, emanating from the other provinces is to get control of succession duties and place all collections under the jurisdiction of the
Federal Government. If that were to happen, I can tell you, Gentlemen, I would have
298:
Duty cannot be charged where property is left outside the province to beneficiaries who are neither resident nor domiciled in the province. Taken as a whole, chargeability to succession duty depended upon whether the donor's domicile, the donee's residence, as well as the donee's status at the date
1597:
by parliamentary committees, he announced that, as "it is no longer possible to establish a uniform national system of death duties through federal legislation," the federal government would vacate the estate and gift tax field on
December 31, 1971. At that time, only British Columbia, Ontario and
282:
within the duty's scope. Hepburn consequently ordered that all files relating to estates worth $ 500,000 or more, together with those of smaller estates where evasion was suspected, were to be reopened, with the expectation of raising further duties anywhere from $ 70 million to $ 100 million. The
1500:
This form of tax, adopted by many countries, is being imposed primarily to operate as a deterrent to transfers of property as a gift, chiefly within family groups which would have the effect of reducing personal income to lower brackets and thus securing income tax assessments at rates lower than
44:
where the deceased person was at the time of his death domiciled in the
Province, and where the property of the deceased comprises any personal property situate without the Province in respect of which any beneficial interest passes under the law of the Province to a person who is domiciled or
1028:
every succession, being every past or future disposition of property by which another person obtains the beneficial interest in property or the income thereof, either immediately or after any interval, certainly or contingently, originally or by way of substantive limitation, including those
2199:
in addition to the requirement to pay a deposit on tax that was already in place in order to receive an estate certificate, an estate representative must file an estate information return within 90 days of the date the certificate was issued, together with any balance of tax still
2193:. The provincial 2011 budget speech stated that there was still a compliance problem with respect to the Estate Administration Tax, and it accordingly passed amending legislation that year, coming into effect on January 1, 2015, which provided for the following changes:
1524:
several classes of gifts or donations were exempt from tax: those in any year that totalled $ 4000 or less; those taking effect upon death; those made to charitable or educational institutions, Canada or any province, and certain ones not recognized for income tax
283:
collection tactics employed included the seizure of books and records without a warrant, different methods for valuing assets, and the assessment of penalties that could amount to double or triple the amount of the duty involved.
1566:
In
Ontario and Quebec, the federal government collected estate taxes at only 50% of the full rate, and remitted 50% of such collections to such provinces, and the provinces continued to levy their own succession
1557:
In
Newfoundland, Prince Edward Island, Nova Scotia, New Brunswick and Manitoba, the federal government collected estate taxes at full rates, but remitted 75% of the revenues derived from each of those provinces;
259:, adopted a more aggressive approach in their collection on large estates, which resulted in millions of dollars in extra government revenues. He made no apologies for doing so, as he noted in a speech in 1938:
1412:
that is the subject matter of a transfer, agreement or settlement made at any time in consideration of marriage, where any interest for life or otherwise is reserved either expressly or by implication to the
41:
property of a deceased situate outside the
Province at the time of the death of the deceased, and the beneficiary of any of the property of the deceased was a resident at the time of the death of the deceased
1521:
it applied "whether the transfer is in trust or otherwise, or direct or indirect, or whether the property is real or personal, tangible or intangible, and shall extend to gifts made by personal corporations"
2415:
Canadian gift tax guide: a commentary on taxability of gifts under the Income tax act, Estate tax act, the
Succession duty acts of British Columbia, Ontario and Quebec, and Sales and Use tax statutes
1560:
In
Alberta and Saskatchewan, the federal government collected estate taxes at full rates, but remitted 75% of the revenues derived from each of those provinces, which was rebated back to the estate;
38:
property of a deceased person, whether he was at the time of his death domiciled in the
Province or domiciled elsewhere, situate within the Province passing to any person for any beneficial interest
290:, who had died in 1925. Although succession duties of $ 4.28 million were paid in 1927, Hepburn subsequently claimed more in 1937. Booth's heirs eventually paid another $ 3 million in 1939.
1982:, which included liability arising from the "deemed disposition" of assets. Liability will arise from gifts from, and the death of, the taxpayer, as well in the following circumstances:
2207:
discloses any property that was not previously disclosed on the estate information return, the estate representative must file an amended return within 30 days of the statement date
1395:
agreed to be transferred to or settled upon any person, within three years preceding death, in consideration of marriage, to the extent that it was actually transferred or settled
1244:
disposed under an arrangement with another person (other than a financial institution) to purchase an annuity, whether for life or for any other period in reference to death
2701:
2222:
The changes have been viewed as "put undue pressure on executors—often family members—faced with balancing their grief with trying to make the
Finance Ministry happy."
1598:
Quebec were still levying duties of their own. Most of the other provinces revived their succession duties, and also started levying gift taxes, on January 1, 1972.
276:
In 1937, legislation was passed that allowed for reexamination of estates for deaths that had occurred back to the beginning of 1916, and also included many gifts
2645:
1324:
disposed of by any person on or after death of the deceased, whether voluntarily in recognition of employment service, or otherwise under any other agreement
2729:
2673:
1563:
In British Columbia, the federal government collected estate taxes at only 25% of the full rate, and the province continued to levy its own succession duty;
958:
Death taxes, which were not subject to the territorial limitations that affected provincial taxation, were first introduced at the federal level under the
1528:
where a gift is made to a minor aged 13 to 18 years, liability for tax will not arise until the 19th birthday, provided that the donor has supplied a
221:
arose from liability to duty in different provinces, as well as other jurisdictions abroad, which were dealt with inconsistently among the provinces.
3166:
3220:
105:
89:
2078:
An Act to Amend Chapter 104 of the Revised Statutes, 1989, the Costs and Fees Act, and Chapter 359 of the Revised Statutes, 1989, the Probate Act
2125:
998:
The succession duty focused on the succession being transferred, as opposed to the estate itself, which made it similar in scope to the UK's
2021:
declared that the method by which it was introduced was unconstitutional, as its basis had not been the subject of appropriate legislation.
299:
of the deceased's death and the date of the disposition of the estate. In 1967, Ontario published a table outlining the various effects:
1282:
any annuity or other interest, to the extent that the beneficial interest passes by survivorship or otherwise upon death of the deceased
2784:
2764:
2017:
to ones based on the value of the estate. In 1992, Ontario introduced fees at a level higher than in any other province. The
1581:
on tax reform was issued in 1969, his original intention was to retain estate and gift taxes in conjunction with introducing
1978:
Upon the repeal of the federal estate and gift taxes on January 1, 1972, the income tax régime was altered to provide for a
3280:
3275:
2558:
2331:
1954:
3255:
2216:
there is no procedure for the estate to receive a clearance certificate with respect to closing off any further liability
1345:, whether held (either alone, jointly or in common) by the deceased, or a trust or corporation controlled by the deceased
1994:
a trust for a taxpayer's spouse or common-law partner, when that beneficiary dies, or on the 21st anniversary of a trust
2375:
2403:
1877:
1462:
any disposition within three years preceding death in consideration of the release of any right in dower or curtesy
34:
duties have been held to be valid "direct taxation within the province," and can apply in the following scenarios:
1820:
1641:
2256:
1005:
2528:
2273:
121:
2882:
2828:
1535:
the donor is liable to pay the tax, otherwise there is joint and several liability by both the donor and donee
3148:
3135:
2959:
2493:
2109:
2044:
1518:
it applied to any property (whether situated inside or outside Canada) transferred by way of gift or donation
3270:
1370:
transferred to or settled upon any person, within three years preceding death, in consideration of marriage
1551:
From 1947 to 1971, there was a complicated set of federal-provincial revenue-sharing arrangements, where:
3245:
2371:
2287:
167:
1941:
1719:
2311:
1930:
141:
73:
2809:
2627:
2391:
2093:
2905:
2851:
2172:
2010:
269:
3087:
2350:
1703:
3260:
2563:
2336:
1855:
1844:
1831:
1657:
1000:
3105:
1011:
At the introduction of each tax, the property that was subject to each was identified as follows:
3250:
3069:
3051:
3033:
2497:
2302:
2018:
2077:
2189:
Ontario already had the highest rates relating to probate taxes, but is still faced with large
1759:
These taxes were seen to have died out because of their relative unattractiveness, as noted by
20:
3265:
2606:
2141:
1673:
1342:
207:
1773:
the taxes lead to an avoidance industry, often including shifting assets out of the province
1505:
As a consequence, it was imposed by the Parliament of Canada later that year as part of the
1073:
971:
951:
287:
256:
244:
2945:
2543:
2210:
the Minister of Finance has similar powers to examine the information as he has under the
1307:
any superannuation, pension or death benefit that arises on or after death of the deceased
183:
8:
2780:
2760:
1590:
1493:
1199:
2142:
An Act to Amend the Personal Property Security Act, the Probate Act and the Registry Act
2024:
As a result, the provinces passed legislation to legitimate the fees already in effect:
3110:
3092:
3074:
3056:
3038:
2910:
2856:
2814:
2678:
2584:
2061:
1973:
1166:
2419:
2399:
2239:
1979:
1582:
1262:
49:
Succession duties came into effect in the various provinces at the following times:
3225:
2706:
1770:
its complexity makes the taxes costly to administer, relative to the amounts raised
1749:
1642:
An Act to Amend Chapter 17 of the Acts of 1972, An Act respecting Succession Duties
264:
to impose some new taxes upon you, because I inherited a debt. You know my friend,
252:
233:
2000:
1919:
An Act to Amend The Gift Tax Act (Manitoba) and The Succession Duty Act (Manitoba)
2413:
2234:
1586:
988:
963:
265:
218:
3202:
2600:
1492:'s New Deal in 1935. It was framed as an antiavoidance measure, as explained by
2734:
2650:
2190:
2156:
1546:
1046:
all of which the deceased was competent to dispose, immediately prior to death
3239:
3186:
2423:
2005:
The provinces have moved in recent years to convert fees for the granting of
1832:
An Act to Amend Chapter 9 of the Acts of 1972, An Act to Provide for Gift Tax
1733:
1594:
1195:
23:. They are beginning to see a return to prominence in the provincial sphere.
2777:
The Provincial Treasurer of Alberta and another v Clara E. Kerr and another
2269:
2252:
1574:
1489:
1148:
disposed within three years preceding death, either to a trust or as a gift
974:
explained why the federal government was entering in this area of revenue:
1578:
1529:
1103:
1004:. The estate tax, in comparison, was modelled more along the line of the
278:
31:
947:
1760:
240:
90:
An Act respecting duties on successions and on transfers of real estate
2014:
1227:
disposed within three years preceding death for partial consideration
286:
One estate of particular focus in this campaign was that of the late
2559:"International and Interprovincial Death Duty and Gift Tax Problems"
2161:, S.N.B. c. P-17.1, s. 75.1, as inserted by S.N.B. 1999, c. 29, s. 5
1974:
Conversion to deemed dispositions for capital gains tax (after 1971)
751:
Personal property outside Ontario (disposition made outside Ontario)
1485:
2890:
2836:
2827:
James Lorimer Ilsley, Minister of Finance (April 29, 1941).
2006:
1435:
2881:
Edgar Nelson Rhodes, Minister of Finance (March 22, 1935).
2471:
a term that covers letters probate and letters of administration
229:
2490:
Attorney General of British Columbia v. Canada Trust Co. et al.
2288:"Death Taxes in Canada, in the Past and in the Possible Future"
2001:
Recent conversion of provincial probate fees into probate taxes
970:) in 1941, In his Budget speech that year, Minister of Finance
656:
Personal property outside Ontario (disposition made in Ontario)
561:
Personal property in Ontario (disposition made outside Ontario)
1431:
2925:
1601:
1131:
taken as a gift, whenever made, with reservation of benefits
2966:
2763:, AC 176; (1913), 15 DLR 283 (PC) (11 November 1913),
2462:
with the exception of Quebec, which never had such a regime
2389:
1547:
Federal-provincial revenue-sharing arrangements (1947-1971)
466:
Personal property in Ontario (disposition made in Ontario)
2510:
2508:
2506:
1965:
An Act to amend various fiscal laws and other legislation
1750:
An Act to amend various fiscal laws and other legislation
251:
Ontario was especially notable in its pursuit of duties.
3014:
3002:
2418:(2nd ed.). Don Mills: CCH Canadian Limited. 1968.
2184:
1606:
Succession duties continued until the following dates:
2503:
1198:
with one or more other persons, to the extent of the
2978:
2826:
2790:
2496: at pp. 485–486, 2 SCR 466 (27 June 1980),
293:
2990:
2880:
2862:
2444:
the last class of exempt gifts was repealed in 1941
1777:
1734:
Ontario Tax Plan for More Jobs and Growth Act, 2009
1541:
2351:"28. The Taxation of Wealth: Death and Gift Taxes"
1782:Gift taxes were levied until the following dates:
995:) in 1958, which was repealed at the end of 1971.
3221:"Ontario government wants estate tax paid sooner"
3203:Information required under section 4.1 of the Act
3167:"Changes for Ontario's Estate Administration Tax"
2639:
2637:
2173:The Administration of Estates Amendment Act, 1999
3237:
2598:
2582:"Mitchell F. Hepburn, Ontario ex-premier dies".
2922:IWTA, s. 88 (as inserted by the 1935 amendment)
2840:. Canada: House of Commons. pp. 2349–2350.
993:Loi de l'impôt sur les biens transmis par décès
236:, Premier and Treasurer of Ontario in the 1930s
26:
3214:
3212:
2783:, AC 710; 4 DLR 81 (PC) (27 July 1933),
2730:"Ottawa Estates Pay Additional Duties to Govt"
2634:
2398:. Toronto: Queen's Printer. pp. 360–393.
3160:
3158:
247:, whose estate was Hepburn's principal target
3149:Tax Credits and Revenue Protection Act, 1998
1729:Succession Duty Legislation Repeal Act, 2009
3209:
2960:Dominion Succession Duty (1957) Regulations
2355:Report of the Ontario Committee on Taxation
2145:, S.P.E.I. 1999 (2nd session), c. 17, s. 2
1767:effective legislation is difficult to draft
323:At date of death and at date of disposition
318:Deceased not domiciled in Ontario at death
3155:
2383:Report of the Royal Commission on Taxation
139:, S.M. 1893, c. 31, later consolidated as
2894:. Canada: House of Commons. p. 1986.
2643:
1602:Provincial succession duties (after 1971)
2757:Charles S. Cotton and another v The King
2312:"Eurig Estate: Another Day, Another Tax"
2062:The Law Fees Amendment and Consequential
968:Loi fédérale sur les droits successoraux
946:
239:
228:
224:
3219:Brennan, Richard (September 24, 2015).
3218:
3020:
3008:
2931:
2628:The Succession Duty Amendment Act, 1937
2556:
2514:
2309:
2285:
942:
3238:
3164:
2984:
2972:
2906:An Act to amend the Income War Tax Act
2599:Mitchell Hepburn (December 15, 1938).
2370:
2275:Summary of 1971 Tax Reform Legislation
2268:
2251:
2126:Government Fees and Charges Review Act
1658:The Succession Duty (Repeal) Act, 1974
187:, N.W.T.Ord. 1903 (2nd Session), c. 5
19:have a complex history dating back to
2868:
2796:
2348:
2329:
2281:. Ottawa: Queen's Printer for Canada.
2264:. Ottawa: Queen's Printer for Canada.
317:
3095:1985 (5th Supp.), c. 1, s. 128.1(1)
2996:
2644:McEachern, R.A. (January 22, 1938).
2390:Ontario Fair Tax Commission (1993).
2232:
2185:Expansion of scope in Ontario (2015)
1720:The Succession Duty Repeal Act, 1979
1689:The Succession Duty Repeal Act, 1977
303:Treatment of dispositions under the
17:Inheritance and gift taxes in Canada
2376:"17: Gifts, including inheritances"
2046:Estate Administration Tax Act, 1998
1585:, with appropriate relief to avoid
13:
3138:, 2 SCR 565 (22 October 1998)
3113:1985 (5th Supp.), c. 1, s. 104(4)
2702:"Ontario Assembly Prorogues Today"
2646:"Ontario's Death Duty Inquisition"
2363:
2357:. Vol. III. pp. 131–208.
2203:where a later statement under the
2081:, S.N.S. 1999 (2nd session), c. 1
1991:the taxpayer emigrates from Canada
14:
3292:
3077:1985 (5th Supp.), c. 1, s. 45(1)
3059:1985 (5th Supp.), c. 1, s. 70(5)
3041:1985 (5th Supp.), c. 1, s. 69(1)
2588:. January 5, 1953. pp. 1, 3.
2396:Fair taxation in a changing world
1988:the use of a property has changed
366:Not resident in Ontario at death
360:Resident in Ontario at both dates
351:Resident in Ontario at both dates
342:Resident in Ontario at both dates
294:Where succession duty could apply
211:, S.N. 1914 (war session), c. 11
3165:Dollar, Stuart L. (April 2014).
2810:The Dominion Succession Duty Act
2385:. Vol. 3. pp. 465–519.
1921:, S.M. 1977 (2nd session), c. 2
1778:Provincial gift tax (after 1971)
1542:Post-war involvement in revenues
1467:
1450:
1440:
1418:
1400:
1383:
1373:
1358:
1348:
1329:
1312:
1295:
1285:
1270:
1249:
1232:
1215:
1205:
1182:
1172:
1153:
1134:
1119:
1109:
1089:
1079:
1059:
1049:
1032:
929:
919:
909:
899:
889:
879:
869:
859:
849:
834:
824:
814:
804:
794:
784:
774:
764:
754:
739:
729:
719:
709:
699:
689:
679:
669:
659:
644:
634:
624:
614:
604:
594:
584:
574:
564:
549:
539:
529:
519:
509:
499:
489:
479:
469:
454:
444:
434:
424:
414:
404:
394:
384:
374:
357:Not resident in Ontario at death
348:Not resident in Ontario at death
3195:
3188:Better Tomorrow for Ontario Act
3180:
3141:
3125:
3116:
3098:
3080:
3062:
3044:
3026:
2952:
2937:
2916:
2898:
2891:Parliamentary Debates (Hansard)
2874:
2844:
2837:Parliamentary Debates (Hansard)
2820:
2802:
2770:
2750:
2722:
2694:
2666:
2465:
2456:
2447:
2438:
1856:The Gift Tax (Repeal) Act, 1974
1704:The Regulatory Reform Act, 1992
1532:securing the payment of the tax
1512:The tax was wide in its scope:
3192:, S.O. 2011, c. 9, Schedule 14
2620:
2592:
2575:
2550:
2535:
2520:
2483:
1958:, S.Q. 1972, c. 23, Part VIII
1821:An Act to Provide for Gift Tax
1496:in that year's Budget speech:
1101:disposed as an immediate gift
1029:operating by devolution of law
363:Resident at date of death only
354:Resident at date of death only
345:Resident at date of death only
1:
2787: (on appeal from Alberta)
2477:
2148:Whenever the charge was made
2132:Whenever the charge was made
2116:Whenever the charge was made
2113:, S.N. 1998, c. S-13.2, s. 6
1942:The Gift Tax Repeal Act, 1979
1899:The Gift Tax Repeal Act, 1977
1878:The Gift Tax Repeal Act, 1972
1677:, S.M. 1988-89, c. 42, s. 78
983:It was later replaced by the
954:, Minister of Finance in 1941
846:Real property outside Ontario
315:Deceased domiciled in Ontario
122:The Succession Duty Act, 1892
106:The Succession Duty Act, 1892
74:The Succession Duty Act, 1892
2767: (on appeal from Canada)
2049:, S.O. 1998, c. 34, Schedule
960:Dominion Succession Duty Act
27:Provincial succession duties
7:
3281:Financial history of Canada
3276:Taxation and redistribution
3152:, S.O. 1998, c. 34, Part V
2349:Smith, Lancelot J. (1967).
2235:"Wills and Estate Planning"
1967:, S.Q. 1986, c. 15, s. 208
1737:, S.O. 2009, c. 34, Sch. T
1480:
1341:any amount payable under a
10:
3297:
3256:Wills and trusts in Canada
2674:"Claims Booth Duties Paid"
2557:Goodman, Wolfe D. (1974).
2286:Goodman, Wolfe D. (1995).
2225:
1488:was introduced as part of
2946:The Estate Tax Rebate Act
2129:, S.A. 1999, c. G8, s. 2
2033:Retrospective legislation
2011:letters of administration
1787:
1753:, S.Q. 1986, c. 15, s. 4
1714:
1711:
336:
333:
330:
325:
322:
314:
312:Property at date of death
311:
217:Many incidents involving
184:Succession Duty Ordinance
181:
168:Succession Duty Act, 1894
142:The Succession Duties Act
137:The Succession Duties Act
2564:Osgoode Hall Law Journal
2432:
2392:"19: Taxation of Wealth"
2337:Osgoode Hall Law Journal
2258:Proposals for tax reform
1001:Succession Duty Act 1853
371:Real property in Ontario
45:resident in the Province
3190:(Budget Measures), 2011
2529:The Succession Duty Act
2303:Canadian Tax Foundation
2019:Supreme Court of Canada
1674:The Succession Duty Act
2781:[1933] UKPC 57
2761:[1913] UKPC 56
2541:until replaced by the
2526:until consolidated as
2310:LeBreux, Paul (1999).
1931:The Gift Tax Act, 1972
1890:The Gift Tax Act, 1972
1881:, S.S. 1976-77, c. 27
1868:The Gift Tax Act, 1972
1845:The Gift Tax Act, 1972
1503:
1261:disposed at less than
992:
981:
967:
955:
326:At date of death only
274:
248:
237:
145:, R.S.M. 1902, c. 161
21:Canadian Confederation
3176:. Sun Life Financial.
2934:, pp. 1365–1366.
2607:Empire Club of Canada
2544:Succession Duties Act
2532:, R.S.S. 1909, c. 38
2330:Pozer, David (1959).
2233:Bale, Gordon (1972).
1691:, S.B.C. 1977, c. 20
1645:, S.N.S. 1974, c. 30
1498:
1343:life insurance policy
976:
950:
261:
255:, in his capacity as
243:
232:
225:Collection in Ontario
171:, S.B.C. 1894, c. 47
150:Prince Edward Island
2943:in Alberta, through
2738:. September 23, 1939
2682:. September 18, 1937
2602:Present Day Problems
2332:"The New Estate Tax"
2319:Canadian Tax Journal
2295:Canadian Tax Journal
2212:Retail Sales Tax Act
2137:Prince Edward Island
2110:Services Charges Act
2097:, S.B.C. 1999, c. 4
1901:, S.B.C. 1977 c. 15
1824:, S.N.S. 1972, c. 9
1731:, as enacted by the
1591:public consultations
1074:donatio mortis causa
972:James Lorimer Ilsley
952:James Lorimer Ilsley
943:Federal estate taxes
288:John Rudolphus Booth
257:Treasurer of Ontario
245:John Rudolphus Booth
125:, S.N.S. 1892, c. 6
109:, S.N.B. 1892, c. 6
3271:History of taxation
2949:, S.A. 1967, c. 18
2913:1935, c. 40, s. 14
2065:, S.M. 1999, c. 11
1945:, S.O. 1979, c. 21
1934:, S.O. 1972, c. 12
1912:, S.M. 1972, c. 10
1892:, S.B.C. 1972 c. 23
1859:, S.N. 1974, c. 75
1848:, S.N. 1972, c. 39
1835:, S.N. 1974, c. 75
1723:, S.O. 1979, c. 20
1707:, S.S. 1992, c. 11
1661:, S.N. 1974, c. 76
1494:Edgar Nelson Rhodes
1200:beneficial interest
308:
305:Succession Duty Act
93:, S.Q. 1892, c. 18
3246:Taxation in Canada
2710:. December 3, 1937
2679:Regina Leader-Post
2631:, S.O. 1937, c. 3
2585:Toronto Daily Star
2547:, S.A. 1914, c. 5
2176:, S.S. 1999, c. 2
1805:, S.N.B. 1972, c.9
1803:Gift Tax Act, 1972
1593:were held through
1507:Income War Tax Act
956:
302:
249:
238:
77:, S.O. 1892, c. 6
3206:, O. Reg. 310/14
2240:Ottawa Law Review
2182:
2181:
2158:Probate Court Act
1980:capital gains tax
1971:
1970:
1870:, S.S. 1972 c. 48
1811:S.N.B. 1991, c.5
1757:
1756:
1682:British Columbia
1629:S.N.B. 1991, c.6
1583:capital gains tax
1478:
1477:
1263:fair market value
940:
939:
215:
214:
160:British Columbia
61:Introductory Act
3288:
3231:
3230:
3226:The Toronto Star
3216:
3207:
3199:
3193:
3184:
3178:
3177:
3171:
3162:
3153:
3145:
3139:
3129:
3123:
3120:
3114:
3102:
3096:
3084:
3078:
3066:
3060:
3048:
3042:
3030:
3024:
3018:
3012:
3006:
3000:
2994:
2988:
2982:
2976:
2970:
2964:
2956:
2950:
2941:
2935:
2929:
2923:
2920:
2914:
2902:
2896:
2895:
2887:
2878:
2872:
2866:
2860:
2848:
2842:
2841:
2833:
2824:
2818:
2806:
2800:
2794:
2788:
2774:
2768:
2754:
2748:
2747:
2745:
2743:
2726:
2720:
2719:
2717:
2715:
2707:Montreal Gazette
2698:
2692:
2691:
2689:
2687:
2670:
2664:
2663:
2661:
2659:
2654:. pp. 11–12
2641:
2632:
2624:
2618:
2617:
2615:
2613:
2596:
2590:
2589:
2579:
2573:
2572:
2554:
2548:
2539:
2533:
2524:
2518:
2512:
2501:
2487:
2472:
2469:
2463:
2460:
2454:
2453:repealed in 1941
2451:
2445:
2442:
2427:
2409:
2386:
2380:
2358:
2345:
2326:
2316:
2306:
2292:
2282:
2280:
2265:
2263:
2248:
2089:British Columbia
2084:October 1, 1982
2027:
2026:
1915:October 11, 1977
1910:The Gift Tax Act
1895:January 24, 1977
1886:British Columbia
1785:
1784:
1609:
1608:
1474:
1471:
1470:
1457:
1454:
1453:
1447:
1444:
1443:
1425:
1422:
1421:
1407:
1404:
1403:
1390:
1387:
1386:
1380:
1377:
1376:
1365:
1362:
1361:
1355:
1352:
1351:
1336:
1333:
1332:
1319:
1316:
1315:
1302:
1299:
1298:
1292:
1289:
1288:
1277:
1274:
1273:
1256:
1253:
1252:
1239:
1236:
1235:
1222:
1219:
1218:
1212:
1209:
1208:
1189:
1186:
1185:
1179:
1176:
1175:
1160:
1157:
1156:
1141:
1138:
1137:
1126:
1123:
1122:
1116:
1113:
1112:
1096:
1093:
1092:
1086:
1083:
1082:
1066:
1063:
1062:
1056:
1053:
1052:
1039:
1036:
1035:
1014:
1013:
962:passed in 1941.(
936:
933:
932:
926:
923:
922:
916:
913:
912:
906:
903:
902:
896:
893:
892:
886:
883:
882:
876:
873:
872:
866:
863:
862:
856:
853:
852:
841:
838:
837:
831:
828:
827:
821:
818:
817:
811:
808:
807:
801:
798:
797:
791:
788:
787:
781:
778:
777:
771:
768:
767:
761:
758:
757:
746:
743:
742:
736:
733:
732:
726:
723:
722:
716:
713:
712:
706:
703:
702:
696:
693:
692:
686:
683:
682:
676:
673:
672:
666:
663:
662:
651:
648:
647:
641:
638:
637:
631:
628:
627:
621:
618:
617:
611:
608:
607:
601:
598:
597:
591:
588:
587:
581:
578:
577:
571:
568:
567:
556:
553:
552:
546:
543:
542:
536:
533:
532:
526:
523:
522:
516:
513:
512:
506:
503:
502:
496:
493:
492:
486:
483:
482:
476:
473:
472:
461:
458:
457:
451:
448:
447:
441:
438:
437:
431:
428:
427:
421:
418:
417:
411:
408:
407:
401:
398:
397:
391:
388:
387:
381:
378:
377:
309:
301:
253:Mitchell Hepburn
234:Mitchell Hepburn
208:Death Duties Act
52:
51:
3296:
3295:
3291:
3290:
3289:
3287:
3286:
3285:
3261:Inheritance tax
3236:
3235:
3234:
3217:
3210:
3200:
3196:
3185:
3181:
3169:
3163:
3156:
3146:
3142:
3136:1998 CanLII 801
3132:Re Eurig Estate
3130:
3126:
3121:
3117:
3103:
3099:
3085:
3081:
3067:
3063:
3049:
3045:
3031:
3027:
3023:, p. 1162.
3019:
3015:
3011:, p. 1370.
3007:
3003:
2995:
2991:
2983:
2979:
2971:
2967:
2957:
2953:
2942:
2938:
2930:
2926:
2921:
2917:
2903:
2899:
2885:
2879:
2875:
2867:
2863:
2849:
2845:
2831:
2825:
2821:
2817:1940-41, c. 14
2807:
2803:
2795:
2791:
2775:
2771:
2755:
2751:
2741:
2739:
2728:
2727:
2723:
2713:
2711:
2700:
2699:
2695:
2685:
2683:
2672:
2671:
2667:
2657:
2655:
2642:
2635:
2625:
2621:
2611:
2609:
2597:
2593:
2581:
2580:
2576:
2555:
2551:
2540:
2536:
2525:
2521:
2517:, p. 1362.
2513:
2504:
2494:1980 CanLII 221
2488:
2484:
2480:
2475:
2470:
2466:
2461:
2457:
2452:
2448:
2443:
2439:
2435:
2430:
2412:
2406:
2378:
2372:Carter, K. LeM.
2366:
2364:Further reading
2361:
2325:(5): 1126–1163.
2314:
2290:
2278:
2261:
2228:
2191:budget deficits
2187:
2094:Probate Fee Act
2068:August 6, 1959
2036:Retroactive to
2007:letters probate
2003:
1976:
1873:January 1, 1977
1808:January 1, 1974
1780:
1604:
1587:double taxation
1549:
1544:
1483:
1472:
1468:
1455:
1451:
1445:
1441:
1423:
1419:
1405:
1401:
1388:
1384:
1378:
1374:
1363:
1359:
1353:
1349:
1334:
1330:
1317:
1313:
1300:
1296:
1290:
1286:
1275:
1271:
1254:
1250:
1237:
1233:
1220:
1216:
1210:
1206:
1187:
1183:
1177:
1173:
1169:, whenever made
1165:comprised in a
1158:
1154:
1139:
1135:
1124:
1120:
1114:
1110:
1094:
1090:
1084:
1080:
1064:
1060:
1054:
1050:
1037:
1033:
1020:Succession duty
945:
934:
930:
924:
920:
914:
910:
904:
900:
894:
890:
884:
880:
874:
870:
864:
860:
854:
850:
839:
835:
829:
825:
819:
815:
809:
805:
799:
795:
789:
785:
779:
775:
769:
765:
759:
755:
744:
740:
734:
730:
724:
720:
714:
710:
704:
700:
694:
690:
684:
680:
674:
670:
664:
660:
649:
645:
639:
635:
629:
625:
619:
615:
609:
605:
599:
595:
589:
585:
579:
575:
569:
565:
554:
550:
544:
540:
534:
530:
524:
520:
514:
510:
504:
500:
494:
490:
484:
480:
474:
470:
459:
455:
449:
445:
439:
435:
429:
425:
419:
415:
409:
405:
399:
395:
389:
385:
379:
375:
296:
266:Howard Ferguson
227:
219:double taxation
29:
12:
11:
5:
3294:
3284:
3283:
3278:
3273:
3268:
3263:
3258:
3253:
3251:Personal taxes
3248:
3233:
3232:
3208:
3194:
3179:
3154:
3140:
3124:
3115:
3106:Income Tax Act
3097:
3088:Income Tax Act
3079:
3070:Income Tax Act
3061:
3052:Income Tax Act
3043:
3034:Income Tax Act
3025:
3013:
3001:
2999:, p. 555.
2989:
2977:
2965:
2951:
2936:
2924:
2915:
2897:
2873:
2861:
2852:Estate Tax Act
2843:
2819:
2801:
2799:, p. 168.
2789:
2769:
2749:
2735:Ottawa Citizen
2721:
2693:
2665:
2651:Financial Post
2633:
2619:
2591:
2574:
2549:
2534:
2519:
2502:
2481:
2479:
2476:
2474:
2473:
2464:
2455:
2446:
2436:
2434:
2431:
2429:
2428:
2410:
2404:
2387:
2367:
2365:
2362:
2360:
2359:
2346:
2327:
2307:
2283:
2266:
2249:
2229:
2227:
2224:
2220:
2219:
2218:
2217:
2214:
2208:
2201:
2186:
2183:
2180:
2179:
2177:
2169:
2165:
2164:
2162:
2154:
2150:
2149:
2146:
2138:
2134:
2133:
2130:
2122:
2118:
2117:
2114:
2106:
2102:
2101:
2100:April 1, 1988
2098:
2090:
2086:
2085:
2082:
2074:
2070:
2069:
2066:
2058:
2054:
2053:
2050:
2042:
2038:
2037:
2034:
2031:
2002:
1999:
1998:
1997:
1996:
1995:
1992:
1989:
1975:
1972:
1969:
1968:
1962:
1961:April 23, 1985
1959:
1951:
1947:
1946:
1938:
1937:April 11, 1979
1935:
1927:
1923:
1922:
1916:
1913:
1907:
1903:
1902:
1896:
1893:
1887:
1883:
1882:
1874:
1871:
1865:
1861:
1860:
1852:
1849:
1841:
1837:
1836:
1828:
1825:
1817:
1813:
1812:
1809:
1806:
1800:
1796:
1795:
1794:Repealing Act
1792:
1789:
1779:
1776:
1775:
1774:
1771:
1768:
1755:
1754:
1746:
1743:
1739:
1738:
1725:
1724:
1716:
1713:
1709:
1708:
1700:
1697:
1693:
1692:
1686:
1683:
1679:
1678:
1670:
1667:
1663:
1662:
1654:
1651:
1647:
1646:
1638:
1635:
1631:
1630:
1627:
1624:
1623:New Brunswick
1620:
1619:
1618:Repealing Act
1616:
1613:
1603:
1600:
1571:
1570:
1569:
1568:
1564:
1561:
1558:
1548:
1545:
1543:
1540:
1539:
1538:
1537:
1536:
1533:
1526:
1522:
1519:
1482:
1479:
1476:
1475:
1465:
1463:
1459:
1458:
1448:
1438:
1430:any estate in
1427:
1426:
1416:
1414:
1409:
1408:
1398:
1396:
1392:
1391:
1381:
1371:
1367:
1366:
1356:
1346:
1338:
1337:
1327:
1325:
1321:
1320:
1310:
1308:
1304:
1303:
1293:
1283:
1279:
1278:
1268:
1266:
1258:
1257:
1247:
1245:
1241:
1240:
1230:
1228:
1224:
1223:
1213:
1203:
1191:
1190:
1180:
1170:
1162:
1161:
1151:
1149:
1145:
1144:
1142:
1132:
1128:
1127:
1117:
1107:
1098:
1097:
1087:
1077:
1071:disposed as a
1068:
1067:
1057:
1047:
1043:
1042:
1040:
1030:
1025:
1024:
1021:
1018:
985:Estate Tax Act
944:
941:
938:
937:
927:
917:
907:
897:
887:
877:
867:
857:
847:
843:
842:
832:
822:
812:
802:
792:
782:
772:
762:
752:
748:
747:
737:
727:
717:
707:
697:
687:
677:
667:
657:
653:
652:
642:
632:
622:
612:
602:
592:
582:
572:
562:
558:
557:
547:
537:
527:
517:
507:
497:
487:
477:
467:
463:
462:
452:
442:
432:
422:
412:
402:
392:
382:
372:
368:
367:
364:
361:
358:
355:
352:
349:
346:
343:
339:
338:
335:
332:
328:
327:
324:
320:
319:
316:
313:
295:
292:
226:
223:
213:
212:
204:
201:
197:
196:
193:
189:
188:
180:
177:
173:
172:
164:
161:
157:
156:
154:
151:
147:
146:
134:
131:
127:
126:
118:
115:
111:
110:
102:
99:
98:New Brunswick
95:
94:
86:
83:
79:
78:
70:
67:
63:
62:
59:
56:
47:
46:
42:
39:
28:
25:
9:
6:
4:
3:
2:
3293:
3282:
3279:
3277:
3274:
3272:
3269:
3267:
3264:
3262:
3259:
3257:
3254:
3252:
3249:
3247:
3244:
3243:
3241:
3228:
3227:
3222:
3215:
3213:
3205:
3204:
3198:
3191:
3189:
3183:
3175:
3168:
3161:
3159:
3151:
3150:
3144:
3137:
3133:
3128:
3122:O.Reg. 293/92
3119:
3112:
3108:
3107:
3101:
3094:
3090:
3089:
3083:
3076:
3072:
3071:
3065:
3058:
3054:
3053:
3047:
3040:
3036:
3035:
3029:
3022:
3017:
3010:
3005:
2998:
2993:
2987:, p. 33.
2986:
2981:
2974:
2969:
2963:, SOR/57-216
2962:
2961:
2955:
2948:
2947:
2940:
2933:
2928:
2919:
2912:
2908:
2907:
2901:
2893:
2892:
2884:
2877:
2871:, p. 90.
2870:
2865:
2858:
2854:
2853:
2847:
2839:
2838:
2830:
2823:
2816:
2812:
2811:
2805:
2798:
2793:
2786:
2782:
2778:
2773:
2766:
2762:
2758:
2753:
2742:September 24,
2737:
2736:
2731:
2725:
2714:September 24,
2709:
2708:
2703:
2697:
2686:September 24,
2681:
2680:
2675:
2669:
2658:September 24,
2653:
2652:
2647:
2640:
2638:
2630:
2629:
2623:
2608:
2604:
2603:
2595:
2587:
2586:
2578:
2571:(1): 191–205.
2570:
2566:
2565:
2560:
2553:
2546:
2545:
2538:
2531:
2530:
2523:
2516:
2511:
2509:
2507:
2499:
2498:Supreme Court
2495:
2491:
2486:
2482:
2468:
2459:
2450:
2441:
2437:
2425:
2421:
2417:
2416:
2411:
2407:
2405:0-8020-7572-X
2401:
2397:
2393:
2388:
2384:
2377:
2373:
2369:
2368:
2356:
2352:
2347:
2343:
2339:
2338:
2333:
2328:
2324:
2320:
2313:
2308:
2304:
2300:
2296:
2289:
2284:
2277:
2276:
2271:
2267:
2260:
2259:
2254:
2250:
2247:(2): 555–582.
2246:
2242:
2241:
2236:
2231:
2230:
2223:
2215:
2213:
2209:
2206:
2202:
2198:
2197:
2196:
2195:
2194:
2192:
2178:
2175:
2174:
2170:
2167:
2166:
2163:
2160:
2159:
2155:
2153:New Brunswick
2152:
2151:
2147:
2144:
2143:
2139:
2136:
2135:
2131:
2128:
2127:
2123:
2120:
2119:
2115:
2112:
2111:
2107:
2104:
2103:
2099:
2096:
2095:
2091:
2088:
2087:
2083:
2080:
2079:
2075:
2072:
2071:
2067:
2064:
2063:
2059:
2056:
2055:
2052:May 15, 1950
2051:
2048:
2047:
2043:
2040:
2039:
2035:
2032:
2029:
2028:
2025:
2022:
2020:
2016:
2012:
2008:
1993:
1990:
1987:
1986:
1985:
1984:
1983:
1981:
1966:
1963:
1960:
1957:
1956:
1952:
1949:
1948:
1944:
1943:
1939:
1936:
1933:
1932:
1928:
1925:
1924:
1920:
1917:
1914:
1911:
1908:
1905:
1904:
1900:
1897:
1894:
1891:
1888:
1885:
1884:
1880:
1879:
1875:
1872:
1869:
1866:
1863:
1862:
1858:
1857:
1853:
1851:April 9, 1974
1850:
1847:
1846:
1842:
1839:
1838:
1834:
1833:
1829:
1827:April 1, 1974
1826:
1823:
1822:
1818:
1815:
1814:
1810:
1807:
1804:
1801:
1799:New Brunswick
1798:
1797:
1793:
1790:
1786:
1783:
1772:
1769:
1766:
1765:
1764:
1762:
1752:
1751:
1747:
1744:
1741:
1740:
1736:
1735:
1730:
1727:
1726:
1722:
1721:
1717:
1710:
1706:
1705:
1701:
1698:
1696:Saskatchewan
1695:
1694:
1690:
1687:
1684:
1681:
1680:
1676:
1675:
1671:
1668:
1665:
1664:
1660:
1659:
1655:
1652:
1650:Newfoundland
1649:
1648:
1644:
1643:
1639:
1636:
1633:
1632:
1628:
1625:
1622:
1621:
1617:
1614:
1611:
1610:
1607:
1599:
1596:
1592:
1588:
1584:
1580:
1576:
1565:
1562:
1559:
1556:
1555:
1554:
1553:
1552:
1534:
1531:
1527:
1523:
1520:
1517:
1516:
1515:
1514:
1513:
1510:
1508:
1502:
1497:
1495:
1491:
1487:
1466:
1464:
1461:
1460:
1449:
1439:
1437:
1433:
1429:
1428:
1417:
1415:
1411:
1410:
1399:
1397:
1394:
1393:
1382:
1372:
1369:
1368:
1357:
1347:
1344:
1340:
1339:
1328:
1326:
1323:
1322:
1311:
1309:
1306:
1305:
1294:
1284:
1281:
1280:
1269:
1267:
1264:
1260:
1259:
1248:
1246:
1243:
1242:
1231:
1229:
1226:
1225:
1214:
1204:
1201:
1197:
1193:
1192:
1181:
1171:
1168:
1164:
1163:
1152:
1150:
1147:
1146:
1143:
1133:
1130:
1129:
1118:
1108:
1106:
1105:
1100:
1099:
1088:
1078:
1076:
1075:
1070:
1069:
1058:
1048:
1045:
1044:
1041:
1031:
1027:
1026:
1022:
1019:
1016:
1015:
1012:
1009:
1007:
1006:US estate tax
1003:
1002:
996:
994:
990:
986:
980:
975:
973:
969:
965:
961:
953:
949:
928:
918:
908:
898:
888:
878:
868:
858:
848:
845:
844:
833:
823:
813:
803:
793:
783:
773:
763:
753:
750:
749:
738:
728:
718:
708:
698:
688:
678:
668:
658:
655:
654:
643:
633:
623:
613:
603:
593:
583:
573:
563:
560:
559:
548:
538:
528:
518:
508:
498:
488:
478:
468:
465:
464:
453:
443:
433:
423:
413:
403:
393:
383:
373:
370:
369:
365:
362:
359:
356:
353:
350:
347:
344:
341:
340:
329:
321:
310:
306:
300:
291:
289:
284:
281:
280:
273:
271:
267:
260:
258:
254:
246:
242:
235:
231:
222:
220:
210:
209:
205:
202:
200:Newfoundland
199:
198:
194:
191:
190:
186:
185:
178:
176:Saskatchewan
175:
174:
170:
169:
165:
162:
159:
158:
155:
152:
149:
148:
144:
143:
138:
135:
132:
129:
128:
124:
123:
119:
116:
113:
112:
108:
107:
103:
100:
97:
96:
92:
91:
87:
84:
81:
80:
76:
75:
71:
68:
65:
64:
60:
57:
54:
53:
50:
43:
40:
37:
36:
35:
33:
24:
22:
18:
3266:Transfer tax
3224:
3201:
3197:
3187:
3182:
3173:
3147:
3143:
3131:
3127:
3118:
3104:
3100:
3086:
3082:
3068:
3064:
3050:
3046:
3032:
3028:
3021:LeBreux 1999
3016:
3009:Goodman 1995
3004:
2992:
2980:
2975:, par. 3.42.
2968:
2958:
2954:
2944:
2939:
2932:Goodman 1995
2927:
2918:
2904:
2900:
2889:
2883:"The Budget"
2876:
2864:
2859:1958, c. 29
2850:
2846:
2835:
2829:"The Budget"
2822:
2808:
2804:
2792:
2776:
2772:
2756:
2752:
2740:. Retrieved
2733:
2724:
2712:. Retrieved
2705:
2696:
2684:. Retrieved
2677:
2668:
2656:. Retrieved
2649:
2626:
2622:
2610:. Retrieved
2601:
2594:
2583:
2577:
2568:
2562:
2552:
2542:
2537:
2527:
2522:
2515:Goodman 1995
2489:
2485:
2467:
2458:
2449:
2440:
2414:
2395:
2382:
2354:
2341:
2335:
2322:
2318:
2305:: 1360–1376.
2298:
2294:
2274:
2270:Benson, E.J.
2257:
2253:Benson, E.J.
2244:
2238:
2221:
2211:
2204:
2188:
2171:
2168:Saskatchewan
2157:
2140:
2124:
2108:
2105:Newfoundland
2092:
2076:
2060:
2045:
2023:
2004:
1977:
1964:
1955:Taxation Act
1953:
1940:
1929:
1918:
1909:
1898:
1889:
1876:
1867:
1864:Saskatchewan
1854:
1843:
1840:Newfoundland
1830:
1819:
1802:
1781:
1758:
1748:
1732:
1728:
1718:
1702:
1688:
1672:
1656:
1640:
1634:Nova Scotia
1605:
1575:Edgar Benson
1572:
1550:
1511:
1506:
1504:
1499:
1490:R.B. Bennett
1484:
1102:
1072:
1010:
999:
997:
984:
982:
977:
959:
957:
304:
297:
285:
277:
275:
270:Queen's Park
262:
250:
216:
206:
182:
166:
140:
136:
120:
114:Nova Scotia
104:
88:
72:
48:
30:
16:
15:
3174:sunlife.com
2985:Benson 1971
2973:Benson 1969
2344:(2): 90–94.
2205:Estates Act
2073:Nova Scotia
1816:Nova Scotia
1579:white paper
1265:at any time
1104:inter vivos
1023:Estate tax
279:inter vivos
3240:Categories
2869:Pozer 1959
2797:Smith 1967
2612:October 6,
2605:(Speech).
2478:References
2015:flat rates
1761:Peter Hogg
1167:settlement
307:(Ontario)
58:Introduced
32:Succession
2997:Bale 1972
2424:461607604
1666:Manitoba
130:Manitoba
2500:(Canada)
2374:(1966).
2272:(1971).
2255:(1969).
2057:Manitoba
2030:Province
1906:Manitoba
1788:Province
1712:Ontario
1612:Province
1595:hearings
1589:. After
1525:purposes
1486:Gift tax
1481:Gift tax
1413:deceased
1017:Property
192:Alberta
66:Ontario
55:Province
3134:,
2492:,
2226:Sources
2121:Alberta
2041:Ontario
1926:Ontario
1742:Quebec
1567:duties.
1436:curtesy
1202:therein
1196:jointly
82:Quebec
3111:R.S.C.
3093:R.S.C.
3075:R.S.C.
3057:R.S.C.
3039:R.S.C.
2422:
2402:
1950:Quebec
1791:Repeal
1615:Repeal
989:French
964:French
337:Donee
3170:(PDF)
2886:(PDF)
2832:(PDF)
2779:
2759:
2433:Notes
2379:(PDF)
2315:(PDF)
2301:(5).
2291:(PDF)
2279:(PDF)
2262:(PDF)
2200:owing
2013:from
1715:1979
1573:When
1432:dower
1194:held
334:Donee
331:Donee
195:1905
2911:S.C.
2857:S.C.
2815:S.C.
2785:P.C.
2765:P.C.
2744:2013
2716:2013
2688:2013
2660:2013
2614:2013
2420:OCLC
2400:ISBN
2009:and
1745:1985
1699:1977
1685:1977
1669:1977
1653:1974
1637:1974
1626:1974
1530:bond
203:1914
179:1905
163:1894
153:1894
133:1893
117:1892
101:1892
85:1892
69:1892
1577:'s
1434:or
3242::
3223:.
3211:^
3172:.
3157:^
3109:,
3091:,
3073:,
3055:,
3037:,
2909:,
2888:.
2855:,
2834:.
2813:,
2732:.
2704:.
2676:.
2648:.
2636:^
2569:12
2567:.
2561:.
2505:^
2394:.
2381:.
2353:.
2340:.
2334:.
2323:47
2321:.
2317:.
2299:43
2297:.
2293:.
2243:.
2237:.
1763::
1509:.
1008:.
991::
966::
3229:.
2746:.
2718:.
2690:.
2662:.
2616:.
2426:.
2408:.
2342:1
2245:5
1473:Y
1456:Y
1446:Y
1424:Y
1406:Y
1389:Y
1379:Y
1364:Y
1354:Y
1335:Y
1318:Y
1301:Y
1291:Y
1276:Y
1255:Y
1238:Y
1221:Y
1211:Y
1188:Y
1178:Y
1159:Y
1140:Y
1125:Y
1115:Y
1095:Y
1085:Y
1065:Y
1055:Y
1038:Y
987:(
935:N
925:N
915:N
905:N
895:N
885:N
875:N
865:N
855:N
840:N
830:N
820:N
810:N
800:N
790:N
780:N
770:N
760:Y
745:N
735:Y
725:Y
715:N
705:Y
695:Y
685:N
675:Y
665:Y
650:N
640:N
630:N
620:N
610:N
600:N
590:Y
580:Y
570:Y
555:Y
545:Y
535:Y
525:Y
515:Y
505:Y
495:Y
485:Y
475:Y
460:Y
450:Y
440:Y
430:Y
420:Y
410:Y
400:Y
390:Y
380:Y
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