Federal-Provincial Fiscal Arrangements Act, 1972 (S.C. 1972, c. 8)

Marginal note:Succession duty and gift tax collection agreements

• 9 (1) Where a province imposes duties or taxes on any legacy, succession, inheritance or gift, the Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into a tax collection agreement with the government of the province pursuant to which the Government of Canada will collect the provincial duties or taxes on behalf of the province and will make payments to the province in respect of the duties or taxes so collected in accordance with such terms and conditions as the agreement prescribes.

• Marginal note:Amendments to agreements

  (2) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement amending the terms and conditions of an agreement entered into pursuant to subsection (1).

• Marginal note:Terms of agreements

  (3) No agreement relating to duties imposed by a province on any legacy, succession or inheritance may be entered into by the Minister, pursuant to this section, that applies to any such duties imposed in the case of the death of any person whose death occurred after 1974.