Succession Duty

For information on the estate administration tax, please contact the Ministry of the Attorney General.

The Succession Duty Act came into force in July, 1892, originally imposing a duty on all dispositions and property, both real and personal, situated in Ontario that passed upon the death of an individual. The government began the wind-down of this act in 1979.

Who paid the tax?

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 dealt with estates where an election was made to defer payment of duty until the death of the life tenant, and where encroachments were made on dutiable property.

When did this program end?

The Succession Duty Legislation Repeal Act, 2009, came into effect on December 15, 2009. With this legislation, all remaining requirements with respect to the Succession Duty Act and the Succession Duty Act Supplementary Provisions Act, 1980, are repealed.

References to succession duty have been removed from various other statutes. This includes:

  • the removal of the words "and succession duties" from paragraph 1 of subsection 44(1) of the Land Titles Act,
  • the repeal of section 126 of the Land Titles Act, and
  • the repeal of subsections 53(3), (4), (5), (6) and (7) of the Registry Act.

Consequently, the Minister of Finance no longer provides a consent in writing for registration of a document under the Land Titles Act or the Registry Act.

For further explanation on qualifications and/or applicability, please contact the ministry.

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