Page 263 - Annuaire Statistique Québec - 1949

250 FINANCES PUBLIQUES-PUBLIC FINANCES

b) succesHi()Il de $40,000.00; huit ellfants de b) Estate of $40,000.00; eight ch.ildrl;'l1 under
moins de vingt,.cinq IUlS et domiciliés dans la twenty·five years of age, domicilcd in tillA Prov-
Province: (~emption accordée, $22,000.00; ince: amount exempted, $22,000.00; amount
montant ÎlhpusabJe, $18,000.00; droits, $648.00 taxv,ble, $18,000.00; duties, $648,00 iMtcad of
au lieu de $1,440.00i :U,440.OO.
c) sucoossion de $40,000.00; cinq e.n.fa.nts de c) E~t~te of $40,000.00; five children under
moins de vingt-cinq ans et domieiliés dans la twenty-five yrors of age, aDd domicilrd i.n this
Province: exemption sur $17,500,00; montant PrOvinCfI: amouDt x~'mpted $17,500,00;
taxable, $22,500.00 au lieu de $'ID,OUO,OO; amount taxable S22l,()O.oo inst,en.d of
droits, $750,00 a.u lieu de $1,440,00; ~O,OOO,OO;dllhes, $750,ooinM !Id or $1,440.00.
d) succession de $25,000,00; aucun elli'lUlt d) Estate of $25,000,00; no surviving chil-
survivant: ex(!mption sur $10,000,00; montant dren: amount exempted '10,000,00; amount
taxable, $15,000,00; droits, $<lW,DO au lieu de taxable $15,000,00; duties $450,00 instead ur
$750,00; $750,00,
e) suecœsion de MQ,ooO.OO; auoun enfa.nt e) Esta.to of $<10,000.00; DO SlIrviving ohil-
survivant: exemption lIUT $10,000.00; montant ciren; omount exempted $lQ,OOO.oo; amouDt
iro.posable, $30,000,00; droits, $1,080.00 au taxable $30,000,00; duties $1,080,00 instend
lieu de $1,440.00. of $1,440.00.

7-DroÎts successoraux à payer sur des succenlons typiques, province de Québec.
7-Succenion Duliel Payable on Typlcal Eatates, Province of Quebec.

Nombre Droit. payablee plU'-Dutie8 payable by·
Valeur total. d'héritiers
- - Ligne direcl.e Collatéraux EtrMllI'ra
~rtlgat. Value Number of - - -
Belleficin ri•• Direct Line Collateral. Btrungera
1 10,000,00 1 1 Nil 1 IHO.OO 1 1,300,00
- 2 Nil 1i20.00 1,300.00
- 3 Nil 612.00 1.,300.00
(1) , (2)
25,000,00 1 75000~ 405.00 2,12.1.00 3,625.00
- 1 2 750.00 360,00 l,gQr,.OO 3.621i,00
-- , 3 l' 750.00) 3·15,00 1,On,'i.oo 3,62!i.00
40,000 .00 1 ~ 1,4.40.00j 1,026.00 4,2·\0 .00 6,400.00
- 2 1,440.00 972,00 S,U20.00 6,400,00
- 3 1,440.00 V18.00 3,80.-..00 6.4.00.00
60,000.00 1 2,000,00 6,000.00· Il,500.00
- 2 2,000.00 5,&00.00 8,500.00
- 3 2,000'.00 5,320 .00 8.500.00
100,000,00 1 8,000.00 16,000,00 22,000.00
- 2 7,000.00 11,000.00 n,OOO.OO
- a 7,000.00 13,320.00 22,000.00
200,000,00 1 20,000,00 35.333.40 49,000.00
- 2 18,000.00 34 ,000.00 41\,000.00
- 3 17,320.00 al ,280,00 4,Q,000.00
300,000,00 1 36,000,00 57,000,00 77,2[,(},00
- 2 31,500.00 nS,500.00 76,12n,00
- 3 30,000.00 54 ,000.00 75.000.00
600.000.00 1 77,500.00 JOB,333,50 1'11,250.00
- 2 67,,500.00 1!FI , 166,50 l3B, 125. 00
- 3 63,300,00 102,766.50 137,070.00
800,000,00 1 160,000,00 205 ,:1:~3 .60 256,000.00
- 2 144,000.00 194,IW6.40 248,000.00
- 3 133,280.00 ID 1, l'03. 60 245,320.00
1,000,000.00 1 230,000.00 S33,.300.00 345.000.00
- 2 205,000,00 266,667.00 332,500.00
- 3 106,650,00 261,100,00 328,325,00
(1) Les chiffrc. cntro pnrontb....... indiQuent le. droita (1) Tho figuros sbown betwcon p"renlhesee indlollot.e
oxlçiblee notérieurcmcot. ilia loi 1-2 Elu. Il, ob, ,15. t,he duties o~i~ible t>rior to tbo ODn.tmcnt of Aol 1·2
EH•. II, Cbapt.er 45.
(2) Cee chiffrc6 .',IPpliquenl nux oolnota visé. PB.r la (:'.) 'l'hel!O figure. lIpply t<l oWldren ns defillcd by
loi 1-2 Elu... lI, oh. 45, Act 1-2 EH., n, Ch"pter -Hi.