Finance Act, 1955


Death Duties.

Confirmation of Agreement set forth in First Schedule.

10.—(1) The agreement set forth in the First Schedule to this Act and concluded on the 28th day of October, 1954, between the Government and the Government of Canada (in this section referred to as the Agreement) is hereby confirmed and shall have the force of law.

(2) Subsection (4) of section 7 of the Finance Act, 1894 (which provides for relief in respect of duty payable in a foreign country) shall not have effect in relation to succession duty chargeable under the laws of Canada to which the provisions of the Agreement apply.