Duties to be payable within eighteen months from the death of the owner Proviso Extension of time for payment Certificate of discharge to be given by provincial treasurer or control of the property may agree upon or commute for a present payment out of the property in discharge of the said duty; and the attorney general may upon the application of any such person commute the succession duty which would or might but for the commutation become payable in respect of such interest for a certain sum to be presently paid and for determining that sum shall cause a present value to be set upon such duty regard being had to the contingencies affecting the liability to and rate and amount of such duty and interest and on the receipt of such sum the provincial treasurer on the recommendation of the attorney general shall give a certificate of discharge from such duty. 1903 (2), c. 5, s. 16; 1908, c. 24, ss. 17, 18. 14. The duties imposed by this Act unless otherwise herein provided shall be due and payable at the death of the deceased or within eighteen months thereafter and if the same are paid within eighteen months no interest shall be charged or collected thereon but if not so paid interest at the rate of five per centum per annum from the death of the deceased shall be charged and collected and such duties together with the interest thereon shall be and remain a lien upon the property in respect to which they are payable until the same are paid: Provided that no duty is payable on the estate or that the duty chargeable upon any legacy given by way of annuity whether for life or otherwise shall be paid by four equal payments the first of which payments of duty shall be made before or on completing payment of the first year's annuity and the three others of such payments of duty shall be made in like manner successively before or on completing the respective payments of the three succeeding years' annuity respectively. In case the annuitant dies before the expiration of the said four years only payment of instalments which fall due before his death shall be required; Provided further that the Lieutenant Governor in Council upon its being proved to his satisfaction that payment of the duty within the time limited by this subsection would be unduly onerous on the estate may by order so extend the time for the payment of the said duty as shall appear just and reasonable; and the duty shall be due and payable as in the said order set forth. (2) The provincial treasurer on being satisfied that no duty is payable on the estate or that the full amount of succession duty has been or will be paid in respect of an estate or any part thereof shall if required by the person accounting for the duty give a certificate to that effect which shall discharge from any further claim for succession duty the property shown by the certificate to form the estate or such part thereof, as the case may be. not a case of (3) Such certificate shall not discharge any person or Certificate property other than a bona fide purchaser for valuable con- discharge in sideration without notice from succession duty in case of fraud fraud, etc. or failure to disclose material facts and shall not affect the rate of duty payable in respect of any property afterwards shown to have passed on the death and the duty in respect of such property shall be at such rate as would be payable if the value thereof were added to the value of the property in respect of which duty has been already accounted for: Provided the said treasurer may in his discretion decline to grant such certificate until the expiration of one year from the death of the deceased testator or intestate, as the case may be. 1903 (2), c. 5, s. 17; 1908, c. 24, s. 19. time for duty 15. Upon the application of any person liable for the Extension of payment of any duty under this Act on notice to the attorney payment of general the judge of the proper surrogate court may make an order extending the time fixed by law for payment thereof where it appears to such judge that payment within the time. prescribed by this Act is impossible owing to some cause over which the person liable has no control. 1903 (2), c. 5, s. 18; 1908, c. 24, s. 20. deduct duty delivering 16. Any administrator, executor or trustee having in charge Administra or trust any estate, legacy or property in respect of which tout ty duty is payable under this Act shall deduct the duty therefrom before or collect the duty thereon upon the appraised value thereof property from the person entitled to such property and he shall not deliver any property subject to duty to any person until he has collected the duty thereon. 1903 (2), c. 5, s. 19. payment of 17. Executors, administrators and trustees shall have Power to power to sell so much of the property of the deceased as will sell for enable them to pay the duty in the same manner as they may duty by law do for the payment of debts of the testator or intestate. 1903 (2), c. 5, s. 20. paid to 18. Every sum of money retained by an executor, adminis- Duty to be trator or trustee or paid into his hands for the duty on any provincial property shall be paid by him forthwith to the provincial treasurer treasurer or as he may direct. 1903 (2), c. 5, s. 21. duty upon payment of 19. Where any debts shall be proved against the estate of Refunding a deceased person after the payment of legacies or distribution subsequent of property from which the duty has been deducted or upon debts which it has been paid and a refund is made by the legatee, devisee, heir or next of kin a proportion of the duty so paid. shall be repaid to him by the executor, administrator or trustee if the said duty has not been paid to the provincial treasurer or by the provincial treasurer if it has been so paid. 1903 (2), c. 5, s. 22; 1908, c. 24, s. 21. Foreign executors, etc., not to transfer stock, etc., until duty paid Mode of enforcing duty 20. No foreign executor or administrator shall assign or transfer any stock or shares in Saskatchewan standing in the name of a deceased person or in trust for him which are liable to pay succession duty until such duty is paid as herein provided or security given as required by section 6 of this Act and any corporation allowing a transfer of any stocks or shares contrary to this section shall be liable to pay the duty payable in respect thereof. 1903 (2), c. 5, s. 23; 1908, c. 24, s. 23. 21. If it is made to appear on affidavit to a judge that any payment of duty accruing under this Act has not been paid according to law he may make an order by way of originating summons. directing the persons interested in the property liable to the duty to appear before the court on a day certain to be therein named and show cause why said duty shall not be paid. Costs Limitations of actions Fees of clerks of court Lieutenant Governor to make regulations (2) The service of such order and the time, manner and proof thereof and fees therefor and the hearing and determining thereon and the enforcement of the judgment of the court thereon shall be according to the practice in or upon the enforcement of a judgment of the supreme court. 1903 (2), c. 5, s. 24. 22. The costs of all proceedings under this Act in any court shall be in the discretion of the court or of a judge thereof. 1903 (2), c. 5, s. 25. 23. Any action, matter or proceeding by or against the province in respect of duties or claims arising upon or out of any succession shall be commenced within six years from the time when such duties or claims became payable. 1903 (2), c. 5, s. 26. 24. The officials of the courts shall be entitled to take for the performance of duties and services under this Act fees similar to those payable to them under the rules of the court in which the proceedings are taken. 1903 (2), c. 5, s. 27; 1908, c. 24, s. 23. 25. The Lieutenant Governor in Council may make regulations for carrying into effect the provisions of this Act and to cover cases not herein provided for which shall be published forthwith in The Saskatchewan Gazette. 1903 (2), c. 5, s. 28. Ch.21-19 CHAPTER 39 An Act respecting the Taxation of Corporations. SHORT TITLE. 1. This Act may be cited as "The Corporations Taxation short title Act." 1907, c. 22, s. 1. INTERPRETATION. 2. In this Act unless the context otherwise requires the Interpretaexpression: tion 1. "Bank" means and includes any corporation or joint "Bank” stock company wheresoever incorporated for the purpose of doing a banking business whether the head office is situated in Saskatchewan on elsewhere which transacts a banking business in Saskatchewan and includes a savings bank; 2. "Private bank means any person or any number of "Private persons associated together transacting and doing a general banking business in the province; bank" 3. "Insurance company" embraces and includes life, fire, "Insurance ocean marine, inland transit, accident, plate glass, steam boiler company" and burglary insurance companies and every guarantee company wheresoever such companies may be incorporated whether the head office is situated in Saskatchewan or elsewhere and which transacts business in Saskatchewan but does not include mutual fire insurance companies (unless where any mutual fire insurance company transacts business on the cash plan) or friendly, fraternal or charitable societies or associations chartered or licensed by the Dominion of Canada or any of the provinces thereof transacting business in Saskatchewan; 4. "Loan company" embraces and includes every loan and "Loan every loaning land company and also every corporation, incor- company”. porated company and association wheresoever incorporated not being a bank, an insurance company or a trust company whose business or one of whose businesses is to lend money at interest either to the public or its own members whether the head office is in Saskatchewan or elsewhere and which carries on any such business in Saskatchewan; also every corporation, company or association carrying on the business of buying and selling land in Saskatchewan which has or had at the end of the calendar year preceding the year of taxation under this Act amongst its assets any money remaining unpaid. on any sales of such lands no matter when made; "Company" "Company" "Company,' t stock company" and "corporation" respectively embrace and include every corporation, incorporated company and association to which this Act refers and which transacts or which during the year in respect of which the tax is payable has transacted business in Saskatchewan whether now or hereafter incorporated by or under any Statute or Act of parliament or of a legislature or by letters patent or otherwise howsoever within the territories and dominions of the Crown or within any foreign country and wheresoever organised and incorporated and wherever the head office is situated or wheresoever the board of management or executive officers transact the business of the company and also apply respectively to all similar companies, associations or corporations which may be hereafter incorporated for such purposes as aforesaid and which shall do or transact business in Saskatchewan and where any such corporation, company or association shall be placed in the hands or control of agents, assignees, trustees, liquidators or receivers or other officers then to such agents, assignees, trustees, liquidators or receivers or other officers; 6. "Company," "joint stock company" and "corporation" further respectively embrace and include an individual, a partnership, syndicate or trust where the class or kind of business to which this Act applies is conducted or carried on in Saskatchewan by such individual, partnership, syndicate or trust whether the head office or chief place of business of such individual, partnership, syndicate or syndicate or trust is in Saskatchewan or elsewhere; but the word "individual" in this “Individual” clause shall not apply to an individual merely because of his lending money; nor shall the words "individual" or "partnership" apply to individuals or partnerships merely because of their buying and selling lands; "Head office" "Head office" in Saskatchewan 7. "Head office" in the case of companies whose organisation and chief executive offices are within Saskatchewan shall mean the place where the chief executive officers of the corporation transact its business within Saskatchewan; 8. "Head office" in the case of companies whose organisation and chief executive officers are without Saskatchewan shall mean the office within Saskatchewan which on the thirtyfirst day of December in the year one thousand nine hundred and six was known or may at any time hereafter be known as the head office of the company within Saskatchewan and in the event of no such office being designated or known as the head office then the office in Saskatchewan to which the other offices or agencies in Saskatchewan made returns and in case there was no such office upon the date aforesaid then the office which did the largest business in the province during the year one thousand nine hundred and six; in the case of companies or corporations wheresoefer incorporated which may hereafter |