Dominion Succession Duty Regulations (SOR/54-743)
Full Document:
- HTMLFull Document: Dominion Succession Duty Regulations (Accessibility Buttons available) |
- XMLFull Document: Dominion Succession Duty Regulations [95 KB] |
- PDFFull Document: Dominion Succession Duty Regulations [311 KB]
Regulations are current to 2024-08-18
SCHEDULE CTables
Present Value of Deferred Gifts
Number of Years | Present Value |
---|---|
1 | 96154 |
2 | 92456 |
3 | 88900 |
4 | 85480 |
5 | 82193 |
6 | 79031 |
7 | 75992 |
8 | 73069 |
9 | 70259 |
10 | 67556 |
11 | 64958 |
12 | 62460 |
13 | 60057 |
14 | 57748 |
15 | 55526 |
16 | 53391 |
17 | 51337 |
18 | 49363 |
19 | 47464 |
20 | 45639 |
21 | 43883 |
22 | 42196 |
23 | 40573 |
24 | 39012 |
25 | 37512 |
26 | 36069 |
27 | 34682 |
28 | 33348 |
29 | 32065 |
30 | 30832 |
31 | 29646 |
32 | 28506 |
33 | 27409 |
34 | 26355 |
35 | 25342 |
36 | 24367 |
37 | 23430 |
38 | 22529 |
39 | 21662 |
40 | 20829 |
41 | 20028 |
42 | 19257 |
43 | 18517 |
44 | 17805 |
45 | 17120 |
46 | 16461 |
47 | 15828 |
48 | 15219 |
49 | 14634 |
50 | 14071 |
51 | 13530 |
52 | 13010 |
53 | 12509 |
54 | 12028 |
55 | 11566 |
56 | 11121 |
57 | 10693 |
58 | 10282 |
59 | 09886 |
60 | 09506 |
61 | 09140 |
62 | 08789 |
63 | 08451 |
64 | 08126 |
65 | 07813 |
66 | 07513 |
67 | 07224 |
68 | 06946 |
69 | 06679 |
70 | 06442 |
Prescribed Standard of Mortality
Years of Age | Rate of Mortality |
---|---|
At Birth | 011310 |
1 | 005110 |
2 | 003320 |
3 | 002160 |
4 | 001500 |
5 | 001234 |
6 | 001243 |
7 | 001250 |
8 | 001255 |
9 | 001256 |
10 | 001257 |
11 | 001257 |
12 | 001257 |
13 | 001257 |
14 | 001259 |
15 | 001262 |
16 | 001267 |
17 | 001277 |
18 | 001290 |
19 | 001308 |
20 | 001331 |
21 | 001360 |
22 | 001398 |
23 | 001442 |
24 | 001496 |
25 | 001561 |
26 | 001634 |
27 | 001721 |
28 | 001822 |
29 | 001936 |
30 | 002065 |
31 | 002212 |
32 | 002377 |
33 | 002562 |
34 | 002763 |
35 | 002981 |
36 | 003216 |
37 | 003470 |
38 | 003742 |
39 | 004037 |
40 | 004356 |
41 | 004699 |
42 | 005068 |
43 | 005468 |
44 | 005898 |
45 | 006362 |
46 | 006863 |
47 | 007403 |
48 | 007983 |
49 | 008613 |
50 | 009288 |
51 | 010018 |
52 | 010805 |
53 | 011653 |
54 | 012566 |
55 | 013554 |
56 | 014614 |
57 | 015760 |
58 | 016992 |
59 | 018321 |
60 | 019753 |
61 | 021297 |
62 | 022958 |
63 | 024749 |
64 | 026675 |
65 | 028751 |
66 | 030986 |
67 | 033390 |
68 | 035978 |
69 | 038763 |
70 | 041758 |
71 | 044980 |
72 | 048444 |
73 | 052167 |
74 | 056167 |
75 | 060464 |
76 | 065081 |
77 | 070032 |
78 | 075349 |
79 | 081050 |
80 | 087161 |
81 | 093709 |
82 | 100723 |
83 | 108229 |
84 | 116257 |
85 | 124837 |
86 | 134000 |
87 | 143786 |
88 | 154211 |
89 | 165320 |
90 | 177138 |
91 | 189709 |
92 | 203062 |
93 | 217216 |
94 | 232198 |
95 | 248059 |
96 | 264796 |
97 | 283515 |
98 | 305778 |
99 | 331840 |
100 | 362122 |
101 | 397579 |
102 | 438921 |
103 | 487276 |
104 | 542279 |
105 | 610442 |
106 | 690722 |
107 | 800000 |
108 | 833333 |
109 | 1 000000 |
Present Value of Life Interests or Life Annuities
Years of Age | Values |
---|---|
$ | |
At Birth | 22 30082 |
1 | 22 45817 |
2 | 22 47646 |
3 | 22 45337 |
4 | 22 40206 |
5 | 22 33313 |
6 | 22 25516 |
7 | 22 17416 |
8 | 22 08999 |
9 | 22 00245 |
10 | 21 91133 |
11 | 21 81646 |
12 | 21 71766 |
13 | 21 61479 |
14 | 21 50767 |
15 | 21 39617 |
16 | 21 28013 |
17 | 21 15942 |
18 | 21 03393 |
19 | 20 90354 |
20 | 20 76815 |
21 | 20 62767 |
22 | 20 48200 |
23 | 20 33109 |
24 | 20 17487 |
25 | 20 01331 |
26 | 19 84638 |
27 | 19 67402 |
28 | 19 49627 |
29 | 19 31314 |
30 | 19 12463 |
31 | 18 93078 |
32 | 18 73166 |
33 | 18 52733 |
34 | 18 31791 |
35 | 18 10340 |
36 | 17 88383 |
37 | 17 65918 |
38 | 17 42949 |
39 | 17 19475 |
40 | 16 95504 |
41 | 16 71038 |
42 | 16 46085 |
43 | 16 20648 |
44 | 15 94740 |
45 | 15 68370 |
46 | 15 41547 |
47 | 15 14287 |
48 | 14 86604 |
49 | 14 58511 |
50 | 14 30028 |
51 | 14 01172 |
52 | 13 71966 |
53 | 13 42430 |
54 | 13 12589 |
55 | 12 82464 |
56 | 12 52088 |
57 | 12 21484 |
58 | 11 90684 |
59 | 11 59717 |
60 | 11 28615 |
61 | 10 97413 |
62 | 10 66145 |
63 | 10 34844 |
64 | 10 03549 |
65 | 9 72295 |
66 | 9 41120 |
67 | 9 10063 |
68 | 8 79160 |
69 | 8 48450 |
70 | 8 17972 |
71 | 7 87762 |
72 | 7 57859 |
73 | 7 28300 |
74 | 6 99119 |
75 | 6 70353 |
76 | 6 42033 |
77 | 6 14195 |
78 | 5 86865 |
79 | 5 60075 |
80 | 5 33852 |
81 | 5 08220 |
82 | 4 83199 |
83 | 4 58812 |
84 | 4 35075 |
85 | 4 12002 |
86 | 3 89602 |
87 | 3 67883 |
88 | 3 46848 |
89 | 3 26492 |
90 | 3 06805 |
91 | 2 87765 |
92 | 2 69343 |
93 | 2 51491 |
94 | 2 34129 |
95 | 2 17131 |
96 | 2 00311 |
97 | 1 83355 |
98 | 1 66145 |
99 | 1 48899 |
100 | 1 31763 |
101 | 1 14827 |
102 | 98233 |
103 | 82082 |
104 | 66494 |
105 | 51082 |
106 | 36374 |
107 | 22313 |
108 | 16026 |
Present Value of an Annuity for a Term Certain
Number of Years | Values |
---|---|
$ | |
1 | 96154 |
2 | 1 88609 |
3 | 2 77509 |
4 | 3 62990 |
5 | 4 45182 |
6 | 5 24214 |
7 | 6 00205 |
8 | 6 73274 |
9 | 7 43533 |
10 | 8 11090 |
11 | 8 76048 |
12 | 9 38507 |
13 | 9 98565 |
14 | 10 56312 |
15 | 11 11839 |
16 | 11 65230 |
17 | 12 16567 |
18 | 12 65930 |
19 | 13 13394 |
20 | 13 59033 |
21 | 14 02916 |
22 | 14 45112 |
23 | 14 85684 |
24 | 15 24696 |
25 | 15 62208 |
26 | 15 98277 |
27 | 16 32959 |
28 | 16 66306 |
29 | 16 98371 |
30 | 17 29203 |
31 | 17 58849 |
32 | 17 87355 |
33 | 18 14765 |
34 | 18 41120 |
35 | 18 66461 |
36 | 18 90828 |
37 | 19 14258 |
38 | 19 36786 |
39 | 19 58448 |
40 | 19 79277 |
41 | 19 99305 |
42 | 20 18563 |
43 | 20 37079 |
44 | 20 54884 |
45 | 20 72004 |
46 | 20 88465 |
47 | 21 04294 |
48 | 21 19513 |
49 | 21 34147 |
50 | 21 48218 |
51 | 21 61749 |
52 | 21 74758 |
53 | 21 87267 |
54 | 21 99296 |
55 | 22 10861 |
56 | 22 21982 |
57 | 22 32675 |
58 | 22 42957 |
59 | 22 52843 |
60 | 22 62349 |
61 | 22 71489 |
62 | 22 80278 |
63 | 22 88729 |
64 | 22 96855 |
65 | 23 04668 |
66 | 23 12181 |
67 | 23 19405 |
68 | 23 26351 |
69 | 23 33030 |
70 | 23 39451 |
71 | 23 45626 |
72 | 23 51564 |
73 | 23 57273 |
74 | 23 62762 |
75 | 23 68041 |
76 | 23 73116 |
77 | 23 77996 |
78 | 23 82689 |
79 | 23 87201 |
80 | 23 91539 |
81 | 23 95711 |
82 | 23 99722 |
83 | 24 03579 |
84 | 24 07287 |
85 | 24 10853 |
86 | 24 14282 |
87 | 24 17579 |
88 | 24 20749 |
89 | 24 23797 |
90 | 24 26728 |
91 | 24 29546 |
92 | 24 32256 |
93 | 24 34861 |
94 | 24 37367 |
95 | 24 39776 |
96 | 24 42092 |
97 | 24 44319 |
98 | 24 46461 |
99 | 24 48520 |
100 | 24 50500 |
Soldiers’ Estates
Age when killed | Normal Expectation of life at time of death | Proportion of Duty | |
---|---|---|---|
Year | Years | To be paid | To be remitted |
15 | 53 41 | 2038 | 7962 |
16 | 52 52 | 2093 | 7907 |
17 | 51 64 | 2149 | 7851 |
18 | 50 77 | 2205 | 7795 |
19 | 49 91 | 2262 | 7738 |
20 | 49 05 | 2321 | 7679 |
21 | 48 20 | 2380 | 7620 |
22 | 47 36 | 2441 | 7559 |
23 | 46 51 | 2503 | 7497 |
24 | 45 67 | 2567 | 7433 |
25 | 44 83 | 2632 | 7368 |
26 | 43 98 | 2699 | 7301 |
27 | 43 12 | 2769 | 7231 |
28 | 42 27 | 2840 | 7160 |
29 | 41 41 | 2914 | 7086 |
30 | 40 55 | 2990 | 7010 |
31 | 39 69 | 3067 | 6933 |
32 | 38 82 | 3148 | 6852 |
33 | 37 96 | 3229 | 6771 |
34 | 37 10 | 3313 | 6687 |
35 | 36 23 | 3400 | 6600 |
36 | 35 38 | 3487 | 6513 |
37 | 34 52 | 3578 | 6422 |
38 | 33 67 | 3669 | 6331 |
39 | 32 83 | 3762 | 6238 |
40 | 31 98 | 3859 | 6141 |
41 | 31 14 | 3956 | 6044 |
42 | 30 29 | 4058 | 5942 |
43 | 29 46 | 4159 | 5841 |
44 | 28 62 | 4265 | 5735 |
45 | 27 79 | 4371 | 5629 |
46 | 26 96 | 4481 | 5519 |
47 | 26 14 | 4592 | 5408 |
48 | 25 33 | 4704 | 5296 |
49 | 24 52 | 4818 | 5182 |
50 | 23 72 | 4935 | 5065 |
51 | 22 93 | 5052 | 4948 |
52 | 22 15 | 5171 | 4829 |
53 | 21 39 | 5289 | 4711 |
54 | 20 63 | 5410 | 4590 |
55 | 19 88 | 5532 | 4468 |
56 | 19 14 | 5656 | 4344 |
57 | 18 41 | 5780 | 4220 |
58 | 17 69 | 5905 | 4095 |
59 | 16 99 | 6030 | 3970 |
60 | 16 29 | 6156 | 3844 |
61 | 15 60 | 6284 | 3716 |
62 | 14 92 | 6413 | 3587 |
63 | 14 26 | 6540 | 3460 |
64 | 13 61 | 6668 | 3332 |
65 | 12 98 | 6794 | 3206 |
66 | 12 36 | 6921 | 3079 |
67 | 11 76 | 7046 | 2954 |
68 | 11 18 | 7168 | 2832 |
69 | 10 61 | 7291 | 2709 |
70 | 10 06 | 7411 | 2589 |
71 | 9 52 | 7532 | 2468 |
72 | 9 00 | 7649 | 2351 |
73 | 8 51 | 7762 | 2238 |
74 | 8 03 | 7873 | 2127 |
75 | 7 57 | 7982 | 2018 |
- Date modified: