Dominion Succession Duty Regulations (SOR/54-743)

Full Document:

Regulations are current to 2025-10-14

SCHEDULE CTables

TABLE I

Present Value of Deferred Gifts

TABLE II

Prescribed Standard of Mortality

TABLE III

Present Value of Life Interests or Life Annuities

TABLE IV

Present Value of an Annuity for a Term Certain

Age when killed	Normal Expectation of life at time of death	Proportion of Duty
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

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