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ontario regulation 214/06
made under the
The succession duty act
Made: May 3, 2006
Filed: May 23, 2006
Published on e-Laws: May 24, 2006
Printed in The Ontario Gazette: June 10, 2006
Amending Reg. 804 of R.R.O. 1970
(General)chapter 449 of the Revised Statutes of Ontario, 1970, as amended, was repealed by The Succession Duty Repeal Act, 1979 but continues to apply under that Act in respect of deceased persons whose death occurred on or before April 10, 1979.
1. Paragraph 4 of subsection 25 (1.1) of Regulation 804 of the Revised Regulations of Ontario, 1970 is revoked and the following substituted:
4. The prescribed rate of interest to be paid or allowed by the Minister to a person under the Act, in respect of a particular day before July 1, 2006, shall be an annual interest rate that is two percentage points lower than the base rate of interest in effect for that day.
4.1 The prescribed rate of interest to be paid or allowed by the Minister to a person under the Act, in respect of a particular day after June 30, 2006, shall be an annual interest rate that is three percentage points lower than the base rate of interest in effect for that day.