The deceased died domiciled in Alberta, leaving personal property in Alberta to beneficiaries resident in British Columbia.
British Columbia assessed succession duty under s. 6A of its Succession Duty Act.
The executors challenged the constitutional validity of the section.
The Supreme Court of Canada held that s. 6A imposes an in personam tax on a resident beneficiary, which constitutes direct taxation within the province under s. 92(2) of the B.N.A. Act, and is therefore intra vires the provincial legislature.
