asked the Minister for Finance if the reciprocal agreement with Canada relative to estate duty covers the inter-State duties within the jurisdiction of that State, so that only one rate of duty is chargeable to Irish nationals.
Ceisteanna—Questions. Oral Answers. - Estate Duty Agreement with Canada.
11.
The agreement between the Government of Ireland and the Government of Canada for the avoidance of double taxation with respect to duties on the estates of deceased persons applies to the estate duty imposed by Ireland and the estate tax imposed by the Government of Canada. It does not apply to inheritance taxes imposed in Canada by the individual provincial Governments.
Would the Minister not agree that this arrangement makes it necessary for tax to be paid twice by Irish nationalists? They have to pay the inter-State duties and the State tax as well.
I agree that that is the position, but we cannot make agreements of this nature with the provincial Governments in Canada. If these provincial Governments square their position with the central Government, it will be possible for us to make an agreement with them.
Does the Minister not agree that he should make representations so that this state of affairs will be rectified and Irish nationals will not have to pay double duty?
It is not my intention to interfere in the internal affairs of the Canadian Government and it would not be proper for me to do so.
I agree he could not do that, but will he not make representations to his opposite number in the Canadian Parliament?
That is something that can be considered.