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(Frost Outlines Reform Of Succession Duty Act Followinga recent judgment. con- ;ditions became even more confused ,and litigation multiplied on the special bequest phase of the act. Litigation centred around the situ- ation caused when a tax-free be- Aues.t was provided in a will, caus- ing. dispute as to what then became the true taxable total of the estate; cite residue or the total including bequest? The amendments will provide that no bequest can affect nhe impost to alter it from what it would have been without the be- quest. Life insurance is to be exempted Where the insured dies domiciled outside Ontario, the amendment be- Jrur designed to remove a discrimi. nation against life insurance com- 'panies whore head office is in On- stttrios end to bring the Ontario Jaw . Another important provis.ion is for removal of double and triple taxation "evils," as Mr. Frost de- scribed them. The purpose is to eliminate payment of taxation twice or three times on the same property because of payment in some jurisdiction outside Ontario. Agreements. with Quebec and Nova Scotia are already in force and the amendment would permit further agreements by which Ontario would make allowance for duty paid in the jurisdictions with which agree- ment is made. Great Britain, Mr. Frost said, would probably be the most important jurisdiction to be affected by the change. Sweeping changes to the Ontario Succession Duty Act, to clarify sec- tions 'causing confusion in the courts and to correct inequities which'have developed in recent years. were predicted in the Budget address of Provincial 'Treasurer Leslie Frost yesterday in the Legislature. Appeal to the courts to determine' the true value of securities, in place of the present non-reviewable authority held by the Provincial Treasurer to determine such values. and clarification ot the duty im. posts in cases where testators pro- vide in their wills for payment of duty out of the estate and leave special so-called tax-free bequests. are two of the most important changes. Confusion Grows into line with laws of other Prov- inces. Another change would reduce to five years the period for succession duty taxes on gifts. At present the period is 20 years prior to certain members of the family and 30 years m other cases. This was held to be illogical and out of line with laws of other Provinces. h, wok al