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Exchange of Notes (March 28 and June 23, 1958) between Canada and Switzerland abrogating the Agreement of August 27, 1872 between Great Britain and Switzerland concerning Succession Duties [1958] CATSer 14 (8 September 1958)

E102349 - CTS 1958 No. 30

(Translation)

EXCHANGE OF NOTES BETWEEN CANADA AND SWITZERLAND ABROGATING THE AGREEMENT OF AUGUST 27, 1872 BETWEEN GREAT BRITAIN AND SWITZERLAND CONCERNING SUCCESSION DUTIES

I

The Embassy of Switzerland in Canada to the Department of External Affairs

EMBASSY OF SWITZERLAND

Ottawa, March 28, 1958

No. 26

The Embassy of Switzerland presents its compliments to the Department of External Affairs and has the honour to inform the Department that the competent authorities of the Canton of Vaud are prepared to terminate the Declaration signed at Berne on August 27, 1872 between the Federal Council of the Swiss Confederation, acting on behalf of the Canton of Vaud, and Her Britannic Majesty's Government with respect to exemption from succession or transfer duties of the estates of citizens of either Contracting Party who die on the territory of the other Contracting Party, in so far as this Declaration applies to relations between the Canton of Vaud and Canada.

Consequently, in accordance with instructions received from the Swiss Federal Council and on behalf of the Canton of Vaud, the Embassy of Switzerland would suggest that, upon entry into force of this Arrangement, the above-mentioned Declaration of August 27, 1872 be terminated in respect, on the one hand, of citizens of the Canton of Vaud who die in Canada and, on the other hand, of citizens of Canada who die on the territory of the Canton of Vaud.

If the above suggestions are accepted by the Canadian Government, the Embassy would further suggest that this Note and the reply to that effect of the Department of External Affairs should be considered as constituting an Arrangement under which the Federal Council of the Swiss Confederation, acting on behalf of the Canton Of Vaud, and the Canadian Government terminate the Declaration of August 27, 1872 in so far as it applies to relations between the Canton Of Vaud and Canada. This Arrangement shall enter into force on the date of its approval by the Parliament of the Canton of Vaud, OTTAWA, March 28, 1958.

Victor Nef,

Ambassador of Switzerland

II

The Department of External Affairs to the Embassy of Switzerland in Canada

DEPARTMENT OF EXTERNAL AFFAIRS
CANADA

Ottawa, June 23, 1958

No. 32

The Department of External Affairs presents its compliments to the Embassy of Switzerland and has the honour to refer to Note No. 26 of the Embassy, dated March 28, 1958, concerning termination of the Declaration signed at Berne on August 27, 1872 between the Federal Council of the Swiss Confederation acting on behalf of the Canton of Vaud and Her Britannic Majesty's Government with respect to exemption from succession or transfer duties of the estates of citizens of either Contracting Party who die on the territory of the other Contracting Party, in so far as this Declaration applies to relations between the Canton of Vaud and Canada.

The Department has the honour to confirm that the suggestions put forward in the Embassy's Note are acceptable to the Canadian Government and that Note No. 26 of the Embassy, dated March 28, 1958, together with this Note shall constitute an Arrangement between Canada and Switzerland on the matter. This Arrangement shall enter into force on the date of its approval by the Parliament of the Canton of Vaud.

S. E. S.

DECREE

of May 19, 1958

ratifying the Arrangement concluded on December 24, 1957 between the Federal Council, acting for the Canton of Vaud, and the Government of the United Kingdom of Great Britain, terminating the Declaration of August 27, 1872 concerning exemption from succession duties of the estates of subjects or citizens of either State who die in the other State.

The Grand Council of the Canton of Vaud,

in view of the Convention concluded on June 12, 1956 between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland to reduce double taxation in the matter of taxes on estates;

in view of Article 52 of the Constitution of the Canton of Vaud;

in view of the Draft Decree submitted by the Council of State,

decrees as follows:

ARTICLE 1

The following Arrangement is hereby ratified as set out in the text appended to this Decree and constituting an integral part thereof: Arrangement concluded on December 24, 1957 in the form of an exchange of diplomatic notes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Swiss Federal Council, acting in the name and on behalf of the State of Vaud, with respect to the Declaration signed at Berne on August 27, 1872 between the above-mentioned Governments and concerning exemption from succession or transfer duties of the estates of subjects or citizens of either Contracting Party who die on the territory of the other Contracting Party.

ARTICLE 2

The Council of State is hereby given full powers to ratify, on behalf of the State of Vaud, any arrangements similar to the Arrangement mentioned under Article 1 that may be concluded on the same subject with other States of the British Commonwealth.

Ratification shall in every case take the form of an Order by the Council of State and shall be the subject of a special report submitted to the Grand Council within six months from the date thereof.

ARTICLE 3

The Council of State is hereby entrusted with the publication and carrying out of this Decree.

Given under the grand seal of the State at Lausanne, on May 19, 1958

J.-P. Pradervand

PRESIDENT OF THE GRAND COUNCIL

Henry

SECRETARY

The Council of State orders the printing and publication of this Decree, which is to be carried out in full as from May 27, 1958.

Lausanne, May 20, 1958.

Oulevay

PRESIDENT

Henry

CHANCELLOR

ORDER

of September 8, 1958

Ratifying the Arrangement concluded with Canada with respect to the Declaration of August 27, 1872 between the Government of the United Kingdom of Great Britain and the Federal Council concerning exemption from succession duties.

The Council of State of the Canton of Vaud.

In view of the Decree of May 19, 1958 ratifying the Arrangement concluded on December 24, 1957 to terminate the Declaration of August 27, 1872 between the Government of the United Kingdom of Great Britain and the Federal Council concerning exemption from succession duties,

orders as follows:

ARTICLE 1

The following Arrangement is hereby ratified as set out in the text appended to this Order and constituting an integral part thereof: Arrangement concluded on March 28 and June 23, 1958 between the Canadian Government and the Federal Council, acting in the name and on behalf of the State of Vaud, with respect to the Declaration of August 27, 1872 between the Government of the United Kingdom of Great Britain and the Federal Council concerning exemption from succession duties.

ARTICLE 2

The Department of Finance is hereby entrusted with the carrying out of this Order, which enters into force immediately.

Given, under the seal of the Council of State, at Lausanne, on September 8, 1958.

Oulevay

PRESIDENT

Henry

CHANCELLOR