Question 507. - A person dies, having a deposit with a bank in the Province of Quebec exceeding three thousand dollars. Can the executor or administrator transfer the amount before succession duties are paid?

If succession duties were not paid, would the bank be liable for such duties?

Answer. - We are advised in this matter as follows: (1) An executor cannot give a valid title before succession duties are paid.

(2) The bank would not be liable for such duties, but until succession duties arc paid any transfer of the deposit would be invalid.