§ Mr. Alfred Morrisasked the Chancellor of the Exchequer if he will agree to meet a deputation from Equity to dis- 552W repeal of the Canadian estate tax, with effect from 31 December 1971, it was the view of the authorities in both countries that the agreement has had no effect for the estates of individuals dying after that date. The Board of Inland Revenue has now, however, been advised that the agreement did affect the tax payable on the estates of persons dying after 31 December 1971 and before 1 October 1978. The position has been explained to the Canadian Government and, subject to the normal statutory rules governing the reopening of settled cases, the estates of individuals dying between these dates will be dealt with in accordance with the provisions of the agreement. The main practical effect will be that the capital transfer tax charge on the estates of individuals domiciled at the time of their death under general law in Canada but deemed to be domiciled in the United Kingdom under the provisions of section 45 of the Finance Act 1975 will on death be restricted to property situated in the United Kingdom.