Finances of the British royal family are not subject to legislation concerning income tax, capital gains tax or inheritance tax. Furthermore, the Sovereign has no legal liability to pay such taxes. The Duchy of Cornwall has a Crown exemption and the Prince of Wales is not legally liable to pay income tax on Duchy revenues. A "Memorandum of Understanding on Royal Taxation" was published on 5 February 1993 and amended in 1996, 2009 and 2013. It is intended that the arrangements in the memorandum will be followed by the next monarch. The memorandum describes the arrangements by which The Queen and The Prince of Wales make
Queen Elizabeth Park, British Columbia Queen Elizabeth (the mother of Queen Elizabeth II) on their much lauded visit to Vancouver in 1939, as King and Queen of Canada. From that time, Park staff incrementally transformed the overgrown hillsides into Canada's first civic arboretum, with a generous donation from the Canadian Pulp and Paper Association. The popular quarry gardens were designed by Park Board Deputy Superintendent Bill Livingstone and were unveiled in the early 1960s. Prentice Bloedel's gift of $1.25 million funded the open reservoirs and built the country's first geodesic conservatory, which is surrounded by covered walkways, lighted fountains and a sculpture, Henry Moore's "Knife