The Constitution of Canada

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Monograph

Identifikator:: 1895543282

URN:: urn:nbn:de:zbw-retromon-242408

Document type:: Monograph

Author:: Munro, Joseph Edwin Crawford http://d-nb.info/gnd/1113111038

Title:: The Constitution of Canada

Place of publication:: Cambridge

Publisher:: Univ. Press

Year of publication:: 1889

Scope:: XXXVI, 356 Seiten

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XIX. Division of legislative power

Collection:: Economics Books

DIRECT TAXATION. 237 direct tax within the meaning of sect. 92, subsect. 2, nor a license within the meaning of subsect. 9. This view was taken by the Canadian Court, and was upheld by the Privy Council. Stress was laid on the fact that the Act did not require any payment to be made for the license, nor did it impose any penalty for not taking out the license—the penalty being incurred only if a policy was issued without the stamp. The Act was therefore a Stamp Act, and not a Licensing Act. Being a Stamp Act it was a method of indirect and not of direct taxation. On the other hand a duty or stamp on exhibits filed in a Court in an action is an indirect tax, as the litigant, who in the first instance pays it, is not necessarily the person on whom the burden may ultimately fall. In a more recent case® the Judicial Committee held Taxes on that a Quebec Act imposing a tax on banks and insurance companies, varying in the case of banks in proportion to paid- up capital, and based in the case of insurance companies on a sum specified in the Act, was valid, on the ground that looking at the Act in question it was evident that it was the intention of the Legislature that the corporations from whom the tax was demanded should pay and finally bear it. Mill's definition was taken as a fair test of a direct tax, viz. “a direct tax is one which is demanded from the very persons who if is intended or desired should pay it. Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another.” It was also held in the same case that a province may levy a tax on a business in the province though some of the persons on whom the tax would fall were domiciled elsewhere, as sect. 92 (2) did not require the persons faxed to he domiciled in the province. A. G. of Quebec v. Reed, 10 App. Cas. 141. : Bank of Toronto v. Lambe, Li. R. 12 App. Cas. 575.

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