Revue légale, Volume 13

Couverture
Wilson & Lafleur, 1885
 

Table des matières


Autres éditions - Tout afficher

Expressions et termes fréquents

Fréquemment cités

Page 153 - Direct taxation within the province in order to the raising of a revenue for provincial purposes; 3.
Page 201 - Provinces ; and for greater Certainty, but not so as to restrict the Generality of the foregoing Terms of this Section, it is hereby declared that (notwithstanding anything in this Act) the exclusive Legislative Authority of the Parliament of Canada extends to all Matters coming within the Classes of Subjects next hereinafter enumerated, that is to say : — 1 . The Public Debt and Property.
Page 246 - The states have no power by taxation, or otherwise, to retard, impede, burden, or in any manner control, the operation of the constitutional laws enacted by Congress, to carry into effect the powers vested in the national government.
Page 233 - Parliament it is expedient, not only that the Constitution of the Legislative Authority in the Dominion be provided for, but also that the nature of the Executive Government therein be declared...
Page 178 - It is, therefore, manifest that exemption of Federal agencies from State taxation is dependent, not upon the nature of the agents, or upon the mode of their constitution, or upon the fact that they are agents, but upon the effect of the tax; that is, upon the question whether the tax does in truth deprive them of power to serve the government as they were intended to serve it, or does hinder the efficient exercise of their power.
Page 476 - En toutes matières autres que celles de commerce, l'étranger qui sera demandeur, sera tenu de donner caution pour le payement des frais et dommages-intérêts résultant du procès, à moins qu'il ne possède en France des immeubles d'une valeur suffisante pour assurer ce payement.
Page 220 - A direct tax is one which is demanded from the very person who, it 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 the other; such as the excise or customs.
Page 149 - It shall be lawful for the Queen, by and with the Advice and Consent of the Senate and House of Commons, to make Laws for the Peace, Order, and good Government of Canada, in relation to all Matters not coming within the Classes of Subjects by this Act assigned exclusively to the Legislatures of the Provinces, and for greater Certainty...
Page 149 - The imposition of punishment by fine, penalty, or imprisonment for enforcing any law of the province made in relation to any matter coming within any of the classes of subjects enumerated in this section: 16.
Page 167 - In imposing taxes for state purposes, they are not doing what congress is empowered to do. Congress is not empowered to tax for those purposes which are within the exclusive province of the states. When, then, each government exercises the power of taxation, neither is exercising the power of the other.

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