Supreme Court of Canada
Caron v. The King, (1922) 64 SCR 255
Date: 1922-05-17
J. E. Caron (Defendant) Appellant;
and
His Majesty the King (Plaintiff) Respondent;
1922: May 17.
Present: Sir Louis Davies C.J. and Idington, Duff, Anglin, Brodeur and Mignault JJ.
ON APPEAL FROM THE EXCHEQUER COURT OF CANADA
Constitutional law—Federal taxation—Official of provincial government— Taxation on income.
The Dominion Government has the right to impose income taxes upon the salaries of provincial officials. Abbott v. The City of Saint John (40 Can. S.C.R. 597) fol.
Judgment of the. Exchequer Court (21 Ex. C. R. 119) affirmed.
APPEAL from the judgment of the Exchequer Court of Canada, maintaining the respondent's action to recover from the appellant the sum of $210 as income tax.
The appellant is the Minister of Agriculture for the Province of Quebec, receiving as such a salary of $6000 and an indemnity of $1,500 as a member of the Legislature. In computing the amount of income tax for which the appellant is claimed to be liable for the year 1917, there is shown a liability to the Dominion Government for such income tax of the sum of $210.
Belcourt K.C. and St. Laurent K.C. for the appellant.
Newcombe K.C. and Plaxton for the respondent.
[Page 256]
The judgment of the court was delivered by:—
The Chief Justice.—We were all of the opinion, at the close of the argument of the plaintiff, that the appeal must be dismissed and that we are bound by our decision in the case of Abbott v. City of St. John.
In that case the appellant, who was an official of the Dominion Government (in the Customs services) was assessed on his income as such under the provincial law, and this court held that the provinces of the Dominion had the right under the B.N.A. Act to impose income taxes upon Dominion officials resident in the respective provinces upon the official salaries paid to them in those provinces by the Dominion.
The present case is the converse of that and raises the question whether the Dominion has the right to impose income taxes upon the salaries of provincial officials. We are unable to distinguish the present appeal from our decision and the reasons therefor in the Abbott Case (1) and would therefore dismiss this appeal.
Appeal dismissed.
Solicitors for the appellant: Geoffrion, Geoffrion & Prud'homme;
Solicitor for the respondent: C. P. Plaxton.
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