The King v. Henry K. Wampole & Co. Ltd., [1931] SCR 494 -- summary under Subsection 141.01(2)

Summary Under
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2)
“use” includes providing free samples

S. 87(d) of the Special War Revenue Act, imposed tax on goods which were “for use by the manufacturer or producer and not for sale,” was found...

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Double Taxation/Deduction (Presumption Against) no intention to impose sales tax twice on manufacturer 94