Kasvand v. R., [1996] 1 CTC 204, 95 DTC 5618

Citations
[1996] 1 CTC 204, 95 DTC 5618

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Text of decision

Hugessen J.A.:— The only point taken by the applicant which was not taken in her previous unsuccessful tax litigation [1] is that the Income Tax Act is ultra vires the Parliament of Canada as being direct taxation. It suffices to read paragraph 91(3) of the Constitution Acr

to see that the point is wholly without substance.

The application for judicial review will be dismissed.

Application dismissed.

See Kasvand v. R., 94 D.T.C. 6271. Leave to appeal to the Supreme Court of Canada refused.

1867 (U.K.), 30 & 31 Victoria, c. 3

91. 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, 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,

3. the raising of money by any mode or system of taxation.

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Kasvand v. R., [1996] 1 CTC 204, 95 DTC 5618

Citations[1996] 1 CTC 204, 95 DTC 5618

Case tabs

Citations
[1996] 1 CTC 204, 95 DTC 5618