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PC decision

James Forbes v. Attorney-General for Manitoba, [1935-37] CTC 237

"‘(2) Every person, who contravenes any provision of this part in respect of which no penalty is otherwise provided, shall be liable to a fine not exceeding 500 dollars, and each day’s continuance of the act or default out of which the offence arises shall constitute a separate offence; but nothing contained in this section nor the enforcement of any penalty thereunder shall suspend or affect any remedy for the recovery of any tax payable under this part or of any moneys in the hands of an employer belonging to His Majesty. ...
PC decision

International Harvester Company of Canada, Ltd. v. Provincial Tax Commission and Others, [1948] CTC 307

So modified, it does not appear to contravene the provisions of the Statutes of 1932 and 1936. ...