Fitter International Inc. v British Columbia, 2021 ABCA 54
The respondent (“Fitter”), which was an Alberta corporation that had been assessed penalties under the Provincial Sales Tax Act (B.C.) (the...
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|Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(2)||vires of B.C.'s extraprovincial sales tax collection obligations could only be challenged in B.C. courts||137|