Words and Phrases - "income tax"

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Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514

Mining taxes paid by the taxpayer to the provinces of Ontario, Quebec and Newfoundland and Labrador were income taxes the deduction of which was...

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Words and Phrases
income tax

Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner of Internal Revenue, 26 TC 582 (1956)

The Republic of Colombia levied, pursuant to the same tax statute under which an income tax and an excess profits tax was levied, a capital tax...

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Words and Phrases
income tax