Words and Phrases - "nuts"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, 51 D.T.C. 454, [1951] C.T.C. 16

Summary Under
Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia
Excise Tax Act treatment of nuts informed by Customs Tariff treatment as distinct from fruits and vegetables

In finding that sales by the taxpayer of salted peanuts and cashew nuts were not exempted from sales tax under the Excise Tax Act as sales of...

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Words and Phrases
nuts vegetables fruit