What are the two requisites for the valid imposition of a municipal tax?
Manitoba, Canada
The following excerpt is from City of Brandon v. Artistic Tattoo, 2003 MBQB 133 (CanLII):
Montreal Light, Heat & Power Consolidated v. Westmount 1926 CanLII 77 (SCC), [1926] S.C.R. 515 has been accepted, since its pronouncement, as establishing the two requisites for the valid imposition of a municipal tax; 1. The statutory power to impose the tax, and 2. The due exercise of such power by the municipality or appropriate authority.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
Is a valid and enforceable lease agreement valid? (Manitoba, Canada)
What is the legal burden of proving the validity of a testamentary document? (Manitoba, Canada)
Can a municipality without a by-law prevent a town from making improvements to its roads? (Manitoba, Canada)
What is the test for challenging the terms of a discretionary judicial order made pursuant to otherwise valid legislation? (Manitoba, Canada)
Does a father and son have a valid business relationship? (Manitoba, Canada)
What is the common law duty of a municipal corporation to keep its highways free of nuisance? (Manitoba, Canada)
Can a municipal authority be liable for failing to properly inspect a building plan? (Manitoba, Canada)
What is the legal burden of proving the validity of a Power of Attorney and Codicil? (Manitoba, Canada)
What is the test for establishing that a parent’s gratuitous transfer of assets to their adult child is a valid gift? (Manitoba, Canada)
What is the standard of review for the purpose of determining whether a claim is valid or invalid? (Manitoba, Canada)
