Is a percentage of the gross sales of general provincial distributors a tax on gross sales?
Saskatchewan, Canada
The following excerpt is from Massey-Ferguson Industries Ltd. et al. v. Saskatchewan, Province Of, 1980 CanLII 2128 (SK CA):
It appears the learned trial judge came to the conclusion that the levy, measured by a percentage of the gross sales of the general provincial distributors, was a tax on gross sales and, therefore, under the judgment of King v. Caledonian Collieries Ltd., 1928 CanLII 360 (UK JCPC), [1928] A.C. 358, was an indirect tax.
"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
How have the courts construated an agreement for sale in the context of a motion for sale? (Saskatchewan, Canada)
Is there a power of sale or trust for sale? (Saskatchewan, Canada)
Is there a general rule of general application for the use of an electronic pen while writing in a letter form? (Saskatchewan, Canada)
In what circumstances can a director of public Prosecutions be prosecuted for gross misconduct? (Saskatchewan, Canada)
What is the current state of the law on general lack of instruction in the workplace? (Saskatchewan, Canada)
Is a bill of sale valid if it is not registered with the clerk? (Saskatchewan, Canada)
What action does a mortgagee in purchasing the mortgaged property at a tax sale place him in the position of holding the title, which he subsequently procures, subject to the right of the mortgagor to redeem? (Saskatchewan, Canada)
What is the test for gross negligence in a medical malpractice case? (Saskatchewan, Canada)
What is the case law in the Annual Practice of the Attorney General’s Annual Practice and the Court of Appeal of the Master of the Rolls? (Saskatchewan, Canada)
What is the test for finding just cause for an employee to be dismissed for gross misconduct? (Saskatchewan, Canada)
