Is there any case law supporting the argument that the Hudson's Bay Company is an "exceptional company"?
Saskatchewan, Canada
The following excerpt is from Bratt's Lake R.M. v. Hudson's Bay Co, 1918 CanLII 202 (SK CA):
The appellant’s argument seems to me to fail in two respects. In the first place it discusses the word “exceptional” from the objective instead of from the subjective point of view. See Thetford Mines Corporation v. Amalgamated Asbestos Corporation 1916 CanLII 432 (UK JCPC), [1916] 2 A.C. 588, 86 L.J.P.C. 7, per Lord Buckmaster, L.C., at p. 592. It is not a question of what sort of a tax it is, qua tax, but what sort of a tax it is in relation to the Hudson’s Bay Company. In the second place, it confuses the accidental with the essential, and attempts to create a specific and permenant difference out of a transitory condition.
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