What is the test for assessing the effect of a corporation’s tax on the amount of goods that is taxed on a specific product?
Ontario, Canada
The following excerpt is from Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC):
In Canadian Pacific Railway Company v. Saskatchewan (Attorney General), 1952 CanLII 39 (SCC), [1952] 2 S.C.R. 231, at 251-2, the court put it thus: “… the question is, what taxes, through intention and expectation, are to be included in those items? If the tax is related or relatable, directly or indirectly, to a unit of the commodity or its price, imposed when the commodity is in course of being manufactured or marketed, then the tax tends to cling as a burden to the unit or the transaction presented to the market.”
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