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How To Choose Your Canadian Tax Tool: Revision history

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12 June 2026

  • curprev 22:2122:21, 12 June 2026 ReggieLehner talk contribs 3,268 bytes +3,268 Created page with "<br>The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All other taxes are known as "indirect taxes," as these tax an event, rather than somebody or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was a straightforward limitation on the power of the legislature based..."
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