Provincial and Local Taxation in Canada, Volume 52, Issue 1Columbia University, Longmans, Green & Company, agents, 1912 - 171 pages |
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Common terms and phrases
according additional Alberta Alberta and Saskatchewan amended amount passing annual ascertained assessed value Assessment Act assessors authority banks British Columbia Brunswick business assessment Canadian Provinces cities and towns collateral relatives companies are taxed council debt direct heirs direct taxation districts domiciled Dominion subsidy Edward VII erty exceeding exceeds exemption of improvements fifty per cent five per cent grant gross earnings gross premiums imposed income tax increased insurance companies jurisdiction land values Legislature levied licenses Lower Canada Manitoba ment mile Montreal Northwest Territories Nova Scotia one-half per cent Ontario Order-in-Council paid up capital pay a tax payable payment personal property tax personalty poll tax population Prince Edward Island proportion Prov Provincial Government provisions Quebec Act ratio real estate real property required to pay residents Single Tax Review Stats statute labor Succession duties taxation in Canada tion township Upper Canada value of improvements Vancouver Victoria villages
Popular passages
Page 26 - An Act to provide by one general Law for the erection of Municipal Corporations and the establishment of Regulations of Police in and for the several Counties, Cities, Towns, Townships and Villages in Upper Canada, and may fall due within the ten years next after the passing of this Act.
Page 160 - All Crown lands, mines and minerals and royalties incident thereto, and the interest of the Crown in the waters within the province under The North-West Irrigation Act, 1898, shall continue to be vested in the Crown and administered by the Government of Canada for the purposes of Canada...
Page 64 - income" means the annual net profit or gain or gratuity, whether ascertained and capable of computation as being wages, salary, or other fixed amount, or unascertained as being fees or emoluments, or as being profits from a trade or commercial or financial or other business or calling, directly or indirectly received by a person from any office or employment, or from any profession or calling, or from any trade, manufacture or business, as the case may be...
Page 151 - Province,' any attempt to levy a tax on property locally situate outside the Province is beyond their competence.
Page 56 - A tax is a compulsory contribution from the person to the government to defray the expenses incurred in the common interest of all...
Page 158 - One thousand eight hundred and sixty-one, and in the Case of Nova Scotia and New Brunswick, by each subsequent Decennial Census until the Population of each of those two Provinces amounts to Four hundred thousand Souls, at which Rate such Grant shall thereafter remain.
Page 91 - Land shall be assessed at its actual cash value as it would be appraised in payment of a just debt from a solvent debtor...
Page 21 - They think it must be taken to enable the provincial legislature, whenever it shall see fit, to impose direct taxation for a local purpose upon a particular locality within the province.
Page 99 - J property, representing at least one-half in value thereof, petition the council against the same within one month after the last publication of a notice of the intention of the council to undertake the said work...
Page 21 - A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another: such as the excise or customs.