 I understand the principle of all fiscal legislation, it is this: if the person sought to be taxed comes within the letter of the law he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown,...  The Canadian Law Times - Page 11561914Full view - About this book
 | Taxation - 1974 - 1060 pages
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 | Taxation - 1915 - 714 pages
...the purpose (see the observation of Baron Parke in re Micklethwait)(l) and, therefore, if the Crown cannot bring the subject within the letter of the...free, however apparently within the spirit of the law he may be. That is what Lord Cairns saya in Partiiigtvn v. The Attorney General.(*) Upon the whole... | |
 | Law - 1900 - 848 pages
...mind to be; on the other hand, if the Crown seeking to recover a tax cannot bring the subject within the law, the subject is free, however apparently within...of the law the case might otherwise appear to be." It is not open, therefore, for me to apply any equitable construction to this statute if the language... | |
 | Taxation - 1977 - 614 pages
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 | Accounting - 1945 - 770 pages
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