 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
 | Québec (Province). Court of King's Bench - Law reports, digests, etc - 1926 - 642 pages
...subject within the let- Lens, ter of the law, the subject is free, however much with- Mr. Justice in the spirit of the law the case might otherwise appear to be. There can be no equitable construction admissible in a taxing statute. Again,— As the burden of taxation... | |
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