How Select From Your Canadian Tax Tool: Revision history

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14 August 2026

13 August 2026

  • curprev 21:5021:50, 13 August 2026 KurtisArredondo talk contribs 3,302 bytes +3,302 Created page with "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 Organization. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are typically called "indirect taxes," basically tax an event, rather than person or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation on the p..."
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