The Law Reports (Appeal Cases)
[1937] AC 260
[PRIVY COUNCIL.]
FORBES APPELLANT; AND ATTORNEY-GENERAL FOR MANITOBA RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF CANADA.
1936 Dec. 17.
LORD ATKIN, LORD THANKERTON, LORD RUSSELL OF KILLOWEN, LORD MACMILLAN, and LORD MAUGHAM.
Canada
— Manitoba
— Special income tax
— Imposed by Provincial Act
— Two per cent. on wages
— Liability of Dominion civil servant living and working in the Province
— Direct taxation
— Employer and employee
— No conflict between Dominion and Provincial taxation legislation
— Provincial Act valid
—
British North America Act. 1867 (30 Vict. c. 3), s. 91 (3), (8); s. 92 (2)
—
The Special Income Tax Act, 1933 (23 Geo. 5, c. 44 (Manitoba)), s. 2, sub-s. 1; s. 3, sub-s. 1; s. 4, sub-ss. 1, 2, 3; s. 5, sub-ss. 1, 2; s. 6, sub-ss. 1, 2; s. 7.