Forbes v Attorney-General For Manitoba

Subject Matter

REVENUE — 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.