Attorney-General For British Columbia v Kingcome Navigation Co Ltd

Hearings

Canada (British Columbia)

12 Oct 1933 [1934] AC 45, PC

Subject Matter

CONSTITUTION — Canada (british columbia) — Legislative Power of Province — Taxation — Tax on Consumers of Commodity — Direct or indirect Taxation — Regulation of Trade and Commerce — Customs and Excise — Fuel Oil Tax Act (Brit.-Col., 1930, c. 71; 1932, c. 51) — British North America Act, 1867 (30 & 31 Vict. c. 3), s. 91, head 2; s. 92, head 2; s. 122.

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