First Vancouver Finance v. M.R.N., 2002 DTC 6998, 2002 SCC 49, [2002] 2 SCR 720 -- summary under Third Party Rights

By services, 28 November, 2015

Iacobucci J. quoted with approval (at p. 7006) the "long-established principle of law that, in the absence of clear language to the contrary, a tax on one person cannot be collected out of property belonging to another."

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