United States of America v. Harden, 63 DTC 1276, [1963] CTC 450, [1963] SCR 366 -- summary under Territorial Limits

By services, 28 November, 2015

The Court found that the principle that foreign states cannot directly or indirectly enforce their tax claims in Canada applied to prevent a foreign state (here, the U.S.A.) from taking a judgment of its own courts and bringing suit in Canada on that judgment.

Topics and taglines
Topic
Statutory Interpretation - Territorial Limits
Tagline
revenue rule
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340514
Extra import data
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