Collection search - CANADIAN PACIFIC RAILWAY (CPR) CO. VS. PROVINCIAL TREASURER OF MANITOBA APPEAL BY THE CPR TO THE COURT OF QUEEN'S BENCH IN MAN. FROM THEIR ASSESSMENTS FOR 1947 & 1948 UNDER THE TAX ACT ENACTED PURSUANT TO THE DOMINION-PROVINCIAL TAX AGREEMENT & ADMINISTERED BY THE DEPUTY MINISTER OF NATIONAL REVENUE ON BEHALF OF THE PROVINCIAL TREASURER OF MANITOBA. SIMILAR APPEALS BY THE CPR IN N.S., N.B., SASK., ALTA. & B.C. STAYED FOR THE MAN. APPEAL TO BE HEARD & DECISION APPLIED TO ALL ASSESSMENTS. REVIEW OF THE COURT'S DECISION THAT THE ACT IS INTRA VIRES OF THE PROVINCE & THAT BOTH INCOME FROM INVESTMENT OF FUNDS FROM THE DESTRUCTIONS OF SHIPS & INCOME FROM THE PORTION OF THE CORPORATE INVESTMENT FUND ORIGINATING FROM PROFITS FROM STEAMSHIP LINES ARE INCOME "ATTRIBUTABLE TO THE OPERATION OF OCEAN & COASTAL STEAMSHIP LINES". STATUTES: MANITOBA CORPORATION INCOME TAX ACT 1947
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Record information – Brief 
CANADIAN PACIFIC RAILWAY (CPR) CO. VS. PROVINCIAL TREASURER OF MANITOBA APPEAL BY THE CPR TO THE COURT OF QUEEN'S BENCH IN MAN. FROM THEIR ASSESSMENTS FOR 1947 & 1948 UNDER THE TAX ACT ENACTED PURSUANT TO THE DOMINION-PROVINCIAL TAX AGREEMENT & ADMINISTERED BY THE DEPUTY MINISTER OF NATIONAL REVENUE ON BEHALF OF THE PROVINCIAL TREASURER OF MANITOBA. SIMILAR APPEALS BY THE CPR IN N.S., N.B., SASK., ALTA. & B.C. STAYED FOR THE MAN. APPEAL TO BE HEARD & DECISION APPLIED TO ALL ASSESSMENTS. REVIEW OF THE COURT'S DECISION THAT THE ACT IS INTRA VIRES OF THE PROVINCE & THAT BOTH INCOME FROM INVESTMENT OF FUNDS FROM THE DESTRUCTIONS OF SHIPS & INCOME FROM THE PORTION OF THE CORPORATE INVESTMENT FUND ORIGINATING FROM PROFITS FROM STEAMSHIP LINES ARE INCOME "ATTRIBUTABLE TO THE OPERATION OF OCEAN & COASTAL STEAMSHIP LINES". STATUTES: MANITOBA CORPORATION INCOME TAX ACT 1947
Hierarchical level:File (Accession level)Date:1951/06/19-1954/02/12Reference:RG13, Box number: 25, Microfilm reel number: T-17309, File number: HQTAX-3-161270, File part: POC 1File no. (creator):HQTAX-3-161270BAN no.:2000-01084-9Type of material:Textual materialFound in:Archives / Collections and FondsItem ID number:4497092Context of this record: -
Record information – Details Date(s):1951/06/19-1954/02/12Place of creation:CanadaLanguage of material:EnglishFinding aid no.:Container note(s):Source:GovernmentFormer archival reference no.: -
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