Recherche dans la collection - SPECIAL WAR REVENUE ACT - EXCISE TAX ACT. STEEL CO. OF CANADA LTD. APPEAL TO THE SUPREME COURT OF CANADA...

[rest of title] BY THE CO. FROM CLAIM BY THE CROWN FOR SALES TAX ON THE SALE PRICE OF CERTAIN GOODS MANUFACTURED BY THE CO. IN MONTREAL & DELIVERED BY IT TO CANADA STEAMSHIP LINES LTD. FOR SHIPPING TO VARIOUS COMPANIES BEYOND THE HEAD OF THE LAKES. THE GOODS WERE DESTROYED BY FIRE WHILE IN POSSESSION OF THE STEAMSHIP CO. (SEE FILE 148161) & THE STEEL CO. CLAIMS NO TAX IS NOW PAYABLE UNDER S86(1) OF THE ACT. EFFECT ON QUEBEC LAW OF SALES MADE FREE ON BOARD (FOB) POINTS BEYOND THE POINT OF SHIPPING (MONTREAL) - DETERMINATION OF WHEN THE DELIVERY TO THE BUYER & RESULTING LIABILITY TO PAY SALES TAX TOOK PLACE. STATUTES: SPECIAL WAR REVENUE ACT RSC 1927, C179, S86(1) & S106 AS AMENDED BY 22-23 GEORGE V, C54 (1932); EXCISE TAX ACT 1947, 11 GEORGE VI, C60, S1; ONTARIO SALE OF GOODS ACT RSO 1937, C180, S31; MANITOBA SALES OF GOODS ACT RSM 1940, C185, S18, S20; QUEBEC CIVIL CODE A1025, A1026, A1027, A1472, A1473, A1474, A1493