This extensive revision of the landmark Leading Constitutional Decisions brings together recent Charter cases with the classical cases on the Canadian Constitution. An introductory essay traces the evolution and distinctive features of judicial review in Canada and includes references to the Constitution Act, 1982, and the important changes resulting from it.V DIRECT OR INDIRECT TAXATION The appellant claims that the mineral income tax and the royalty surcharge are indirect ... The estabIished guide for determining the validity of this submission is the classical formulation of John Stuart Mill (Principles of ... A direct tax is one which is demanded from the very person who it is intended or desired should pay it. ... The dividing line between a direct and an indirect tax is referable to and ascertainable by the ageneral tendencies of the taxanbsp;...
|Title||:||Federalism and the Charter|
|Publisher||:||McGill-Queen's Press - MQUP - 1989-07-15|