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SCC decision: May 10, 2007

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Research articles : 
Dunne v. Quebec (Deputy Minister of Revenue), 2007 SCC 19
Click here to link to the full judgment.  
(Tax / Provincial Taxation Power / Constitution)
D lived in Ontario but received retirement benefits from his previous partnership in Quebec.  Although he did no business in Quebec, D was taxed by Revenu Québec for the income earned from the retirement allowance.  The Court found that this taxation was constitutional; Quebec could tax D on his income earned in the province.
Majority/Dissenting: 9/0