You are here
SCC decision: May 10, 2007
Thu, 2007-05-10 08:59 — Andrew Pilliar
Taxonomy upgrade extras:
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)
(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
