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How Opt Your Canadian Tax Software Packages: Revision history

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5 August 2026

  • curprev 22:1022:10, 5 August 2026 SantosJorgensen talk contribs 3,926 bytes +3,926 Created page with "The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are known as "indirect taxes," basically tax an event, rather than particular or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What got a straightforward limitation on the power of the legislature bas..."