Is a business tax calculated on a percentage of the annual value of the premises in which business is carried on?
Saskatchewan, Canada
The following excerpt is from Reference re Taxation of Canadian Pacific Railway Company, 1949 CanLII 195 (SK CA):
In Pigeon v. Recorders Court and Montreal (City) (1890) 1890 CanLII 46 (SCC), 17 SCR 495, Strong, J. referred to a business tax calculated on a percentage of the annual value of the premises in which business was carried on as “a general tax in respect of the property upon which any trade or occupation is carried on.”
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