Are there any moneys which the city sought to recover as income taxes for 1924?
Ontario, Canada
The following excerpt is from Sifton v. Toronto (City), 1929 CanLII 15 (ON CA):
It seems to me clear that under these provisions that by-law, 9942, carries out the provisions of the statute and that the moneys in question are those which the city sought to recover as income taxes for 1924, because in that year the by-law for assessing and levying rates was passed on the 28th February, 1924, and, pursuant to the Municipal Act, such assessment and taxation were based pro tanto on the amount of the plaintiff’s income for 1923. The plaintiff, having, before the by-law was passed, removed out of the municipality, was no longer subject to the jurisdiction of the council, nor was his income for the year 1924 unless he earned or received it within the city of Toronto: City of Ottawa v. Keefer, 54 O.L.R. 86.
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