What is the test for a tax in personam?
Nova Scotia, Canada
The following excerpt is from Clearwater Well Drilling Ltd. v. Nova Scotia (Provincial Tax Commission), 1981 CanLII 2753 (NS SC):
This type of tax has been called a tax in personam and not a tax in rem — a tax on the consumption and use and not on the property purchased. This is the characterization given to this type of tax in a recent case: The Queen in right of Manitoba v. Air Canada et al. (1980), 1980 CanLII 16 (SCC), 111 D.L.R. (3d) 513, [1980] 2 S.C.R. 303, 32 N.R. 244 sub nom. Province of Manitoba v. Air Canada et al., LaskinC.J.C.
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