Lawyer Ted Citrome Speaks to Lexpert about Canada Taxation Law

September 3, 2015
In the article “Reasoning in US decision that state tax scheme is unconstitutional could apply in Canada” (9/3/15), Dickinson Wright Lawyer Ted Citrome spoke to Lexpert about a recent U.S. Supreme Court decision that may have repercussions in Canada.

In Canada, s. 92(2) of the Constitution Act, 1867 grants provinces the power to impose “Direct Taxation within the Province.” Essentially, two or more provinces could enact laws that meet that constitutional requirement but also have the effect of imposing double taxation. But Mr. Citrome believes that the centralization of income tax administration in Canada is one reason that the double taxation scenario may not arise with any degree of frequency.

“The US Supreme Court proceeds on the basis that states can’t impose taxes that discriminate in their impact on interstate commerce or amount to double or multi-taxation, but our Supreme Court has allowed double taxation unless it encroaches on the federal taxation power,” says Citrome.

To read the full article, please click here.
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