A hard-fought battle: CJA’s victory over the jewellery excise tax
July 1, 2013
At the end of the First World War, the Canadian government imposed taxes on a number of items to defray its substantial costs. Among them were so-called luxury (inelegantly defined as 'non-essential goods') taxes that were applied to products such as automobiles, radios, fishing rods (a sport of the privileged?), and all items the government broadly defined as jewellery....