https://www.taxtmi.com/caselaws?id=277387 Taxable income under the Manitoba Income Taxation Act had to reflect only the net profit arising from business in Manitoba, so sales profit from goods manufactured outside the Province could not be treated as wholly Manitoba profit without an allowance for the external manufacturing element. The appellate judge was also entitled, on the statutory appeal, to determine both the legal entitlement to that allowance and the resulting net assessable profit figure, because the appeal required decision of the amount of the assessment on the evidence. The broader assessment challenge therefore failed, and the restored assessments stood. en-us Wed, 12 Oct 1949 00:00:00 +0530 Mon, 03 Dec 2018 12:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277387 Taxable income under the Manitoba Income Taxation Act had to reflect only the net profit arising from business in Manitoba, so sales profit from goods manufactured outside the Province could not be treated as wholly Manitoba profit without an allowance for the external manufacturing element. The appellate judge was also entitled, on the statutory appeal, to determine both the legal entitlement to that allowance and the resulting net assessable profit figure, because the appeal required decision of the amount of the assessment on the evidence. The broader assessment challenge therefore failed, and the restored assessments stood. Case-Laws Indian Laws Wed, 12 Oct 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277387