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Montreal v Montreal Locomotive Works Ltd
''Montreal v Montreal Locomotive Works Ltd'' () (UKPC 44 ) is a Privy Council case relating to tax and commercial business, but of interest to Canadian and UK labour law on the definition for employees.
==Facts==
The City of Montreal claimed taxes from Montreal Locomotive Works Ltd, which built a plant to manufacture tanks and gun carriages for the Minister of Munitions and Supply of Canada, "for and on behalf of the Government and as its agent". If the company was occupying the premises where it built the plant merely as an agent, then it would not be liable for tax, but if it was carrying on business on its own behalf it could, under the British North America Act section 125.
The Supreme Court of Canada held that the company was merely an agent.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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