Private limited company including limited companies and US LLCs, are treated as bodies corporate subject to United Kingdom corporation tax if the profits of the entity belong to the entity and not to its members. A limited liability company (LLC) is a relatively new business structure authorized by state statutes. The LLC is chiefly inspired by the GmbH ("Company with limited liability"), a type of business organization in Germany, and by the , a type of business organization available in many Latin American countries. In the United States, the first limited liability company act appeared in Wyoming in 1977 as special interest legislation
Imperial Tobacco Company of Canada Ltd. of Canada in the landmark case "British Columbia v. Imperial Tobacco Canada Ltd.", [2005] 2 S.C.R. 473, 2005 SCC 49. The Supreme Court riled that the provincial "Tobacco Damages and Health Care Costs Recovery Act", which allowed the government to sue tobacco companies, was constitutionally valid. Imperial Tobacco Company of Canada Ltd. The Imperial Tobacco Company of Canada is a Canadian cigarette manufacturing company that is an indirect subsidiary of British American Tobacco. Once known for marketing Sweet Caporals in Canada, Imperial Tobacco is now known for its du Maurier and Peter Jackson brands of cigarettes. Imperial Tobacco Company of