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捆绑SM社区.CA / Stikeman Chair in Tax Law / Research

Supreme Court of Canada Tax Cases

This page regroups all the Supreme Court of Canada's decisions on tax issues from 1920 onwards. They are divided by decade and, when available, linked to the full text provided by CanLII or Lexum.

2000-鈥�

1990-1999

1980-1989

1970-1979

1960-1969

  • Western Minerals Ltd. V. MNR, [1960] S.C.R. 24
  • Evans v. MNR, 60 DTC 1047; [1960] S.C.R. 391
  • MNR v. Imperial Oil Ltd, 60 DTC 1219; [1960] S.C.R. 735
  • Regal Heights Ltd. v. Canada (MNR), 60 DTC 1270
  • Settled Estates Ltd. v. MNR, 60 DTC 1128; [1960] S.C.R. 606
  • Western Leaseholds Ltd. v. MNR, 59 DTC 1316; [1960] S.C.R. 10
  • R v. Machacek, 61 DTC 1022; [1961] S.C.R. 163
  • Societe Coop. Agricole du Canton de Granby v. MNR, 61 DTC 1205; [1961] S.C.R. 671
  • Canadian General Electric Co. v. MNR, 61 DTC 1300; [1962] S.C.R. 3
  • Falconer v. MNR, 62 DTC 1247; [1962] S.C.R. 664
  • Irrigation Industries Ltd. v. MNR, 62 DTC 1131; [1962] S.C.R. 346
  • Lodestar Drilling Co. v. MNR, 62 DTC 1242; [1962] S.C.R. 570
  • MNR v. Haddon Hall Realty Inc. , 62 DTC 1001; [1962] S.C.R. 109
  • Orlando v. MNR, 62 DTC 1064; [1962] S.C.R. 261
  • Sura v. MNR, 62 DTC 1005; [1962] S.C.R. 65
  • Western Minerals Ltd. v. MNR, 62 DTC 1163; 59DTC 1323; [1962] S.C.R. 592
  • Woodward's Pension Society v. MNR, 62 DTC 1002; [1962] S.C.R. 224
  • Hill-Clark-Francis Ltd. v. MNR, 63 DTC 1211; [1963] S.C.R. 452
  • Louis Jarry v. MNR, 64 DTC 5001, [1964] S.C.R. 199
  • MNR v. Hollinger North Shore Exploration Co., 63 DTC 1031; [1963] S.C.R. 131
  • MNR v. MacInnes, 63 DTC 1203
  • MNR v. Segwick, 63 DTC 1378; [1964] S.C.R. 177
  • Osler Hammond Nanton Ltd. v. MNR, 63 DTC 1119; [1963] S.C.R. 432
  • Scott v. MNR, 63 DTC 1121; [1963] S.C.R. 223
  • Sunbeam Corp. (Canada) v. MNR, 62 DTC 1390; [1963] S.C.R. 45
  • USA v. Esperanza P. Harden, 63 DTC 1276
  • West York Coach Lines Ltd. v. MNR, 63 DTC 1121
  • Alexander Bruce Robertson v MNR, 64 DTC 5113
  • Fraser v. MNR; 64 DTC 5224; [1964] S.C.R. 657
  • Guay v. Lafleur, 64 DTC 5218; [1965] S.C.R. 12
  • MNR v. Joseph Irwin, 64 DTC 5227; [1964] S.C.R. 662
  • MNR v. Lafleur, [1964] S.C.R. 412
  • Robwaral Ltd v. MNR, 64 DTC 5266
  • Cadillac Contracting and Developments (Toronto) Ltd. v. MNR, 65 DTC 5069
  • Crown Trust Co (McArdle Estate) v. MNR, 65 DTC 5176; [1965] S.C.R. 723
  • Dobieco. Ltd. v. MNR, 65 DTC 5300, [1966] S.C.R. 95
  • Estate of Dame Adolorata Fabi v. MNR, 65 DTC 5160
  • Estate of William J Lloyd v. MNR, 65 DTC 5031
  • Falconbridge Nickel Mines Ltd. v. MNR, 65 DTC 5304; [1966] S.C.R. 110
  • Hargal Oils Ltd. v. MNR, 65 DTC 5029; [1965] S.C.R. 291
  • Michael Starko v. MNR, 65 DTC 5252
  • MNR v. Gordon Wiliam Lade, 65 DTC 5297; [1966] S.C.R. 89
  • Samuel Fabi v. MNR, 65 DTC 5160
  • Alphee Gagnon v. MNR, 66 DTC 5099; [1966] S.C.R. 352
  • Claude Belle-Isle v. MNR, 66 DTC 5100; [1966] S.C.R. 354
  • Ernest Henry Montague Foot v. MNR, 66 DTC 5072
  • Highway Sawmills Ltd. v. MNR, 66 DTC 5116; [1966] S.C.R. 384
  • Louis J. Harris v. MNR, 66 DTC 5189; [1966] S.C.R. 489
  • MNR v. Ben Lechter, 66 DTC 5300
  • Premium Iron Ores Ltd. v. MNR, 66 DTC 5280; [1966] S.C.R. 685
  • Vincent v. MNR, 66 DTC 5123; [1966] S.C.R. 374
  • Barkman Developments Ltd. et al. v. MNR, 67 DTC 5306
  • Walker, Klak and Rueb v. MNR, 67 DTC 5085
  • MNR v. Federal Farms Limited, 67 DTC 5311
  • MNR v. Egidio Pevato, 67 DTC 5058
  • Philip Reginald Morris v. MNR, 67 DTC 5196
  • Southam Business Publications Ltd. v. MNR, 67 DTC 5150
  • The Consumers Gas Co v. MNR, 67 DTC 5196
  • Vineland Quarries and Crushed Stone Ltd. v. MNR, 67 DTC 5283
  • Terminal Dock and Warehouse Co Ltd. v. MNR, 68 DTC 5316
  • DWS Corp. v. MNR, 69 DTC 5203
  • MNR v. Burland Properties Ltd, 68 DTC 5220
  • National Revenue, [1969] S.C.R. 501
  • Wilbour Craddock and Stanley Curtis Atkinson v. MNR, 69 DTC 5369

1950-1959

  • Canada v. T.E. McCool Ltd., 49 DTC 700; [1950] S.C.R. 80
  • In re Bowater's Newfoundland Pulp and Paper Mills Ltd., 50 DTC 799; 1950 SCR 608
  • Joggins Coal v. Canada, [1950] S.C.R. 470
  • R. Moodie Co. Ltd. v. MNR, 50 DTC 730
  • Smith et al. [heirs of Fisher Estate] v. MNR, 50 DTC 852; [1950] S.C.R. 602
  • Beament v. Canada, 52 DTC 1183, [1952] 2 S.C.R. 486
  • Bocuk v. Canada, [1952] 2 S.C.R. 17
  • Canada v. Wain-Town Gas & Oil Co., [1952] 2 S.C.R. 377
  • Robson v. Canada, [1952] 2 S.C.R. 223
  • Wilder v. Canada, [1952] 1 S.C.R. 123
  • Army & Navy Dept. Store Ltd. v. MNR, 53 DTC 1185; [1953] 2 S.C.R. 496
  • Campbell v. Canada, 52 DTC 1187; [1953] 1 S.C.R. 3
  • Diamond Taxicab Association Ltd. v. MNR, 53 DTC 110 8
  • Goldman v. Canada, 53 DTC 1096; [1953] 1 S.C.R. 211
  • MNR v. Independance Founders Ltd., [1953] 2 S.C.R. 389
  • MNR v. Spruce Falls Power and Paper Co., [1953] 2 S.C.R. 407
  • Noak v. Canada, [1953] 2 S.C.R. 136
  • Stanley Mutual Fire Insurance Co. v. Canada, [1953] 1 S.C.R. 442
  • Sutton Lumber & Trading Co. v. MNR, [1953] 2 S.C.R. 77
  • Canada v. Goldsmith Bros. Smelting and Refining Co., [1954] S.C.R. 55
  • Dominion Taxicab Assn. v. Canada, 54 DTC 1020; [1954] S.C.R. 82
  • Gairdner Securities Ltd. v. MNR, 54 DTC 1015
  • MNR v. Anaconda American Brass Ltd., [1954] S.C.R. 737
  • Canada v. Sheldon's Engineering Ltd., 55 DTC 1110; [1955] S.C.R. 637
  • Canada v. St. Catherine's Flying Training School Ltd., 55 DTC 1145; [1955] S.C.R. 738
  • Eli Lilly and Co. (Canada) v. Canada, 55 DTC 1139, [1955] S.C.R. 745
  • Home Oil Co. v. Canada, 55 DTC 1148; [1955] S.C.R. 733
  • Miron & Freres Ltd. v. Canada, 55 DTC 1109, [1955] S.C.R. 679
  • Okalta Oils Ltd. v. Canada, 55 DTC 1176; [1955] S.C.R. 824
  • Stock Exchange Building Corp. v. Canada, 55 DTC 1014, [1955] S.C.R. 235
  • Wilson v. Canada, 55 DTC 1065, [1955] S.C.R. 352
  • Canada v. Trans-Canada Investment Corp., 55 DTC 1191; [1956] S.C.R. 49
  • Francis v. Canada, [1956] S.C.R. 618
  • MNR v. John James Armstrong, 56 DTC 1044; 1956 S.C.R. 446
  • Sinnott News Co. v. MNR, 56 DTC 1047; [1956] S.C.R. 433
  • MNR v. Consolidated Glass Ltd., 56 DTC 1035; [1957] S.C.R. 167
  • Tip Top Tailors Ltd. v. Canada, 57 DTC 1232; [1957] S.C.R. 703
  • British Columbia Electric Railway Co. v. MNR, 58 DTC 1022; [1958] S.C.R. 133
  • MacIntosh v. MNR, 58 DTC 1021; [1958] S.C.R. 119
  • Minerals Ltd. v. MNR, 58 DTC 1154; [1958] S.C.R. 490
  • North Bay Mica Co. v. MNR, 58 DTC 1151; [1958] S.C.R. 597
  • Bannerman v. MNR, 59 DTC 1126, [1959] S.C.R. 562
  • Caine Lumber Co. v. MNR, 59 DTC 1123; [1959] S.C.R. 556
  • Curran v. MNR, 59 DTC 1247; [1959] S.C.R. 850
  • Frankel Corp. Ltd. v. MNR, 59 DTC 1161; [1959] S.C.R. 713
  • General Const. Co. v. MNR, 59 DTC 1169; [1959] S.C.R. 729
  • Interprovincial Pipeline Co. v. MNR, 59 DTC 1229, [1959] S.C.R. 763
  • Oxford Motors Ltd. v. MNR, 59 DTC 1119, [1959] S.C.R. 548

1940-1949

  • Massey Estate v. Canada, 1 DTC 499-75, [1940] S.C.R. 191
  • Trudeau Estate v. Minister of National Revenue, [1940-41] C.T.C. 39
  • Canada v. Dominion National Gas Co., 1 DTC 499-133, [1941] S.C.R. 19
  • Cosman Estate v. Minister of National Revenue, [1940-41] C.T.C. 340
  • International Harvester Co. of Canada v. Saskatchewan, [1941] S.C.R. 325
  • Canada v. Merrit, 2 DTC 561, [1942] S.C.R. 269
  • Firestone Tire and Rubber Co. of Canada v. Canada, [1942] S.C.R. 476
  • Kerr v. Alberta (Superintendant of Income Tax), [1942] S.C.R. 435
  • Montreal Light, Heat and Power Consolidated v. Minister of National Revenue, 2 DTC 535
  • Canada v. The Kellogg Co. of Canada, 2 DTC 601, [1943] S.C.R. 58
  • Rogers-Majestic Corp. v. Toronto (City), [1943] S.C.R. 440
  • Highwood-Sarcee Oils Ltd. v. Canada, 2 DTC 650, [1944] S.C.R. 92
  • Lumbers v. Canada, 2 DTC 652, [1944] S.C.R. 167
  • Canada v. British Columbia Electric Railway Co., 2 DTC 824, [1946] S.C.R. 235
  • Mahaffy v. Canada, [1946] S.C.R. 450
  • Thomson v. Canada (MNR), 2 DTC 812, [1946] S.C.R. 209
  • Wrights Canadian Ropes Ltd. v. Canada (MNR), 2 DTC 794, [1946] S.C.R. 139
  • Burns Estate v. Canada (MNR), 2 DTC 893, [1947] S.C.R. 132
  • D.R. 'Fraser and Co. v. Canada, 3 DTC 961, [1947] S.C.R. 157
  • Dominion Telegraph Securities Ltd. v. Canada, 2 DTC 875, [1947] S.C.R. 45
  • Sterling Royalties Ltd. v. Canada (MNR), 2 DTC 934, [1947] S.C.R. 79
  • Wm. Wrigley Jr. Co. v. Manitoba (Treasuer), [1947] S.C.R. 431
  • Argue v. Canada (MNR), [1948] S.C.R. 467
  • Canada v. Great Western Garment Co., 49 DTC 526, [1948] S.C.R. 585
  • Central Manufacturers' Mutual Insurance Co. v. R., [1950] C.T.C. 406
  • Atlantic Sugar Refineries Co. v. Canada, 49 DTC 602, [1949] S.C.R. 706
  • Bagg v. Canada, 49 DTC 629, [1949] S.C.R. 574
  • Bennett & White Construction Co. v. Canada, 49 DTC 514, [1949] S.C.R. 287

1930-1939

  • Canada v. Saskatchewan Co-operative Wheat Producers Ltd., 1 DTC 186; [1930] S.C.R. 402
  • British Columbia Fir and Cedar Lumber Co. v. British Columbia, [1931] S.C.R. 435
  • Canada v. Jackson, [1931] S.C.R. 485
  • Kelly v. Saint John River Power Co., [1931] S.C.R. 349
  • Spooner v. Canada, [1931] S.C.R. 399
  • Merritt Realty Co.v. British Columbia (Assessor), [1932] S.C.R.187
  • MNR v. John B. Holden, 1 DTC 234
  • M.D. Donald Ltd. v. Brown, [1933] S.C.R. 411
  • Waterous v. Canada, [1933] S.C.R. 408
  • British Columbia v. British Columbia (Minister of Finance), [1935] S.C.R. 70
  • Thos. Jackson & Sons, Ltd. v. Manitoba, [1936] S.C.R. 616
  • Toronto (City) v. Famous Players' Canadian Corporation Ltd., [1936] S.C.R. 141
  • Wothington v. Manitoba (Attorney-General), [1936] S.C.R. 40
  • MacKenzie Estate v. Canada, 1 DTC 312, [1937] S.C.R. 192
  • Canada v. Molson Estate, 1 DTC 350, [1938] S.C.R. 213
  • Birtwistle Trust v. Canada, 1 DTC 499-6, [1939] S.C.R. 125
  • Pioneer Laundry & Dry Cleaning v. Canada, [1939] S.C.R. 1
  • Reidle Brewery Ltd. v. Canada, 1 DTC 499-29, [1939] S.C.R. 253
  • Shaw v. Canada, 1 DTC 499-58, [1939] S.C.R. 338
  • Snyder v. Minister of National Revenue, 1 DTC 499-35, [1939] S.C.R. 384

1920-1929

  • Caron v. Canada, 1 DTC 24, [1922] 64 S.C.R. 255
  • McLeod v. Windsor (City), [1923] S.C.R. 696
  • Ottawa (City) v. Egan, [1923] S.C.R. 304
  • Royal Bank of Canada v. Glace Bay (Town), [1923] S.C.R. 524
  • Canada v. Woodstock (Town) Assesors of Rates and Taxes, [1924] S.C.R. 457
  • R v. Kent, [1924] S.C.R. 388
  • R v. Roseberry-Surprise Mining Co., [1924] S.C.R. 445
  • Anderson Logging Co. v. British Colombia, 52 DTC 1209; [1925] S.C.R. 45
  • Smith v. Canada (Minister of Finance) , [1925] S.C.R. 405
  • McLeod v. Minister of Customs , [1926] S.C.R. 457
  • Fraser Valley Milk Producers' Assn. V. Canada, 1 DTC 148, [1929] S.C.R. 435


Thanks to Thaddeus Hwong (York University, School of Administrative Studies) for supplying his list of Canadian Supreme Court of Canada tax cases.

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