Table of Cases

• Author: Vern Krishna
• Profession: Professor of Common Law, University of Ottawa Barrister at Law
• Pages: 689-717

689

TABLE OF CASES

1853-9049 Quebec Inc v Ca nada (1986), [1987] 1 CTC 137, 87 DTC 5093,

[1986] FCJ No 745 (TD) .............................................................................539

454538 Ontario Ltd v MNR , [1993] 1 CTC 2746, 93 DTC 427,

[1993] TCJ No 107 .........................................................................................38

65302 British Columbia Ltd v Ca nada (1999), [1999] 3 SCR 804,

[2000] 1 CTC 57, 99 DTC 5799 ................................................34, 40, 187, 203

671122 Ontario Ltd v Sagaz Indu stries Canada Inc, 2001

SCC 59 ......................................................................................... 121, 122 , 123

Abbott v Philbin, [1961] AC 352 (HL) .................................................................143

Abrahams v M NR (1966), [1967] 1 Ex CR 333, [1966] CTC 690,

66 DTC 5451 ................................................................................................ 531

Action des Chrétien s pour l’Abolition de la Torture (L’ACAT)

c Canada, 20 02 FCA 499, leave to appeal to SCC re fused,

[2003] CSCR no 73 (SCC) ...........................................................................351

Adam v MNR, [1985] 2 CTC 2383, 85 DTC 667 (TCC) .....................................126

Adams v Can ada, [1998] 3 FC 365, [1998] 2 CTC 353, 98 DTC

626 6 (CA ) .................................................................................................... 140

Addis v Gramophone Co Ltd, [1909] AC 488, [1908–10] All ER

Rep 1 (HL) ................................................................................................... 330

AG of Canada v RJ Reynold s Tobacco Holdings, et al (30 June 2000),

United States Di strict Court (Northern Dist rict of New York) .................... 12

Alamar Far ms Ltd v Canada (1992), [1993] 1 CTC 2682, 93 DTC 121,

[1992] TCJ No 725 ....................................................................................... 43 8

Alcan-Colony Contr acting Ltd v MNR, [1971] 2 OR 365, 71 DTC 5082,

[1971] OJ No 1528 (HCJ) ............................................................................. 573

Alexander v MNR , [1983] CTC 2516, 83 DTC 459 (TRB) .................................234

INCOME TAX L AW690

Allchin v Ca nada, 2004 FCA 206 ........................................................................ 62

Alliance for Li fe v MNR, [1999] 3 CTC 1, 99 DTC 5228 (FCA) ........................ 351

Allied Farm E quipment v MNR (1972), [1972] CTC 619, 73 DTC 5036,

[1972] FCJ No 123 (CA) ................................................................................12

Aluminum Co of Can ada v Toronto, [1944] SCR 267,

[1944] 3 DLR 609, [1944] CTC 155 ............................................................400

Anchor Point Energy Ltd v Ca nada, 2006 TCC 424 (General Procedur e),

rev’d 2007 FCA 188, leave to appeal to SCC ref used, [2007] SCCA

No 368 ........................................................................................................... 45

Anderson Logg ing Co v British Columbia (1924), [1925] SCR 45,

[1917–27] CTC 198, 52 DTC 1209, aff’d (1925), [1926] AC 140,

[1926] 1 DLR 785, 52 DTC 1215 (PC) ............................................. 4 5, 529–3 0

Andrews v Grand & Toy Albert a Ltd, [1978] 2 SCR 229, 83 DLR

(3d) 452, [1978] SCJ No 6 ........................................................... 338, 339, 340

Andrychuck v MNR , [1986] 2 CTC 2214, 86 DTC 1667 (TCC) ........................ 307

Anglo-Persian O il Co Ltd v Dale (1931), 16 Tax Cas 253 (CA) ......................... 193

Apex Auto-Matic Cent res Ltd v MNR, [1971] Tax ABC 751, 71 DTC 480 ........ 555

Aqua-Gem Invest ments Ltd v MNR, [1986] 1 CTC 2528,

86 DTC 1392, [1986] TCJ No 352 ...............................................................4 62

Ardley v MNR, [1980] CTC 2126, 80 DTC 1106 (TRB) ..................................... 307

Arrow Shipping Co v Tyne Improvement Com missioners (The Crystal),

[1894] AC 508 (HL) ....................................................................................... 36

Aspinal l v MNR, [1970] Tax ABC 1073, 70 DTC 1669 .......................................3 47

Aspinal l v MNR, [1986] 1 CTC 2355, 86 DTC 1284 (TCC)...............................586

Associate d Investors of Canada Ltd v MNR, [1967] 2 Ex CR 96,

[1967] CTC 138, 67 DTC 5096 ............................................................ 656, 659

Atkinson v C anada, 2004 TCC 445 (Informal Procedu re) ................................ 151

Atlantic Smoke Shops Ltd v Con lon, [1943] 4 DLR 81,

[1943] CTC 294, [1943] JCJ No 1 (PC from New Brunswick) ........................ 9

Atlantic Sugar Re fineries Ltd v MNR (1948), [1948] Ex CR 622,

[1948] CTC 326, 49 DTC 507 (Ex Ct), aff’d [1949] SCR 706,

[1949] CTC 196, 49 DTC 602...............................................................163, 16 6

Atlas Steel s Ltd v MNR (1961), 27 Tax ABC 331, 61 DTC 547 ...........................6 69

Attis v MNR (1984), [1984] CTC 3013, 85 DTC 37 (TCC) ................................267

Avis Immobilier GMBH v C anada, [1994] 1 CTC 2204,

94 DTC 1039, [1994] TCJ No 1, aff’d on appea l (1996),

209 NR 333, 97 DTC 5002, [1996] FCJ No 1551 (CA),

leave to appeal to SCC ref used, [1997] SCCA No 29 ..................................269

AYSA Amateur Youth Soccer Assoc iation v Canada (Revenue Agency),

2007 SCC 42 ................................................................................................348

Bailey v Can ada, 2005 TCC 305 (Informal Procedure) ......................................... 5

Balaji Apart ments Ltd v Manufacturers Li fe Insura nce Co (1979),

25 OR (2d) 275, 100 DLR (3d) 695, [1979] OJ No 4298 (HCJ) ....................174

Balgownie La nd Trust Ltd v IRC (1929), 14 Tax Cas 684 (Scot) ....................... 163

Ball v Johnson (1971), 47 Tax Cas 155 ....................................................... 132, 133

Bank Line Ltd v C IR (1974), 49 Tax Cas 307 (Scot Ct of Sess) .....................171– 72