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-…

• Will-Kare Paving & Contracting ltd v. Canada, 2000 SCC 36; [2000] 1 S.C.R. 915
• 671122 Ontario Ltd. v. Sagaz Industries Canada Inc., 2001 SCC 59
• Autobus Thomas Inc. v. Canada, 2001 SCC 64
• Backman v. Canada, 2001 SCC 10
• Ludco Enterprises Ltd. v. Canada, 2001 SCC 62
• Singleton v. Canada, 2001 SCC 61
• Spire Freezers Ltd. v. Canada, 2001 SCC 11
• First Vancouver Finance v. M.R.N., 2002 SCC 49
• R. v. Jarvis, 2002 SCC 73
• R. v. Ling, 2002 SCC 74
• Stewart v. Canada, 2002 SCC 46
• Walls v. Canada, 2002 SCC 47
• Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 SCC 31
• Markevich v. Canada, 2003 SCC 9
• Bank of Nova Scotia v. Thibault, 2004 SCC 29
• Gifford v. Canada, 2004 SCC 15
• Nova Scotia Power Inc. v. Canada, 2004 SCC 51
• Tsiaprailis v. Canada, 2005 SCC 8
• Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54
• Mathew v. Canada, 2005 SCC 55
• Placer Dome Canada Ltd. v. Ontario (Minister of Finance) 2006 SCC 20
• Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 SCC 46
• Dunne v. Quebec (Deputy Minister of Revenue), 2007 SCC 19
• Canada v. Addison & Leyen Ltd., 2007 SCC 33
• R. v. McLarty, 2008 SCC 26
• Redeemer Foundation v. Canada (National Revenue), 2008 SCC 46

1990-1999

• Canada v. Fries, 90 DTC 6662; [1990] 2 S.C.R. 1322
• Knox Contracting Ltd. v. Canada, [1990] 2 S.C.R. 338
• McClurg v. Canada, [1990] 3 S.C.R. 1020
• R. v. McKinlay Transport Ltd., [1990] 1 S.C.R. 627
• Williams v. Canada, [1992] 1 S.C.R. 877
• Baron v. Canada, [1993] 1 S.C.R. 416
• Friedberg v. Canada, [1993] 4 S.C.R. 285
• Kourtessis v. M.N.R., [1993] 2 S.C.R. 53
• Sie‑Mac Pipeline Contractors Ltd. v. M.N.R., [1993] 1 S.C.R. 895
• Slattery (Trustee of) v. Slattery, [1993] 3 S.C.R. 430
• Symes v. Canada, [1993] 4 S.C.R. 695
• 143471 Canada Inc. v. Quebec (Attorney General); Tabah v. Quebec (Attorney General), [1994] 2 S.C.R. 339
• Canada v. Antosko, [1994] 2 S.C.R. 312
• Québec (Communauté urbaine) v. Corp. Notre‑Dame de Bon‑Secours, [1994] 3 S.C.R. 3
• Crown Forest Industries Ltd. v. Canada, [1995] 2 S.C.R. 802
• Friesen v. Canada, [1995] 3 S.C.R. 103
• Thibaudeau v. Canada, [1995] 2 S.C.R. 627
• Alberta (Treasury Branches) v. M.N.R.; Toronto‑Dominion Bank v. M.N.R., [1996] 1 S.C.R. 963
• R. v. Mara Properties Ltd., [1996] 2 S.C.R. 161
• Royal Bank of Canada v. North American Life Assurance Co., [1996] 1 S.C.R. 325
• Schwartz v. Canada, [1996] 1 S.C.R. 254
• Swantje v. Canada, [1996] 1 S.C.R. 73
• Tennant v. M.N.R., [1996] 1 S.C.R. 305
• Hickman Motors Ltd. v. Canada, [1997] 2 S.C.R. 336
• Canderel Ltd. v. Canada, [1998] 1 S.C.R. 147
• Continental Bank Leasing Corp. v. Canada, [1998] 2 S.C.R. 298
• Continental Bank of Canada v. Canada, [1998] 2 S.C.R. 358
• Duha Printers (Western) Ltd. v. Canada, [1998] 1 S.C.R. 795
• Ikea Ltd. v. Canada, [1998] 1 S.C.R. 196
• Neuman v. M.N.R. , [1998] 1 S.C.R. 770
• Toronto College Park Ltd. v. Canada, [1998] 1 S.C.R. 183
• Union of New Brunswick Indians v. New Brunswick (Minister of Finance), [1998] 1 S.C.R. 1161
• 65302 British Columbia Ltd. v. Canada, [1999] 3 S.C.R. 804
• Del Zotto v. Canada, [1999] 1 S.C.R. 3
• Shell Canada Ltd. v. Canada, [1999] 3 S.C.R. 622
• Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., [1999] 1 S.C.R. 10

1980-1989

• Minister of National Revenue v. Shofar Investment Corporation, [1980] 1 S.C.R. 350
• R. v. Campbell, [1980] 2 S.C.R. 256
• Great Atlantic and Pacific Tea Co. Ltd. v. Canada, [1980] 1 S.C.R. 670
• Jack Cewe Ltd. v. Jorgenson, [1980] 1 S.C.R. 812
• Mandel v. Canada, [1980] 1 S.C.R. 318
• Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., [1980] 1 S.C.R. 1182
• Victuni v. Minister of Revenue of Quebec, [1980] 1 S.C.R. 580
• Glover v. Minister of National Revenue, [1981] 2 S.C.R. 561
• Equipements Rocbec Inc. et al. v. Minister of National Revenue, [1982] 1 S.C.R. 605
• Goodman v. Rompkey et al., [1982] 1 S.C.R. 589
• Fee et al. v. Bradshaw et al., [1982] 1 S.C.R. 609
• R. v. Melford Developments Inc., [1982] 2 S.C.R. 504
• Canada v. Savage, [1983] 2 S.C.R. 428
• Nowegijick v. Canada, [1983] 1 S.C.R. 29
• James Richardson & Sons, Ltd. v. Minister of National Revenue et al., [1984] 1 S.C.R. 614
• Stubart Investments Ltd. v. Canada, [1984] 1 S.C.R. 536
• Canada v. Imperial General Properties Ltd., [1985] 2 S.C.R. 288
• Johns-Manville Canada v. Canada, [1985] 2 S.C.R. 46
• Ensite Ltd. v. R., [1986] 2 S.C.R. 509
• Canada v. Golden et al., [1986] 1 S.C.R. 209
• Canadian Marconi v. R., [1986] 2 S.C.R. 522
• Gagnon v. Canada, [1986] 1 S.C.R. 264
• Canada v. Bronfman, [1987] 1 S.C.R. 32
• R. v. Grimwood, [1987] 2 S.C.R. 755
• Mattabi Mines Ltd v. Ontario (Ministry of Revenue), [1988] 2 S.C.R. 175
• R. v. James, [1988] 1 S.C.R. 669

1970-1979

• Avril Holdings Ltd. v. M.N.R., [1971] S.C.R. 601
• Lea-Don Canada Limited v. M.N.R., [1971] S.C.R. 95
• M.N.R. v. MacLean Mining Company Limited [1970] S.C.R. 877
• Ottawa Valley Power Company v. M.N.R. [1970] S.C.R. 941
• Rio Algom Mines Limited v. M.N.R., [1970] S.C.R. 511
• Ciglen v. R., [1970] S.C.R. 804
• Vaughan Construction Co. v. M.N.R., [1971] S.C.R. 55
• Alberta Gas Trunk Line Co. Ltd. v. M.N.R., [1972] S.C.R. 498
• Alberta Natural Gas Company v. M.N.R., [1972] S.C.R. 490
• British Columbia Forest Products Ltd. v. M.N.R., [1972] S.C.R. 101
• M.N.R. v. Consolidated Holding Co., [1974] S.C.R. 419
• M.N.R. v. Inland Industries Limited, [1974] S.C.R. 514
• Henry v. M.N.R., [1974] S.C.R. 155
• M.N.R. v. Panko, [1972] S.C.R. 319
• Oakfield Developments (Toronto) Ltd. v. M.N.R., [1971] S.C.R. 1032
• Smythe v. The Queen, [1971] S.C.R. 680
• M.N.R. v. Allarco Developments Ltd., [1974] S.C.R. 730
• M.N.R. v. Cameron, [1974] S.C.R. 1062
• M.N.R. v. Tara Exploration and Development Co. Ltd., [1974] S.C.R. 1057
• International Iron & Metal Co. Ltd. v. Ministre du Revenu National, [1974] S.C.R. 898
• McLaws v. M.N.R., [1974] S.C.R. 887
• Midwest Hotel Co. v. M.N.R., [1974] S.C.R. 1119
• Stewart & Morrison Ltd. v. M.N.R., [1974] S.C.R. 477
• Swiss Bank Corp. et al. v. M.N.R., [1974] S.C.R. 1144
• Angle v. M.N.R., [1975] 2 S.C.R. 248
• Appleby v. M.N.R., [1975] 2 S.C.R. 805
• M.N.R. v. Bethlehem Copper Corp. Ltd., [1975] 2 S.C.R. 790
• M.N.R. v. Stickel, [1975] 2 S.C.R. 233
• Denison Mines Ltd. v. M.N.R., [1976] 1 S.C.R. 245
• R. v. International Nickel Co. of Canada, Ltd., [1976] 2 S.C.R. 675
• Cam Gard Supply Ltd. v. M.N.R., [1977] 2 S.C.R. 522
• Geophysical Engineering Ltd. v. M.N.R., [1977] 2 S.C.R. 1008
• Gustavson Drilling (1964) Ltd. v. M.N.R., [1977] 1 S.C.R. 271
• Harel v. Deputy Minister of Revenue (Quebec), [1978] 1 S.C.R. 851
• Maple Leaf Mills Ltd. v. M.N.R., [1977] 1 S.C.R. 558
• Smerchanski v. M.N.R., [1977] 2 S.C.R. 23
• Doyle v. M.N.R., [1978] 2 S.C.R. 837
• Moldowan v. The Queen, [1978] 1 S.C.R. 480
• M.N.R. v. Coopers and Lybrand, [1978] 1 S.C.R. 496
• R. v. Alberta and Southern Gas Co. Ltd., [1979] 1 S.C.R. 36
• The Queen v. Cie Imm. BCN Ltée, [1979] 1 S.C.R. 865
• R. v. Malloney’s Studio Ltd., [1979] 2 S.C.R. 326
• Herman et al. v. Deputy Attorney General (Canada), [1979] 1 S.C.R. 729

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 Bank of Commerce v. Attorney General (Canada), [1962] S.C.R. 729
• 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
• MNR v. Steer, [1967] S.C.R. 34
• 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
• British Columbia Power Corporation, Limited v. MNR, [1968] S.C.R. 17
• Farmers Mutual Petroleums Limited v. MNR, [1968] S.C.R. 59
• Florence Realty Company Limited et al. v. The Queen, [1968] S.C.R. 42
• G.W. Golden Construction Ltd. v. MNR [1967] S.C.R. 302
• Groulx c. Ministre du Revenu National, [1968] R.C.S. 6
• H.R. Whittall v. MNR, [1968] S.C.R. 432
• Walker, Klak and Rueb v. MNR, 67 DTC 5085
• MNR v. Federal Farms Limited, 67 DTC 5311
• MNR v. Egidio Pevato, 67 DTC 5058
• MNR v. Curlett, [1967] S.C.R. 280
• MNR v. Atlantic Engine Rebuilders Ltd., [1967] S.C.R. 477
• MNR v. Benaby Realties Limited, [1968] S.C.R. 12
• MNR v. Dworkin Furs (Pembroke) Ltd. et al., [1967] S.C.R. 223
• MNR v. Foreign Power Securities Corporation Ltd., [1967] S.C.R. 295
• N.R. Whittall v. MNR, [1968] S.C.R. 413
• Philip Reginald Morris v. MNR, 67 DTC 5196
• Randall v. MNR, [1967] S.C.R. 484
• Robertson v. MNR, [1967] S.C.R. 587
• 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
• Balstone Farms Limited v. MNR, [1968] S.C.R. 205
• Capital Management Limited v. MNR, [1968] S.C.R. 213
• Furness, Withy & Company Limited v. MNR, [1968] S.C.R. 221
• Gunnar Mining Limited v. MNR, [1968] S.C.R. 226
• Interprovincial Pipe Line Company v. MNR, [1968] S.C.R. 498
• Metropolitan Taxi Limited v. Minister of National Revenue, [1968] S.C.R. 496
• MNR v. Algoma Central Highway, [1968] S.C.R. 447
• MNR v. Consolidated Mogul Mines Limited, [1969] S.C.R. 54
• MNR v. Freud, [1969] S.C.R. 75
• Terminal Dock and Warehouse Co Ltd. v. MNR, 68 DTC 5316
• Trottier v. MNR [1968] S.C.R. 728
• Vina-Rug (Canada) Limited v. MNR, [1968] S.C.R. 193
• DWS Corp. v. MNR, 69 DTC 5203
• H.A. Roberts Limited v. MNR, [1969] S.C.R. 719
• Lawson v. MNR, [1969] S.C.R. 587
• MNR v. Burland Properties Ltd, 68 DTC 5220
• MNR v. Edgeley Farms Limited, [1969] S.C.R. 603
• MNR v. Sissons, [1969] S.C.R. 507
• MNR v. Wahn, [1969] S.C.R. 404
• Smythe et al. v. MNR, [1970] S.C.R. 64
• Saint-Germain v. MNR, [1969] S.C.R. 471
• Time Motors Limited v. Minister of
• National Revenue, [1969] S.C.R. 501
• Wilbour Craddock and Stanley Curtis Atkinson v. MNR, 69 DTC 5369
• Wood v. MNR, [1969] S.C.R. 330

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
• Re. Hardy Official Guardian v. Toronto General Trusts Corp. et al., [1956] S.C.R. 906
• 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
• Re Waters, [1956] S.C.R. 889
• Canada Safeway Ltd. v. MNR, [1957] S.C.R. 717
• 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
• Aluminum Co. of Canada v. Toronto, [1944] S.C.R. 267
• 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
• Johnston v. Canada, 3 DTC 1182, [1948] S.C.R. 486
• 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
• Toronto (City) v. Simpsons Ltd., [1949] S.C.R. 234
• Windsor (City) v. Ford Motor Co. of Canada, [1949] S.C.R. 234
• Windsor (City) v. Hiram Walker-Gooderham & Worts Ltd., [1949] S.C.R. 215

1930-1939

• Canada v. Saskatchewan Co-operative Wheat Producers Ltd., 1 DTC 186; [1930] S.C.R. 402
• Wallace Realty Co. v. Ottawa (City), [1930] S.C.R. 387
• 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
• Gooderham Estate v. Toronto, [1934] S.C.R. 158
• British Columbia v. British Columbia (Minister of Finance), [1935] S.C.R. 70
• Toronto General Trusts Corp. v. Ottawa, [1935] S.C.R. 531
• 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

• Union Natural Gas Co. of Canada v. Dover (Township), [1920] 60 S.C.R. 640
• 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
• Sifton v. Toronto (City), [1929] S.C.R. 484

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