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Canadian General Electric Co v The Minister of National Revenue   flag 

[1962] SCR 3
Canada
23rd October, 1961

Legislation Cited

Legislation Name Provision
Income Tax Act, 1948 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Whitworth Park Coal Co Ltd v IRC [1959] 3 All ER 703 United Kingdom circa 1959 LexisNexis flag 3
Gardner Mountain and D ’ Ambrumenil Ltd v Inland Revenue Commissioner [1947] 1 All ER 650; 29 Tax Cas 69 United Kingdom circa 1947 LexisNexis flag 13
2 All Er 197 2 All ER 197 United Kingdom circa 1947 LexisNexis flag 5
Lowry v Consolidated African Selection Trust Ltd [1940] AC 648; [1940] 2 All ER 545; 56 TLR 735 United Kingdom circa 1940 LexisNexis / Westlaw flag 18
P Hall & Co Ltd v Commissioners of Inland Revenue [1921] 3 KB 152; 90 LJKB 1229 United Kingdom circa 1921 LexisNexis / Westlaw flag 2
Tip Top Tailors Ltd v Minister of National Revenue [1957] SCR 703 Supreme Court of Canada Canada 1 Oct 1957 Supreme Court of Canada flag 4
Eli Lilly and Co (Canada) Ltd v Minister of National Revenue [1955] SCR 745 Supreme Court of Canada Canada 3 Oct 1955 Supreme Court of Canada flag 2
Dominion Taxicab Association v Minister of National Revenue [1954] SCR 82 Supreme Court of Canada Canada 15 Feb 1953 Supreme Court of Canada flag 2
Minister of National Revenue v Consolidated Glass Ltd [1957] SCR 167 circa 1957 3
59 DTC 1217 59 DTC 1217 Canada circa 1947 flag 1
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
54 DTC 1020 54 DTC 1020 Canada circa 1926 flag 1
Davies (HM Inspector of Taxes) v Shell Co of China Ltd (1951) 32 Tax Cas 133; 44 R & IT 379; [1951] TR 121 United Kingdom circa 1951 flag 21

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