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Stubart Investments Ltd v R   flag  35

[1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305
Canada

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board [2020] NZSCTrans 23 New Zealand 15 Sep 2020 NZLII flag
Q v Chief Executive of the New Zealand Customs Service [2016] NZCAA 1 New Zealand Customs Appeal Authority New Zealand 18 Mar 2016 NZLII flag
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
Imperial Oil Ltd v Canada; Inco Ltd v Canada [2006] SCC 46; [2006] 2 SCR 447; [2006] SCJ No 46 Supreme Court of Canada Canada 20 Oct 2006 Supreme Court of Canada flag 9
Placer Dome Canada Ltd v Ontario (Minister of Finance) [2006] SCC 20; [2006] 1 SCR 715; [2006] SCJ No 20 Supreme Court of Canada Canada 25 May 2006 Supreme Court of Canada flag 3
Canada Trustco Mortgage Co v Canada [2005] SCC 54; [2005] 2 SCR 601; [2005] SCJ No 56 Supreme Court of Canada Canada 19 Oct 2005 Supreme Court of Canada flag 12
Marche v Halifax Insurance Co [2005] SCC 6; [2005] 1 SCR 47; [2005] SCJ No 7 Supreme Court of Canada Canada 24 Feb 2005 Supreme Court of Canada flag 3
Markevich v Canada [2003] SCJ No 8; [2003] 1 SCR 94; [2003] SCC 9 Supreme Court of Canada Canada 6 Mar 2003 Supreme Court of Canada flag 4
Walls v Canada, Supreme Court of Canada [2002] SCC 47; [2002] 2 SCR 684 Supreme Court of Canada Canada 23 May 2002 Supreme Court of Canada flag
Bell ExpressVu Ltd Partnership v Rex [2002] SCC 42; [2002] 2 SCR 559 Supreme Court of Canada Canada 26 Apr 2002 Supreme Court of Canada flag 29
Singleton v Canada [2001] SCC 61; [2001] 2 SCR 1046 Supreme Court of Canada Canada 28 Sep 2001 Supreme Court of Canada flag 10
Ludco Enterprises Ltd v Canada [2001] SCC 62; [2001] 2 SCR 1082 Supreme Court of Canada Canada 28 Sep 2001 Supreme Court of Canada flag 5
Canada (Deputy Minister of National Revenue) v Mattel Canada Inc [2001] 2 SCR 100; [2001] SCC 36; [2001] SCJ No 37 Supreme Court of Canada Canada 7 Jun 2001 Supreme Court of Canada flag 10
Backman v Canada [2001] 1 RCS 367; [2001] SCC 10; [2001] 1 SCR 367 Supreme Court of Canada Canada 1 Mar 2001 Supreme Court of Canada flag 8
Will-Kare Paving & Contracting Ltd v Canada [2000] SCC 36; [2000] 1 SCR 915 Supreme Court of Canada Canada 20 Jul 2000 Supreme Court of Canada flag 6
65302 British Columbia Ltd v Canada [1999] 3 SCR 804 Supreme Court of Canada Canada 25 Nov 1999 Supreme Court of Canada flag 9
Shell Canada Ltd v Canada [1999] 3 SCR 622 Supreme Court of Canada Canada 15 Oct 1999 Supreme Court of Canada flag 12
Duha Printers (Western) Ltd v Canada [1998] 1 SCR 795 Supreme Court of Canada Canada 28 May 1998 Supreme Court of Canada flag 3
Neuman v MNR [1998] 1 SCR 770 Supreme Court of Canada Canada 21 May 1998 Supreme Court of Canada flag 3
Hickman Motors Ltd v Canada [1997] 2 SCR 336 Supreme Court of Canada Canada 26 Jun 1997 Supreme Court of Canada flag 6
2747-3174 Qu é bec Inc v Quebec (R é gie des permis d ’ alcool) [1996] 3 SCR 919 Supreme Court of Canada Canada 21 Nov 1996 Supreme Court of Canada flag 15
Verdun v Toronto-Dominion Bank [1996] 3 SCR 550 Supreme Court of Canada Canada 31 Oct 1996 Supreme Court of Canada flag 1
Alberta (Treasury Branches) v MNR [1996] 1 SCR 963 Supreme Court of Canada Canada 25 Apr 1996 Supreme Court of Canada flag 9
Schwartz v Canada [1996] 1 SCR 254 Supreme Court of Canada Canada 22 Feb 1996 Supreme Court of Canada flag 14
Tennant v MNR [1996] 1 SCR 305 Supreme Court of Canada Canada 22 Feb 1996 Supreme Court of Canada flag 6
Friesen v Canada [1995] 3 SCR 103 Supreme Court of Canada Canada 21 Sep 1995 Supreme Court of Canada flag 13
Qu é bec (Communaut é urbaine) v Corporation Notre-Dame de Bon-Secours [1994] 3 SCR 3 Supreme Court of Canada Canada 30 Sep 1994 Supreme Court of Canada flag 10
Canada v Antosko [1994] 2 SCR 312 Supreme Court of Canada Canada 26 May 1994 Supreme Court of Canada flag 10
McClurg v Canada [1990] 3 SCR 1020 Supreme Court of Canada Canada 20 Dec 1990 Supreme Court of Canada flag 4
Mattabi Mines Ltd v Ontario (Minister of Revenue) [1988] 2 SCR 175 Supreme Court of Canada Canada 20 Oct 1988 Supreme Court of Canada flag 4
R v Golden [1986] 1 SCR 209 Supreme Court of Canada Canada 28 Feb 1986 Supreme Court of Canada flag 5

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Common Law and Tax Avoidance: Back to the Future?" [2004] RevenueLawJl 4 Halkyard, Andrew Australia circa 2004 AustLII flag
"In Search of a Purpose to Our Tax Laws: Can we Trust the Judiciary?" (2003) 6 Journal of Australian Taxation 32 Dabner, Justin Australia circa 2003 AustLII flag 2
"The Spin of a Coin - in Search of a Workable GAAR" (2000) 3 (3) Journal of Australian Taxation 232 Dabner, Justin Australia circa 2000 AustLII flag

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