Ikea Ltd v Canada 7

[1998] 1 SCR 196

Canada

12th February, 1998

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII	100
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
Shell Canada Ltd v Canada	[1999] 3 SCR 622	Supreme Court of Canada	Canada	15 Oct 1999	Supreme Court of Canada	12
Canderel Ltd v Canada	[1998] 1 SCR 147	Supreme Court of Canada	Canada	12 Feb 1998	Supreme Court of Canada	8
Toronto College Park Ltd v Canada	[1998] 1 SCR 183	Supreme Court of Canada	Canada	12 Feb 1998	Supreme Court of Canada	2
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII	43
Auckland Harbour Board v Commissioner of Inland Revenue	[1999] NZCA 225; (1999) 19 NZTC 15,433	Court of Appeal of New Zealand	New Zealand	13 Oct 1999	NZLII	4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Schwartz v Canada	[1996] 1 SCR 254	Supreme Court of Canada	Canada	22 Feb 1996	Supreme Court of Canada	14
Federal Court of Appeal (Reasons of Robertson JA , for the court)	96 DTC 6526; [1996] 3 CTC 307		Canada	circa 1996		2
Ikea Ltd v R	[1994] 1 CTC 2140; 94 DTC 1112		Canada	circa 1994		5
Westfair Foods Ltd v Canada	[1991] 1 CTC 146		Canada	circa 1991		1
Benaby Realties Ltd	(1967) 67 DTC 5275; 64 DLR (2d) 665; [1967] CTC 418; [1968] SCR 12	Supreme Court of Canada	Canada	circa 1968		5
Kenneth B S Robertson Ltd v MNR	(1944) 2 DTC 655		Canada	circa 1944		1
French Shoes Ltd v R	86 DTC 6359		Canada	circa 1968		1
Ibm Canada Ltd v MNR	93 DTC 1266		Canada	circa 1968		1
Consumers ’ Gas Co v R	82 DTC 6300		Canada	circa 1968		1
Associated Investors of Canada Ltd v MNR	67 DTC 5096		Canada	circa 1968		2
Nesbitt Thomson Inc v MNR	91 DTC 1113		Canada	circa 1968		1
Neonex International Ltd v R	78 DTC 6339		Canada	circa 1968		3
Suzy Creamcheese (Canada) Ltd v R	92 DTC 6291		Canada	circa 1968		1
Oxford Shopping Centres Ltd v R	79 DTC 5458		Canada	circa 1968		2
R v Canadian Pacific Ltd	77 DTC 5383		Canada	circa 1968		1
R v Foothills Pipe Lines (Yukon) Ltd	90 DTC 6607		Canada	circa 1968		1
Woodward Stores Ltd v R	91 DTC 5090		Canada	circa 1968		1
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII	43
Auckland Harbour Board v Commissioner of Inland Revenue	[1999] NZCA 225; (1999) 19 NZTC 15,433	Court of Appeal of New Zealand	New Zealand	13 Oct 1999	NZLII	4
London and Thames Haven Oil Wharves Ltd v Attwooll	[1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw	35
Lincolnshire Sugar Co Ltd v Smart	[1937] AC 697		United Kingdom	circa 1937	LexisNexis / Westlaw	13
Birmingham Corporation v Barnes	[1934] 1 KB 484; [1935] AC 292; (1933-35) 19 Tax Cas 195		United Kingdom	circa 1934	LexisNexis / Westlaw	4
Charles Brown & Co v Inland Revenue Commissioners	(1930) 12 Tax Cas 1256		United Kingdom	circa 1930		3
[1998] Docket 25674	[1998] Docket 25674		United States - Pennsylvania	circa 1998		1
Symes v Canada	[1993] 4 SCR 695			circa 1993		26

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