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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-…

1990-1999

1980-1989

1970-1979

1960-1969

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.