Friesen v Canada 13

[1995] 3 SCR 103

Canada

21st September, 1995

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Alberta (Treasury Branches) v MNR	[1996] 1 SCR 963	Supreme Court of Canada	Canada	25 Apr 1996	Supreme Court of Canada	9
Canderel Ltd v Canada	[1998] 1 SCR 147	Supreme Court of Canada	Canada	12 Feb 1998	Supreme Court of Canada	8
HJ Heinz Co of Canada Ltd v Canada (Attorney General)	[2006] SCC 13; [2006] 1 SCR 441	Supreme Court of Canada	Canada	21 Apr 2006	Supreme Court of Canada	3
Ludco Enterprises Ltd v Canada	[2001] SCC 62; [2001] 2 SCR 1082	Supreme Court of Canada	Canada	28 Sep 2001	Supreme Court of Canada	5
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	4
Schwartz v Canada	[1996] 1 SCR 254	Supreme Court of Canada	Canada	22 Feb 1996	Supreme Court of Canada	14
Shell Canada Ltd v Canada	[1999] 3 SCR 622	Supreme Court of Canada	Canada	15 Oct 1999	Supreme Court of Canada	12
Singleton v Canada	[2001] SCC 61; [2001] 2 SCR 1046	Supreme Court of Canada	Canada	28 Sep 2001	Supreme Court of Canada	10
Verdun v Toronto-Dominion Bank	[1996] 3 SCR 550	Supreme Court of Canada	Canada	31 Oct 1996	Supreme Court of Canada	1
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	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	15
65302 British Columbia Ltd v Canada	[1999] 3 SCR 804	Supreme Court of Canada	Canada	25 Nov 1999	Supreme Court of Canada	9

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Regulatory History Material As An Extrinsic Aid To Interpretation: An Empirical Study of the Use of Rias By The Federal Court of Canada"	(2006) 49 Australian Institute of Administrative Law Forum 17	Houle, France	Australia	circa 2006	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Regulations (WA)	s9, s10

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
[1974] SCR 1057	[1974] SCR 1057			circa 1974		1
[1995] Docket 23922	[1995] Docket 23922		United States - Pennsylvania	circa 1995		1
Associated Investors of Canada Ltd v MNR	67 DTC 5096		Canada			2
Bailey v MNR	90 DTC 1321		Canada			1
BSC Footwear Ltd v Ridgway	[1971] 2 All ER 534		United Kingdom	circa 1971	LexisNexis	1
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904		194
Canada v Antosko	[1994] 2 SCR 312	Supreme Court of Canada	Canada	26 May 1994	Supreme Court of Canada	10
Canada v Dresden Farm Equipment Ltd	[1989] 1 CTC 99		Canada	circa 1989		1
Cull v R	87 DTC 5322		Canada	circa 1989		1
Daley v MNR	[1950] CTC 254		Canada	circa 1950		1
Dominion Taxicab Association v Minister of National Revenue	[1954] SCR 82	Supreme Court of Canada	Canada	15 Feb 1953	Supreme Court of Canada	2
Duple Motor Bodies Ltd v Ostime	[1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739	House of Lords	United Kingdom	28 Mar 1961	BAILII	32
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII	1141
Friedberg v Canada	[1993] 4 SCR 285	Supreme Court of Canada	Canada	5 Nov 1993	Supreme Court of Canada	3
Gresham Life Assurance Society v Styles	[1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185		United Kingdom	31 May 1892	CommonLII	50
Irrigation Industries Ltd v The Minister of National Revenue	[1962] SCR 346	Supreme Court of Canada	Canada	26 Mar 1962	Supreme Court of Canada	2
Ken Steeves Sales Ltd v MNR	55 DTC 1044		Canada	circa 1955		1
Maritime Telegraph and Telephone Co v R	91 DTC 5038		Canada	circa 1955		1
Mattabi Mines Ltd v Ontario (Minister of Revenue)	[1988] 2 SCR 175	Supreme Court of Canada	Canada	20 Oct 1988	Supreme Court of Canada	4
Minister of National Revenue v Anaconda American Brass Ltd	[1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84		United Kingdom	circa 1956	LexisNexis / Westlaw	14
Minister of National Revenue v Consolidated Glass Ltd	[1957] SCR 167			circa 1957		3
Minister of National Revenue v Irwin	[1964] SCR 662			circa 1964		2
Minister of National Revenue v Shofar Investment Corporation	[1980] 1 SCR 350			circa 1980		1
MNR v Publishers Guild of Canada Ltd	57 DTC 1017		Canada	circa 1956		1
Neonex International Ltd v R	78 DTC 6339		Canada	circa 1956		3
Oryx Realty Corporation v Minister of National Revenue	1974 2 FC 44	Federal Court of Canada	Canada	circa 1974	CanLII	1
R v Cyprus Anvil Mining Corporation	90 DTC 6063		Canada	circa 1956		1
Regal Heights Ltd v Minister of National Revenue	[1960] SCR 902; 60 DTC 1270; [1960] CTC 384; 26 DLR (2d) 51	Supreme Court of Canada	Canada	circa 1960		5
Skerrett v MNR	91 DTC 1330		Canada	circa 1960		1
Stubart Investments Ltd v R	[1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305	Supreme Court of Canada	Canada	circa 1984		35
Symes v Canada	[1993] 4 SCR 695			circa 1993		26
Tara Exploration and Development Co v MNR	70 DTC 6370		Canada	circa 1960		3
Tobias v R	78 DTC 6028		Canada	circa 1960		1
Van Dongen v R	90 DTC 6633		Canada	circa 1960		1
Weatherhead v MNR	[1990] 1 CTC 2579		Canada	circa 1990		1
West Kootenay Power and Light Co v Canada	1992 1 FC 732	Federal Court of Canada	Canada	circa 1992	CanLII	2
Whimster & Co v Inland Revenue Commissioners	12 Tax Cas 813; [1926] SC 20		United Kingdom - Scotland	circa 1926		33
2 FC 552	2 FC 552	Federal Court of Canada	Canada	circa 1960	CanLII	1
3 FC 607	3 FC 607	Federal Court of Canada	Canada	circa 1960	CanLII	1
1992 2 FC 552; 92 DTC 6248; [1992] 1 CTC 296; 53 FTR 49	1992 2 FC 552; 92 DTC 6248; [1992] 1 CTC 296; 53 FTR 49	Federal Court of Canada	Canada	circa 1992	CanLII	1
1993 3 FC 607; 93 DTC 5313; [1993] 2 CTC 113; 156 NR 199	1993 3 FC 607; 93 DTC 5313; [1993] 2 CTC 113; 156 NR 199	Federal Court of Canada	Canada	circa 1993	CanLII	1

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