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Will-Kare Paving & Contracting Ltd v Canada   flag  6

[2000] SCC 36; [2000] 1 SCR 915
Canada
20th July, 2000

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Elnami v Tasmania [2020] TASSC 54 Supreme Court of Tasmania Australia - Tasmania 12 Nov 2020 AustLII flag
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
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
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

Legislation Cited

Legislation Name Provision
Income Tax Regulations (WA) s20

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2000] Docket 26601 [2000] Docket 26601 United States - Pennsylvania circa 2000 flag 1
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
"Interpreting the Income Tax Act - Part 2: Toward a Pragmatic Approach" (1999) 47 Canadian Tax Journal 741 Canadian Tax Journal Canada circa 1999 flag 3
"Interpreting the Income Tax Act – Part 1: Interpretive Doctrines" (1999) 47 Canadian Tax Journal 464 Canadian Tax Journal Canada circa 1999 flag 1
Rizzo & Rizzo Shoes Ltd (Re) [1998] 1 SCR 27 circa 1998 56
Continental Bank Leasing Corporation v Canada [1998] 2 SCR 298 circa 1998 9
Federal Court of Appeal 98 DTC 6203; (1998) 232 NR 381 Canada circa 1998 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
Tennant v MNR [1996] 1 SCR 305 Supreme Court of Canada Canada 22 Feb 1996 Supreme Court of Canada flag 6
"The Interpretation of Tax Legislation and the Rule of Law – Rejoinder" (1996) 75 Canadian Bar Review 151 Canadian Bar Review Canada circa 1996 flag 1
Tax Court of Canada 97 DTC 506; [1996] 2 CTC 2426 Canada circa 1996 flag 1
Friesen v Canada [1995] 3 SCR 103 Supreme Court of Canada Canada 21 Sep 1995 Supreme Court of Canada flag 13
Thibaudeau v Canada [1995] 2 SCR 627 Supreme Court of Canada Canada 25 May 1995 Supreme Court of Canada flag 18
1995 1 FC 830 1995 1 FC 830 Federal Court of Canada Canada circa 1995 CanLII flag 1
R v McIntosh [1995] 1 SCR 686 circa 1995 11
"The Income Tax Act: The Rules of Interpretation and Tax Avoidance Purpose vs Plain Meaning: Which, When and Why?" (1995) 74 Canadian Bar Review 563 Canadian Bar Review Canada circa 1995 flag 1
"Interpretation of Tax Legislation: The Evolution of Purposive Analysis" (1995) 43 Canadian Tax Journal 1167 Canadian Tax Journal Canada circa 1995 flag 1
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
Symes v Canada [1993] 4 SCR 695 circa 1993 26
H W Liebig & Co v Leading Investments Ltd [1986] 1 SCR 70 Supreme Court of Canada Canada 28 Feb 1986 Supreme Court of Canada flag 1
Stubart Investments Ltd v R [1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305 Supreme Court of Canada Canada circa 1984 flag 35
Crown Tire Service Ltd v R 1984 2 FC 219 Federal Court of Canada Canada circa 1984 CanLII flag 1
Nowegijick v R [1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20 Supreme Court of Canada Canada 25 Jan 1983 Supreme Court of Canada flag 60
Harel v Deputy Minister of Revenue of Quebec [1978] 1 SCR 851 Supreme Court of Canada Canada 24 Jun 1977 Supreme Court of Canada flag 6
"Statutory Interpretation: An Outline of Method" (1976) 3 Dalhousie Law Journal 333 Dalhousie Law Journal Canada circa 1976 HeinOnline / LexisNexis flag 4
"Statute Interpretation in a Nutshell" (1938) 16 Canadian Bar Review 1 Canadian Bar Review Canada circa 1938 flag 19
Rolls-Royce (Canada) Ltd v R 93 DTC 5031 Canada circa 1995 flag 1
90 DTC 6320 90 DTC 6320 Canada circa 1995 flag 1
R v Nowsco Well Service Ltd 90 DTC 6312 Canada flag 1
Halliburton Services Ltd v R 85 DTC 5336 Canada circa 1995 flag 1

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