Hill-Clark-Francis Limited v. Minister of National Revenue, 63 DTC 1211, [1963] CTC 337, [1963] S.C.R. 452 -- text

Jupson, J. (all concur) :—Hill-Clark-Francis Limited appeals from a judgment of the Exchequer Court which held that a profit made on the sale of certain shares in the year 1952 was income and not a capital gain.

Minister of National Revenue v. Consolidated Holding Co., 72 DTC 6007, [1972] CTC 18, [1974] SCR 419 -- text

Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 SCR 466, [1980] CTC 338 -- text

Dickson, J:—Two issues are raised in this appeal: the first, a constitutional question as to provincial competence to tax a resident beneficiary to whom property situate outside the province has passed on the death of a person domiciled outside the

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