Canada (National Revenue) v. Stankovic, 2018 FC 462 -- attach -- Stare Decisis
Quebec CA decision relied upon
Stare Decisis
Construction S.Y.L. Tremblay Inc. v. Agence du revenu du Québec, 2018 QCCA 552 -- attach -- Stare Decisis
Court of Quebec not bound by Tax Court decisions/stare decisis does not preclude relitigation where unfairness would otherwise result
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51 -- attach -- Stare Decisis
lower court not bound by a point of law that was assumed rather than examined by a higher court
Scott v. The Queen, 2017 TCC 224 -- attach -- Stare Decisis
Supreme Court obiter accorded deference
Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59 -- attach -- Stare Decisis
prior cases reviewed for principles rather than similar facts
1455257 Ontario Inc. v. Canada, 2016 FCA 100 -- attach -- Stare Decisis
prior decisons overruled only if manifestly wrong
Justice Marshall Rothstein, "An Overview of the Supreme Court of Canada", Bulletin for International Taxation (IBFD), January/February 2016, p. 20. -- attach -- Stare Decisis
Pilfold v. Skog Estate (1989), 64 DLR (4th) 186 (BCCA) -- attach -- Stare Decisis
Carlini Bros. Body Shop Ltd. v. The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J. - G.D.) -- attach -- Stare Decisis
Bozzer v. Canada, 2010 DTC 5025 [at at 6612], 2010 FC 139, rev'd 2011 DTC 5106 [at 5922], 2011 FCA 186 -- attach -- Stare Decisis
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