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65302 British Columbia Ltd v Canada     9

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
G4S Cash Solutions (UK) Ltd v HMRC	[2016] UKFTT 239	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2016	BAILII		1
Imperial Oil Ltd v Canada; Inco Ltd v Canada	[2006] SCC 46; [2006] 2 SCR 447; [2006] SCJ No 46	Supreme Court of Canada	Canada	20 Oct 2006	Supreme Court of Canada		9
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		3
Canada Trustco Mortgage Co v Canada	[2005] SCC 54; [2005] 2 SCR 601; [2005] SCJ No 56	Supreme Court of Canada	Canada	19 Oct 2005	Supreme Court of Canada		12
Commissioner of Taxation v La Rosa	[2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1	Federal Court of Australia	Australia - Commonwealth	5 Jun 2003	AustLII		11
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
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
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		10
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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1999] Docket 26352	[1999] Docket 26352		United States - Pennsylvania	circa 1999			1
McKnight (Inspector of Taxes) v Sheppard	[1999] UKHL 6; [1999] 3 All ER 491; [1999] 1 WLR 1333; (1999) 71 Tax Cas 419	House of Lords	United Kingdom	circa 1999	BAILII		16
Canderel Ltd v Canada	[1998] 1 SCR 147	Supreme Court of Canada	Canada	12 Feb 1998	Supreme Court of Canada		8
Rizzo & Rizzo Shoes Ltd (Re)	[1998] 1 SCR 27			circa 1998			55
Federal Court of Appeal	[1998] 1 CTC 131; 98 DTC 6002; (1997) 221 NR 175		Canada	circa 1998			1
Royal Bank of Canada v Sparrow Electric Corporation	[1997] 1 SCR 411			circa 1997			16
Alberta (Treasury Branches) v MNR	[1996] 1 SCR 963	Supreme Court of Canada	Canada	25 Apr 1996	Supreme Court of Canada		9
Amway of Canada Ltd v MNR	(1996) 193 NR 381		Canada	circa 1996			1
Friesen v Canada	[1995] 3 SCR 103	Supreme Court of Canada	Canada	21 Sep 1995	Supreme Court of Canada		13
Tax Court of Canada	[1995] 2 CTC 2294		Canada	circa 1995			1
Canada v Antosko	[1994] 2 SCR 312	Supreme Court of Canada	Canada	26 May 1994	Supreme Court of Canada		10
Hall v Hebert	[1993] 2 SCR 159	Supreme Court of Canada	Canada	29 Apr 1993	Supreme Court of Canada		53
Symes v Canada	[1993] 4 SCR 695			circa 1993			26
"The Deductibility of Fines, Penalties, Damages, and Contract Termination Payments"	(1990) 38 Canadian Tax Journal 1399	Canadian Tax Journal	Canada	circa 1990			1
TNT Canada Inc v R	[1988] 2 CTC 91		Canada	circa 1988			1
Mayne Nickless Ltd v FCT	[1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752		Australia - Victoria	29 Jun 1984	AustLII		13
Stubart Investments Ltd v R	[1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305	Supreme Court of Canada	Canada	circa 1984			35
"The deductibility of fines considerations from law and policy perspectives"	(1984) 13 Australian Tax Review 168	Australian Tax Review	Australia	circa 1984	Legal Online / Informit		1
Reference re Agricultural Products Marketing Act	[1978] 2 SCR 1198			circa 1978			16
"Public Policy Limitations on the Deductibility of Fines and Penalties: Judicial Inertia"	(1978) 16 Osgoode Hall Law Journal 19	Osgoode Hall Law Journal	Canada	circa 1978	HeinOnline / LexisNexis		1
Day & Ross Ltd v R	1977 1 FC 780	Federal Court of Canada	Canada	circa 1977	CanLII		2
Robinson v CIR	[1965] NZLR 246		New Zealand	circa 1965	LexisNexis		6
MNR v Eldridge	[1964] CTC 545		Canada	circa 1964			2
Commissioner v Sullivan	356 US 27; 2 L Ed 2d 559; 78 SCt 512	United States Supreme Court	United States	17 Mar 1958	WorldLII		25
Tank Truck Rentals, Inc v Commissioner	356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507	United States Supreme Court	United States	17 Mar 1958	WorldLII		43
Beresford v Royal Insurance Co Ltd	[1938] AC 586; [1937] 2 KB 197; [1938] 2 All ER 602		United Kingdom	circa 1938	LexisNexis / Westlaw		110
Herald and Weekly Times Ltd v FCT	(1932) 2 ATD 169		Australia	circa 1932			4
Inland Revenue Commissioners v Von Glehn	[1920] 2 KB 553; (1920) 12 Tax Cas 232		United Kingdom	circa 1920	LexisNexis / Westlaw		17
Royal Trust Co v MNR	57 DTC 1055		Canada	circa 1978			3
2 CTC 2294	2 CTC 2294		Canada	circa 1978			1