Gustavson Drilling (1964) Ltd. v. Minister of National Revenue

[1977] 1 SCR 271 Court SCC Decision date 1975-12-04 English

PartiesGustavson Drilling (1964) Limited Appellant·The Minister of National Revenue Respondent

Counsel (4)

John McDonald, Q.C., F. R. Matthews, Q.C., and D. C. Nathanson, for the appellant.
C. W. Ainslie, Q.C., and L. P. Chambers, for the respondent.
Solicitors for the appellant: McDonald & Hayden, Toronto.
Solicitors for the respondent: D. S. Maxwell, Ottawa.

Judges Martland, Ronald; Judson, Wilfred; Pigeon, Louis-Philippe; Dickson, Robert George Brian; de Grandpré, Louis-Philippe

Delivered by Majority

On appeal from Federal Court of Appeal

Subjects Taxation

The judgment of Martland, Judson and Dickson JJ. was delivered by

The judgment of Pigeon and de Grandpré JJ. was delivered by

[1972] F.C. 1193.

[1973] S.C.R. 189.

[1933] S.C.R. 47.

[1933] S.C.R. 629.

[1895] A.C. 425.

Footnotes

[1] [1972] F.C. 1193.
[2] [1973] S.C.R. 189.
[3] [1933] S.C.R. 47.
[4] [1933] S.C.R. 629.
[5] [1895] A.C. 425.
[6] [1961] C.T.C. 490 (Exch.).
[7] [1961] 2 All E.R. 721 (P.C.).
[8] [1965] S.C.R. 291.
[9] (1886), 31 Ch.D. 402.
[10] [1933] S.C.R. 47.

Cases cited

F.C. 1193 F.C. 1193 ¶ 1
Assessment Commissioner (Stouffville) v. Mennonite Home Association item-4208-1972-10-18 scc 1972-10-18 ¶ 2
Acme (Village) School District No. 2296 v. Steele Smith scr-1933-47 scc 1932-12-23 ¶ 3
Spooner Oils Ltd. v. Turner Valley Gas Conservation scr-1933-629 scc 1933-10-03 ¶ 4
A.C. 425 A.C. 425 ¶ 5