Canfor Ltd. v. Minister of Finance

[1978] 1 SCR 1047 Court SCC Decision date 1977-11-23 English

PartiesCanfor Limited Appellant·Minister of Finance Respondent

Counsel (4)

B.J. Wallace, for the appellant.
J.I. Bird, Q.C., and R. Macfarlane, for the respondent.
Solicitors for the appellant: Lawson, Lundell, Lawson & McIntosh, Vancouver.
Solicitors for the respondent: Owen, Bird, Vancouver.

Judges Ritchie, Roland Almon; Spence, Wishart Flett; Pigeon, Louis-Philippe; Estey, Willard Zebedee; Pratte, Yves

Delivered by Judgment of the Court — RITCHIE J.

On appeal from British Columbia

Subjects Taxation

Contents

Judgment of the Court — RITCHIE J.

The judgment of the Court was delivered by

RITCHIE J.—I would allow this appeal and adopt the reasons for judgment delivered by Mr. Justice Fulton at trial.

The cross-appeal is dismissed with costs.

The appellant is entitled to its costs of the appeal both in this Court and the Court of Appeal.

Judgment accordingly.

Solicitors for the appellant: Lawson, Lundell, Lawson & McIntosh, Vancouver.

Solicitors for the respondent: Owen, Bird, Vancouver.

Footnotes

[1] [1977] 2 W.W.R. 673.
[2] [1976] 3 W.W.R. 519.