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Premium Iron Ores Ltd v Minister of National Revenue   flag  1

[1966] SCR 685
Canada
28th June, 1966

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Mattabi Mines Ltd v Ontario (Minister of Revenue) [1988] 2 SCR 175 Supreme Court of Canada Canada 20 Oct 1988 Supreme Court of Canada flag 4

Legislation Cited

Legislation Name Provision
Income Tax Act, 1918 (Cth)
Income Tax Act, 1948 (Cth)
Finance Act 1940 s3, s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Rushden Heel Co Ltd v IRC [1948] UKHL TC_30_298; [1948] 2 All ER 378 House of Lords United Kingdom 14 Jul 1948 BAILII flag 1
Mitchell v B W Noble Ltd [1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Feb 1927 BAILII flag 31
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64
Gresham Life Assurance Society v Styles [1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185 United Kingdom 31 May 1892 CommonLII flag 50
Russell v Town and County Bank [1888] UKLawRpAC 27; (1888) 13 AC 418 United Kingdom 26 Apr 1888 CommonLII flag 23
Cannon v Villars [1878] UKLawRpCh 99; (1878) 8 Ch D 415 Court of Chancery United Kingdom 7 Mar 1878 CommonLII flag 50
(Inspector of Taxes) v Great Boulder Proprietary Gold Mines, Ltd (1952) 1 All ER 360; 33 Tax Cas 75 United Kingdom circa 1952 LexisNexis flag 6
Income Tax Commissioner v Singh [1942] 1 All ER 362 United Kingdom circa 1942 LexisNexis flag 7
Income Tax Commissioner v Singh (1942) 1 All ER 262 United Kingdom circa 1942 LexisNexis flag 1
Scammell and Nephew, Ltd v Rowles (1939) 1 All ER 337 United Kingdom circa 1939 LexisNexis flag 3
Inland Revenue Commissioners v Dowdall, O’Mahoney & Co. Ltd [1952] AC 401 United Kingdom circa 1952 LexisNexis / Westlaw flag 4
Smith's Potato Estates Ltd v Bolland [1948] AC 508; [1948] 2 All ER 367 United Kingdom circa 1948 LexisNexis / Westlaw flag 15
Southern v Borax Consolidated Ltd (1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597 United Kingdom circa 1941 LexisNexis / Westlaw flag 22
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden [1937] AC 685; (1937) 2 All ER 291 United Kingdom circa 1937 LexisNexis / Westlaw flag 16
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Hancock v General Reversionary and Investment Co , Ltd [1919] 1 KB 25; 7 Tax Cas 358 United Kingdom circa 1919 LexisNexis / Westlaw flag 25
[1906] AC 448 [1906] AC 448 United Kingdom circa 1906 LexisNexis / Westlaw flag 55
River Wear Commissioners v Adamson (1877) 2 AC 743; [1874-80] All ER 1; 47 LJQB 193 United Kingdom circa 1877 LexisNexis / Westlaw flag 247
8 AC 891 8 AC 891 United Kingdom circa 1937 LexisNexis / Westlaw flag 17
Mattabi Mines Ltd v Ontario (Minister of Revenue) [1988] 2 SCR 175 Supreme Court of Canada Canada 20 Oct 1988 Supreme Court of Canada flag 4
Evans v Minister of National Revenue [1960] SCR 391 Supreme Court of Canada Canada 8 Mar 1960 Supreme Court of Canada flag 1
136 CTC 21; 71 CRTC 29; 58 DTC 1022; 12 DLR (2d) 369 136 CTC 21; 71 CRTC 29; 58 DTC 1022; 12 DLR (2d) 369 Canada circa 1988 flag 1
4 DLR 657 4 DLR 657 circa 1988 2
334 CTC 158; 60 DTC 1095 334 CTC 158; 60 DTC 1095 Canada circa 1988 flag 1
3 Fox Pat C 1; 2 DLR 337 3 Fox Pat C 1; 2 DLR 337 Canada circa 1988 flag 1
Alexander Howard & Co , Ltd v Bentley (1948) 30 Tax Cas 334 United Kingdom circa 1948 flag 2
Russell v Town and County Bank 2 Tax Cas 321 United Kingdom circa 1988 flag 2
54 DTC 1011; 20 CPR 68; 2 DLR 1 54 DTC 1011; 20 CPR 68; 2 DLR 1 Canada circa 1988 flag 1
3 Fox Pat C 13; 2 CPR 211; 2 DLR 62 3 Fox Pat C 13; 2 CPR 211; 2 DLR 62 Canada circa 1988 flag 1
Minister of National Revenue v Kellogg Co of Canada [1943] RCS 58 Supreme Court of Canada Canada circa 1943 flag 1
22 Tax Cas 479 22 Tax Cas 479 United Kingdom circa 1988 flag 2
Minister v Kellogg [1943] SCR 58 circa 1943 2
22 DLR (2d) 609 22 DLR (2d) 609; 60 DTC 1047 Canada circa 1988 flag 1
BC Electric Ry Co v MNR [1958] SCR 133; 12 DLR (2d) 369; 58 DTC 1022; 77 CRTC 29; [1958] CTC 21 Supreme Court of Canada Canada circa 1958 flag 4
18 Tax Cas 555 18 Tax Cas 555 United Kingdom circa 1937 flag 1
Inland Revenue Commissioners v Patrick Thomson, Ltd [1956] LTC 1813 United Kingdom circa 1956 flag 1
137 CTC 21; 71 CRTC 29; 58 DTC 1022; 12 DLR (2d) 369 137 CTC 21; 71 CRTC 29; 58 DTC 1022; 12 DLR (2d) 369 Canada circa 1937 flag 1
Dominion Natural Gas Ltd v MNR [1941] SCR 19; [1940] 4 DLR 657 circa 1940 4
Whelan (Inspector of Taxes) v Dover Harbour Board (1934) 151 LT 288 United Kingdom circa 1934 flag 1
Evans v The Minister of National Revenue [1960] RCS 391 Supreme Court of Canada Canada circa 1960 flag 1
64 DTC 5131 64 DTC 5131; [1964] CTC 202 Canada circa 1937 flag 1
Minister of National Revenue v LD Caulk Co [1954] SCR 55 circa 1954 2

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