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Canada Case Law

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Constitutional law 2018 SCC 15

R. v. Comeau

Court
Supreme Court of Canada

La Cour suprême a conclu que l’art. 134(b) de la Liquor Control Act du Nouveau-Brunswick ne contrevient pas à l’art. 121 de la Loi constitutionnelle de 1867.

  • Section 121 interpretation
  • Stare decisis and evidentiary exception
  • Division of powers (ss.91,92)
  • Statutory interpretation (purposive)
  • Liquor control regulation
  • Constitutional-law
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Constitutional law [1924] SCR 317

Reference In Re Validity of Manitoba Act, 13 Georges V, c.17

Court
Supreme Court of Canada

The Supreme Court of Canada held Manitoba’s Grain Futures Taxation Act ultra vires because the levy was indirect in substance and the scheme could not be severed.

  • Direct taxation
  • Indirect taxation
  • Provincial legislative competence
  • Section 92(2) bna act
  • Section 121 bna act
  • Grain futures regulation
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About this LexChat collection

Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.