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Canada Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

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Insolvency 2006 BCSC 984

Cox v. Crystal Graphite Corporation et al

Court
Supreme Court of British Columbia

The court approved a receiver-manager’s sale of Canada Pumice Corporation assets to Brian Wear, finding his conditional offer produced the best net recovery.

  • Court-approved sale by receiver
  • Best price versus process integrity
  • Conditional versus unconditional offers
  • Assignment of mineral/mining rights
  • Duty to consult
  • Receiver-sale-approval
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Taxation [1960] SCR 24

Western Minerals Ltd. v. Minister of National Revenue

Court
Supreme Court of Canada

The Supreme Court of Canada held that payments received by Western Minerals Ltd. were taxable income, not capital receipts, and dismissed the appeal.

  • Capital gain v. income
  • Royalty payments
  • Business receipts
  • Assessment and objection
  • Taxation
  • Income-tax
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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.