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Canada Case Law

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Taxation [1966] SCR 449

Pfizer Corporation v. The Queen

The Supreme Court of Canada held that Limmits biscuits were not exempt foodstuffs under Schedule III and were taxable, dismissing Pfizer’s appeal.

  • Exemption
  • Foodstuffs
  • Pharmaceuticals
  • Statutory interpretation
  • Schedule iii
  • Petition of right
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Taxation [1937] SCR 364

Biltrite Tire Co. v. The King

The Supreme Court of Canada held that retreading worn tires amounted to manufacture or production under the Special War Revenue Act, making Biltrite liable for sales and excise tax.

  • Definition of manufacture
  • Liability for sales tax
  • Liability for excise tax
  • Retreading and repair of goods
  • Sales-tax
  • Excise-tax
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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.