|Style of cause||Ratio|
Re Eurig Estate,  2 SCR 565
An executor of an estate plays the role of collection agent only and is not personally responsible for the tax on the estate; therefore a provision imposing probate fees is acceptable as it constitutes a direct tax (and is therefore within the purview of the province).
Stubart Investments Ltd v The Queen,  1 SCR 536
There is no jurisprudential principle that there must be a business purpose (to a transaction that results in a decrease in taxes payable).