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  • Taxation accounts for 2 out of 654 casebriefs.

Style of causeRatio

Re Eurig Estate, [1998] 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, [1984] 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).