Cases
The following is a detailed list of significant cases counseled by Thorsteinssons’ lawyers.
Jump to:
- Supreme Court of Canada
- Federal Court of Appeal
- Tax Court of Canada
- Federal Court
- Exchequer Court of Canada
- Provincial Courts
Supreme Court of Canada
Canada v. Loblaw Financial Holdings Inc.
2021 SCC 51
Canada v. Alta Energy Luxembourg S.A.R.L
2021 SCC 49
Wakeling v. United States of America
[2014] 3 SCR 549
Daishowa‑Marubeni International Ltd. v. Canada
[2013] 2 SCR 336
Fundy Settlement v. Canada
[2012] 1 SCR 520
Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada
[2006] 2 SCR 447
Mathew v. Canada
[2005] 2 SCR 643
Nova Scotia Power Inc. v. Canada
[2004] 3 SCR 53
R. v. Ling
[2002] 3 SCR 814
Walls v. Canada
[2002] 2 SCR 684
Spire Freezers Ltd. v. Canada
[2001] 1 SCR 391
65302 British Columbia Ltd. v. Canada
[1999] 3 SCR 804
Ikea Ltd. v. Canada
[1998] 1 SCR 196
R. v. Mara Properties Ltd.
[1996] 2 SCR 161
Tennant v. M.N.R.
[1996] 1 SCR 305
Friesen v. Canada
[1995] 3 SCR 103
Crown Forest Industries Ltd. v. Canada
[1995] 2 SCR 802
Minister of Finance v. Kicking Horse Forest Products Ltd.
[1976] 1 SCR 711
Minister of National Revenue v. Inland Industries Limited
[1974] SCR 514
Donald Applicators Ltd. v. Minister of National Revenue
71 DTC 5202
H.A. Roberts Limited v. Minister of National Revenue
[1969] SCR 719
Minister of National Revenue v. Freud
[1969] SCR 75
Vina-Rug (Canada) Limited v. Minister of National Revenue
[1968] SCR 193
British Columbia Power Corporation, Limited v. Minister of National Revenue
[1968] SCR 17
Minister of National Revenue v. Steer
[1967] SCR 34
Minister of National Revenue v. Lade
[1966] SCR 89
Dobieco Ltd. v. Minister of National Revenue
[1966] SCR 95
Fraser v. Minister of National Revenue
[1964] SCR 657
Crown Trust Co. v. MacAulay et al.
[1964] SCR 391
Federal Court of Appeal
Canada v Alta Energy Luxembourg SARL
2020 FCA 43
Bakorp Management Ltd v Canada
2019 FCA 195
Univar Holdco Canada ULC v. Canada
2017 FCA 207
Canada v. Green
2017 FCA 107
Alexander College Corp. v. Canada
2016 FCA 269
Bakorp Management Ltd. v. Canada (National Revenue)
2016 FCA 74
Marzen Artistic Aluminum Ltd. v. Canada
2016 FCA 34
Blackmore v. Canada
2014 FCA 210
Bakorp Management Ltd. v. Canada
2014 FCA 104
Canada v. Lehigh Cement Limited
2014 FCA 103
Canada v. Stanley J. Tessmer Law Corporation
2013 FCA 290
Tele-Mobile Company Partnership v. Canada
2013 FCA 149
Whitehorse (City) v. Canada
2013 FCA 144
1207192 Ontario Limited v. Canada
2012 FCA 259
Blackmore v. Canada
2011 FCA 335
Canada v. Lehigh Cement Limited
2011 FCA 120
St. Michael Trust Corp. v. Canada
2010 FCA 309
Brandon (City) v. Canada
2010 FCA 244
Zen v. Canada (National Revenue)
2010 FCA 180
Lehigh Cement Limited v. Canada
2010 FCA 124
Toronto Transit Commission v. Canada (National Revenue)
2010 FCA 33
North American Tea & Coffee Inc. v. Canada (Border Services Agency)
2009 FCA 374
Canada v. Aujla
2008 FCA 304
Casey v. Canada
2008 FCA 299
North Shore Health Region v. Canada
2008 FCA 2
Canada v. MIL (Investments) S.A.
2007 FCA 236
Canada v. Anchor Pointe Energy Ltd.
2007 FCA 188
CCLI (1994) INC v. Canada
2007 FCA 185
Canada v. Lake City Casinos Limited
2007 FCA 100
Xco Investments Ltd. v. Canada
2007 FCA 53
Canada v. 236130 British Columbia Ltd.
2006 FCA 352
Canada v. Roitman
2006 FCA 266
Canada (Minister of National Revenue) v. Ellingson
2006 FCA 202
Walker v. Canada
2005 FCA 393
Hammill v. Canada
2005 FCA 252
Klotz v. Canada
2005 FCA 158
Inco Limited. v. Canada
2005 FCA 38
Inco Limited v. Canada
2005 FCA 44
Imperial Oil Ltd. v. Canada
2004 FCA 361
CIT Financial Ltd. v. Canada
2004 FCA 201
Canada v. Anchor Pointe Energy Ltd.
2003 FCA 294
Brown v. Canada
2003 FCA 192
Canada v. Nova Scotia Power Inc.
2003 FCA 33
Kaulius v. Canada
2003 FCA 371
Canada v. Jabin Investments Ltd.
2002 FCA 520
Dunn v. Canada
2002 FCA 506
Canada (Attorney General) v. Buchanan
2002 FCA 231
Precision Gutters Ltd. v. Canada (Minister of National Revenue)
2002 FCA 207
Canada v. Citibank Canada
2002 FCA 128
C.W. Agencies Inc. v. Canada
2001 FCA 393
Degeer v. Canada
2001 FCA 152
Val Bruna Holdings v. The Queen
2001 FCA 45
Canada v. Sussex Square Apartments Ltd.
2000 DTC 6548
Point Grey Golf & Country Club v. Canada
2000 DTC 6217
Northwood Pulp and Timber Ltd. v. Canada
98 DTC 6640
P.L. Construction Ltd. v. Canada
1998 CanLII 8048 (FCA)
Canada v. 65302 British Columbia Ltd.
98 DTC 6002
Canada v. Wu
98 DTC 6004
Canada v. McMynn
97 DTC 5325
Hartwig v. Canada
97 DTC 5202
Canada v. Diversified Holdings Ltd.
97 DTC 5202
Cyprus Anvil Mining Corp. v. R.
90 DTC 6063
Oceanspan Carriers Ltd. v. R.
87 DTC 5102
R. v. Demco Management Ltd.
85 DTC 5603
Lor-Wes Contracting Ltd. (appelante) c. La Reine (intimée)
85 DTC 5310
Gibraltar Mines Ltd. v. R.
83 DTC 5294
R. v. Columbia Enterprise Ltd.
83 DTC 5247
British Columbia Telephone Co. v. Carvalho
82 DTC 6316
British Columbia Railway v. R.
81 DTC 5089
Royal American Shows Inc. v. McClelland
77 DTC 5052
Sudden Valley Inc. v. Minister of National Revenue
76 DTC 6448
Moldowan v. R.
75 DTC 5216
R. v. Anderson
74 DTC 6644
Universal Timber Products Ltd. v. R.
74 DTC 6413
Minister of National Revenue v. Bessemer Trust Co.
73 DTC 5045
Tax Court of Canada
Marine Atlantic Inc. v. The King
2023 TCC 95
Univar Holdco Canada ULC v The Queen
2020 TCC 15
Alta Energy Luxembourg SARL v The Queen
2018 TCC 235
Alta Energy Luxembourg SARL v The Queen
2018 TCC 152
Applewood Holdings Inc v The Queen
2018 TCC 231
Huntly Investments Limited v. The Queen
2017 TCC 255
2078970 Ontario Inc. (Lux) v. The Queen
2017 TCC 173
MP Western Properties Inc. v. The Queen
2017 TCC 82
Bakorp Management Ltd. v. The Queen
2016 TCC 165
Bauer v. The Queen
2016 TCC 136
Marine Atlantic Inc. v. The Queen
2016 TCC 46
Elim Housing Society v. The Queen
2015 TCC 282
Cartier House Care Centre Ltd. v. The Queen
2015 TCC 278
Remtilla v. The Queen
2015 TCC 200
Tele-Mobile Company v. The Queen
2015 TCC 197
594710 British Columbia Ltd. v. The Queen
2016 TCC 288
Bakorp Management Ltd. v. The Queen
2015 TCC 36
568864 B.C. Ltd. v. The Queen
2014 TCC 373
British Columbia Ferry Services Inc v. The Queen
2014 TCC 305
Marzen Artistic Aluminum Ltd. v. The Queen
2014 TCC 194
Blackmore v. The Queen
2013 TCC 264
Lehigh Cement Limited v. The Queen
2013 TCC 176
Whitehorse (City) v. The Queen
2012 TCC 298
Tele-Mobile Company Partnership v. The Queen
2012 TCC 256
Swain v. The Queen
2012 TCC 46
Banks v. The Queen
2011 TCC 415
1207192 Ontario Limited v. The Queen
2011 TCC 383
Stow v. The Queen
2010 TCC 406
Fraser International College Limited v. The Queen
2010 TCC 63
Garron Family Trust v. The Queen
2009 TCC 450
Jones Development Corporation v. The Queen
2009 TCC 397
The City of Brandon v. The Queen
2009 TCC 369
Nichols v. The Queen
2009 TCC 334
Doteasy Technology Inc v. The Queen
2009 TCC 324
Lehigh Cement Limited v. The Queen
2009 TCC 237
Toronto Transit Commission v. M.N.R.
2009 TCC 24
Miotto v. The Queen
2008 TCC 128
Aujla v. The Queen
2007 TCC 764
Laramee v. The Queen
2007 TCC 365
Dyck v. The Queen
2007 TCC 458
Zaenker v. The Queen
2007 TCC 440
Nuytten v. The Queen
2007 TCC 321
Weyerhaeuser Company Limited v. The Queen
2007 TCC 65
Howson v. The Queen
2006 TCC 644
North Shore Health Region v. The Queen
2006 TCC 585
MIL (Investments) S A v. The Queen
2006 TCC 460
Tsuruda v. The Queen
2006 TCC 288
Braisher v. The Queen
2006 TCC 268
Lake City Casinos Limited v. M.N.R.
2006 TCC 225
Netolitzky v. The Queen
2006 TCC 172
Corvalan v. The Queen
2006 TCC 200
Westward Explorations Ltd. v. The Queen
2006 TCC 105
236130 British Columbia Ltd. v. The Queen
2005 TCC 770
XCO Investments Ltd. v. The Queen
2005 TCC 655
Yoon v. The Queen
2005 TCC 366
The McDonnell Consulting Corporation v. M.N.R.
2005 TCC 62
Howe v. The Queen
2004 TCC 719
Inco Limited v. The Queen
2004 TCC 468
Super West Homes Inc. v. The Queen
2004 TCC 328
The Royal Winnipeg Ballet v. M.N.R.
2004 TCC 390
Sidhu v. The Queen
2004 TCC 174
Twin Islands Estates Ltd v. The Queen
2004 TCC 141
CIT Financial Ltd. v. The Queen
2003 TCC 544
Dick Irwin Group Ltd v. The Queen
2003 TCC 537
Marach v. The Queen
30 BLR (3d) 23
Ferster v. The Queen
[2003] 2 CTC 2232
Grove Acceptance Ltd. v. The Queen
[2003] 1 CTC 2377
Ahmad v. The Queen
[2002] 4 CTC 2497
Jones v. The Queen
[2002] 3 CTC 2483
Hill v. The Queen
2002 DTC 1749
Datacalc Research Corporation v. The Queen
2002 DTC 1479
Brown v. The Queen
2002 DTC 1385
Nova Scotia Power Inc. v. The Queen
2002 DTC 1432
Mathew v. The Queen
2002 DTC 1637
Jabin Investments Ltd. v. The Queen
2001 DTC 1002
Brown v. The Queen
2001 DTC 1094
Sherway Centre Limited v. The Queen
2001 DTC 1021
Rogic v. The Queen
2001 DTC 855
Granite Bay Charters Ltd. v. The Queen
2001 DTC 615
Triumph Implementation Consulting Corp. v. M.N.R.
[2001] TCJ No. 201
C.W. Agencies Inc v. The Queen
2000 DTC 2372
British Columbia Insurance Co. v. Minister of National Revenue
79 DTC 668
MacMillan Bloedel Ltd. v. Minister of National Revenue
79 DTC 297
Ferris v. Minister of National Revenue
77 DTC 17
1945 Foundation v. Minister of National Revenue
74 DTC 1079
Harbord Investments Ltd. v. Minister of National Revenue
70 DTC 1488
Pietrow v. Minister of National Revenue
66 DTC 684
Molleur v. Minister of National Revenue
64 DTC 788
Lord Elgin Hotel Ltd. v. Minister of National Revenue
64 DTC 637
Wheeler Airlines Ltd. v. Minister of National Revenue
64 DTC 290
Federal Court
Connolly v. Canada (National Revenue)
2017 FC 1006
Canada (National Revenue) v. 0741449 B.C. Ltd.
2016 FC 530
Luking v. Canada (Public Safety and Emergency Preparedness)
2013 FC 222
Coastal Resources Limited v. Canada (National Revenue)
2009 FC 181
Utah Mines Ltd. v. Canada
91 DTC 5245
MacMillan Bloedel Ltd. c. Canada
[1991] 1 CTC 204
Cal Investments Ltd. c. Canada
90 DTC 6556
Haro Pacific Enterprises Ltd. v.
90 DTC 6583
Mohawk Oil Co. v. R.
90 DTC 6434
MacMillan Bloedel Ltd. v. R.
90 DTC 6219
Imperial Stables (1981) Ltd. v. R.
90 DTC 6135
Joyner c. Ministre du Revenu national
88 DTC 6459
Oceanspan Carriers Ltd. v. R.
85 DTC 5621
Twentieth Century Fox Film Corp. v. R.
85 DTC 5513
Cyprus Anvil Mining Corp. v. R.
85 DTC 5306
O’Brien v. R.
85 DTC 5202
Gibraltar Mines Ltd. v. R.
85 DTC 5085
Woodbine Developments Ltd. v. R.
84 DTC 6556
Demco Management Ltd. v. Minister of National Revenue
84 DTC 6065
Lor-Wes Contracting Ltd. v. R.
83 DTC 5016
E.H. Price Ltd. v. R.
82 DTC 6320
Elworthy v. R.
82 DTC 6067
Gibraltar Mines Ltd. v. R.
82 DTC 6031
Brunette Investments Co. v. R.
[1981] FCJ No. 1010
R. v. Columbia Enterprises Co.
[1981] FCJ No. 409
Hoyle Industries Ltd. v. Hoyle Twines Ltd.
80 DTC 6363
Tahsis Co. Ltd. c. R.
79 DTC 5328
British Columbia Railway v. R.
79 DTC 5257
British Columbia Railway v. R.
79 DTC 5020
Storrow v. R.
78 DTC 6551
Gahrns v. R.
78 DTC 6436
R. v. Cruickshank
77 DTC 5226
Sudden Valley Inc. v. Minister of National Revenue
76 DTC 6178
Royal American Shows Inc. v. Minister of National Revenue
75 DTC 5375
Sunshine Mining Co. v. R.
75 DTC 5126
Ministre du Revenu national c. Furnasman Ltd.
73 DTC 5599
Universal Timber Products Ltd. c. R.
73 DTC 5500
R. v. Anderson
73 DTC 5444
MacMillan Bloedel (Alberni) Ltd. v. Minister of National Revenue
73 DTC 5264
Pay-Less Meat Market Ltd. v. Minister of National Revenue
73 DTC 5102
Minister of National Revenue v. Bessemer Trust Co.
72 DTC 6404
Exchequer Court of Canada
Minister of National Revenue v. Inland Industries Ltd.
71 DTC 5136
Vanwest Logging Co. v. Minister of National Revenue
71 DTC 5120
Hall v. Minister of National Revenue
70 DTC 6333
Farris v. Minister of National Revenue
70 DTC 6179
Farris v. Minister of National Revenue
70 DTC 6196
A.I.M. Steel Ltd. v. Minister of National Revenue
69 DTC 5305
Jordans Rugs Ltd. v. Minister of National Revenue
69 DTC 5290
Calona Wines Ltd. v. Deputy Minister of National Revenue
69 DTC 5190
H.A. Roberts Ltd. v. Minister of National Revenue
68 DTC 5330
Davidson v. Minister of National Revenue
68 DTC 5086
Terminal Dock & Warehouse Co. v. Minister of National Revenue
68 DTC 5060
Georgia Gulf Estates Ltd. v. Minister of National Revenue
68 DTC 5026
Mitchell v. Minister of National Revenue
68 DTC 5006
Vina-Rug (Canada) Ltd. v. Minister of National Revenue
66 DTC 5373
British Columbia Power Corp. v. Minister of National Revenue
66 DTC 5310
Grand Marais Development Co. v. Minister of National Revenue
65 DTC 5286
Molleur v. Minister of National Revenue
65 DTC 5166
Steer v. Minister of National Revenue
65 DTC 5115
Johnston Testers Ltd. v. Minister of National Revenue
65 DTC 5069
Minister of National Revenue v. Lade
64 DTC 5189
Sorbara v. Minister of National Revenue
64 DTC 5325
Goldblatt v. Minister of National Revenue
64 DTC 5118
Provincial Courts
Thermo Design Insulation Ltd.
2017 BCSC 2371
The Herman Grad 2000 Family Trust v Minister of Revenue
2016 ONSC 2402
Shaw Cable Systems Limited v. British Columbia
2016 BCSC 2373
Powell River Energy Inc. v. British Columbia (Minister of Small Business and Revenue)
2015 BCCA 372
R. v. Leung
2015 BCPC 119
Zellstoff Celgar Limited v. British Columbia
2014 BCCA 279
NTN Canada, Inc. v. British Columbia (Finance)
2014 BCSC 2022
Catalyst Paper Corporation v. British Columbia
2014 BCSC 123
KUBO Tuinbouwprojecten B.V. v. British Columbia (Finance)
2014 BCSC 2020
0741508 B.C. Ltd. and 0768723 B.C. Ltd. (Re)
2014 BCSC 1791
Zellstoff Celgar Limited v. British Columbia
2013 BCSC 1108
Pacific National Processing Ltd. v. British Columbia
2013 BCSC 279
R. v. He
2012 BCCA 318
Tele-Mobile Company v. British Columbia
2012 BCSC 1303
Cott Corporation v. British Columbia
2012 BCSC 1514
Teck Cominco Metals Ltd. v. HMTQ
2011 BCSC 839
R. v. He
2011 BCSC 368
Terasen Gas Inc. v. British Columbia
2010 BCCA 255
Terasen Gas Inc. v. HMTQ
2009 BCSC 1030
Teck Cominco Metals Ltd. v. British Columbia
[2009] 1 CTC 137
Sentinel Hill No. 29 Limited Partnership v. Canada (Attorney General)
2008 DTC 6568
Liverpool Hotels Ltd. v. British Columbia (Attorney General)
82 BCLR (4th) 50
Terasen Gas (Vancouver Island) Inc. v. British Columbia
[2007] 1 CTC 299
Star Choice Television Networks Inc. v. British Columbia
2006 BCSC 679
Coreco Inc. v. British Columbia
2006 BCSC 340
Teck Corp. v. British Columbia
2005 DTC 5336
Telus Communications (B.C.) v. HMTQ (B.C.)
2003 BCCA 331
Thomas v. R.
2002 BCSC 394
Upper Lakes Shipping Limited v. The Minister of Finance
1998 DTC 6364
Similco Mines v. British Columbia (Minister of Energy, Mines and Petroleum Resources)
1997 CanLII 3065 (BCCA)
Fording Coal Ltd. v. British Columbia
1997 CanLII 1919
Tourchin v. Haer
[1990] BCJ No. 1941
R. v. Gill
[1990] 2 CTC 318
MacMillan Bloedel Ltd. v. British Columbia
69 BCLR 11
Equity Silver Mines v. British Columbia (Minister of Finance)
[1985] BCJ No. 24
Erco Industries Ltd. v. British Columbia (Minister of Finance)
[1985] BCJ No. 10
Erco Industries Ltd. v. British Columbia (Minister of Finance)
[1985] BCJ No. 9
Cominco Ltd. v. British Columbia (Minister of Energy, Mines & Petroleum Resources)
[1984] BCJ No. 1198
Equity Silver Mines Ltd. v. British Columbia (Minister of Finance)
[1983] BCJ No. 74
Canada (Attorney General) v. Denson
83 DTC 5063
MacMillan Bloedel Ltd. v. British Columbia (Minister of Finance)
[1982] CTC 269
Crown Zellerbach Canada Ltd. v. Canada (Deputy Attorney General)
82 DTC 6116
Erco Industries Ltd. v. British Columbia (Minister of Finance)
[1981] BCJ No. 1622
Erco Industries Ltd. and Minister of Finance, Re
[1981] BCJ No. 91
Erco Industries Co. and Minister of Finance, Re
[1981] BCJ No. 6
Mohawk Oil Co. v. British Columbia (Minister of Finance)
[1981] BCJ No. 827
Mohawk Oil Co. v. British Columbia (Minister of Finance)
[1980] BCJ No. 102
Ocean Construction Supplies Ltd. v. British Columbia (Minister of Finance)
[1980] 6 WWR 497
MacMillan Bloedel Ltd. v. British Columbia (Minister of Finance)
20 BCLR 248
Zanatta v. British Columbia (Minister of Finance)
3 BCLR 299
Ocean Construction Supplies Ltd. v. British Columbia (Minister of Finance)
[1977] 1 WWR 258
Ocean Construction Supplies Ltd. v. British Columbia (Minister of Finance)
64 DLR (3d) 551
Granisle Copper Ltd. v. British Columbia (Minister of Finance)
[1976] BCJ No. 11
Ocean Construction Supplies Ltd. v. British Columbia (Minister of Finance)
[1975] 3 WWR 557
Granisle Copper Ltd. v. British Columbia (Minister of Finance)
[1975] BCJ No. 22
Kicking Horse Forest Products Ltd. v. British Columbia (Minister of Finance)
[1973] 6 WWR 343
R. v. Canada Trust Co
[1973] CTC 159
Burns v. R.
[1972] 4 WWR 328
Canada Trust Co. v. R.
24 DLR (3d) 753
Tabor Creek Sawmills Ltd. v. British Columbia (Minister of Finance)
27 DLR (3d) 340
Tabor Creek Sawmills Ltd. v. British Columbia (Minister of Finance)
[1971] 5 WWR 196
Canim Lake Sawmills Ltd. and The Queen, Re
3 DLR (3d) 65