Cases

The following is a detailed list of significant cases counseled by Thorsteinssons’ lawyers.

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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