Hyperlawhypertext legal database Del Zotto v. Canada [1999] 1 SCR 3

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Del Zotto v. Canada

[1999] 1 SCR 3 Court SCC Decision date 1999-01-21 Docket 26174 English

PartiesHer Majesty The Queen in right of Canada Appellants·the Minister of National Revenue Appellants·John Edward Thompson Appellants·Angelo Del Zotto and Herbert B. Noble Respondents·The Attorney General for Ontario Interveners·the Attorney General of Quebec and the Attorney General for Alberta Interveners

Judges Lamer, Antonio; L'Heureux-Dubé, Claire; Gonthier, Charles Doherty; McLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil

Delivered by Majority

On appeal from Federal Court of Appeal

Subjects Constitutional law Taxation

Contents
The Court -- The appeal is allowed with costs throughout for the reasons given by Strayer J.A. of the Federal Court of Appeal. The judgment of the Court of Appeal is set aside and the trial judgment is restored. The constitutional questions are answered as follows: