Hyperlawhypertext legal database Harel v. Deputy Minister of Revenue (Quebec) [1978] 1 SCR 851

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Harel v. Deputy Minister of Revenue (Quebec)

[1978] 1 SCR 851 Court SCC Decision date 1977-06-24 English

PartiesJ. Camille Haret Appellant·The Deputy Minister of Revenue of the Province of Quebec Respondent

Counsel (4)
Jacques Monette and André Poupart, for the appellant.
Gaétan Ouellet, Pierre Fortin and François Tremblay, for the respondent.
Solicitors for the appellant: Tessier, Corbeil & Bourbeau, Montreal.
Solicitor for the respondent: Gaétan Ouellet, Montreal.

Judges Ritchie, Roland Almon; Pigeon, Louis-Philippe; Dickson, Robert George Brian; Beetz, Jean; de Grandpré, Louis-Philippe

Delivered by Judgment of the Court

On appeal from Quebec

Subjects Taxation

Contents

Judgment of the Court

The judgment of the Court was delivered by

[1975] C.A. 88.
(1932), 16 T.C. 605.
(1965), 65 D.T.C. 5166.
(1954), 54 D.T.C. 407.
[19741 1 F.C. 580.
[1891] A.C. 531.
[1941] 2 D.L.R. 534.

Footnotes

  1. [1] [1975] C.A. 88.
  2. [2] (1932), 16 T.C. 605.
  3. [3] (1965), 65 D.T.C. 5166.
  4. [4] (1954), 54 D.T.C. 407.
  5. [5] [19741 1 F.C. 580.
  6. [6] [1891] A.C. 531.
  7. [7] [1941] 2 D.L.R. 534.

Cases cited

  • A.C. 531 A.C. 531 ¶ 6
  • 2 D.L.R. 534 2 D.L.R. 534 ¶ 7