Hyperlawhypertext legal database The Queen v. Cie Imm. BCN Ltée [1979] 1 SCR 865

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The Queen v. Cie Imm. BCN Ltée

[1979] 1 SCR 865 Court SCC Decision date 1979-02-06 English

PartiesHer Majesty The Queen Appellant; and Compagnie Immobilière BCN Limitée Respondent

Counsel (4)
Alban Garon, Q.C., Wilfrid Lefebvre and Pierre Barnard, for the appellant.
Maurice Régnier, Q.C. and Robert Couzin, for the respondent.
Solicitor for the appellant: D. S. Thorson, Ottawa.
Solicitors for the respondent: Stikeman, Elliot, Tamaki, Mercier & Robb, Montreal.

Judges Pigeon, Louis-Philippe; Dickson, Robert George Brian; Beetz, Jean; Estey, Willard Zebedee; Pratte, Yves

Delivered by Judgment of the Court

On appeal from Federal Court of Appeal

Subjects Taxation

Contents

Judgment of the Court

The judgment of the Court was delivered by

[1975] F.C. 523.
[1973] CTC 362.
(1889), 14 A.C. 493.
[1898] A.C. 735.
[1954] 3 All E.R. 81.

Footnotes

  1. [1] [1976] 2 F.C. 433.
  2. [2] [1975] F.C. 523.
  3. [3] [1973] CTC 362.
  4. [4] (1889), 14 A.C. 493.
  5. [5] [1898] A.C. 735.
  6. [6] [1954] 3 All E.R. 81.

Cases cited

  • F.C. 523 F.C. 523 ¶ 2
  • 14 A.C. 493 14 A.C. 493 ¶ 4
  • A.C. 735 A.C. 735 ¶ 5