Sun Life Assurance Company of Canada v Pearson

Core Citations

REPORTED OPINION OF in

• [1984] BTC 223

CONSIDERED in

• Unisys Corporation Inc. v Commissioner of Taxation

APPEAL RESOLVED in

• Sun Life Assurance Company of Canada v Pearson

AFFIRMED in

• Sun Life Assurance Company of Canada v Pearson

This document cites

• Duckering v Gollan
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Ben-Odeco Ltd v Powlson
• Commissioners of Inland Revenue v Australian Mutual Provident Society
• Fothergill v Monarch Airlines Ltd



See all quotations

• Stock v Frank Jones (Tipton) Ltd
• Ostime v Australian Mutual Provident Society
• Beesly v Hallwood Estates Ltd
• Bolton (H L) (Engineering) Company Ltd v T J Graham & Sons Ltd
• Smidth & Company v Greenwood
• Buchanan (James) & Company Ltd v Babco Forwarding & Shipping (U.K.) Ltd
• Commissioners of Inland Revenue v Australian Mutual Provident Society
• Commissioners of Inland Revenue v Regent Trust Company Ltd
• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue
• Fletcher v Income Tax Commissioner
• Rye & Eyre v Commissioners of Inland Revenue
• Re Coutinho Caro & Company
• National Mortgage and Agency Company of New Zealand Ltd v Gosselin
• Paterson v Chadwick
• Income Tax Act 1853
• Insurance Companies Act 1958
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1965
• Finance Act 1969
• Finance Act 1971
• Income Tax Act 1842
• Income and Corporation Taxes Act 1970
• Finance Act 1915
• Capital Allowances Act 1968
• Finance Act 1933
• Companies (Fees) (Amendment) Regulations 1980