Sun Life Assurance Company of Canada v Pearson

Core Citations

RESUELVE RECURSO

• Sun Life Assurance Company of Canada v Pearson

APPLIES

• Ostime v Australian Mutual Provident Society
• Australian Mutual Provident Society v Inland Revenue Commissiners
• Ostime v Australian Mutual Provident Society

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• Commissioners of Inland Revenue v Australian Mutual Provident Society

AFFIRMS

• Sun Life Assurance Company of Canada v Pearson

REFERRED in

• Thiel v Federal Commissioner of Taxation
• Damco Logistic Malaysia Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2011) MSTC 7, 381
• Bundeszentralamt Für Steuern (being the Federal Central Tax Office of the Federal Republic of Germany) v Richard Heis

[See more]

• Kinsella v Revenue Commissioners

CITED in

• Memec Plc v Commissioners of Inland Revenue

CONSIDERED in

• Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Company Ltd and Another
• Albert Kendal Fawcett (Hm Inspector of Taxes) v 1. The Commissioners for the Special Purposes of the Income Tax Acts and Another

REPORTED OPINION OF in

• [1986] BTC 282
• 59 TC 250

This document cites

• Commissioners of Inland Revenue v Australian Mutual Provident Society
• Ostime v Australian Mutual Provident Society
• Ostime v Australian Mutual Provident Society
• Sun Life Assurance Company of Canada v Pearson
• Australian Mutual Provident Society v Inland Revenue Commissiners



See all quotations

• Finance Act 1918
• Income Tax Act 1952
• Finance Act 1965
• Finance Act 1969
• Income and Corporation Taxes Act 1970