3433b0d0_Unconstitutional___Court_Cases__Type_of_Hearing
[Case Name] In re Silver Brothers, Limited [Year] 1932 [Court] P.C [Type of Hearing] 
Federal claim to priority, relative to provincial government, with respect to tax money owing by a bankrupt corporation to the two governments. This case is not truly relevant to the issue of the "validity" of federal laws which impose a direct tax, though it has been mischaracterized as being relevant. It is actually an unremarkable case dealing with the inconsistency of federal and provincial legislation, and the related doctrine of federal paramountcy (see article on this subject).
Canada: Income Tax Act & GST: Unconstitutional?: Court Cases
Type of Hearing