Taxing statutes are open to interpretation. Sometimes certain terms are undefined in the law. In other instances, the intention of the legislature may not clear from the text. It may also be that the taxpayer is of the opinion that the taxing provision has been avoided. Whatever the case may be, disputes will arise. In certain of these instances the parties may resort to litigation. Consequently, a body of case law develops and remains an ongoing source of reference.

Included in this section are some of the cases that have been foundational in the understanding of the taxing statutes as well as some of the more recent cases which have been considered important for the reasons stated:

  1. Foundational cases
  2. Recent cases
  3. Definitions