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In finding that this arrangement was effective, Lord Nicholls stated (at pp. 868-869) that " prima facie, payment of interest in s. 338 has its normal legal meaning, and connotes simple satisfaction of the obligation to pay.... ...

The precedential value of No. 10 > v. MNR, 51 DTC 896 and Empire Manufacturing Co. ...

Helper J.A. found that the appellant was not carrying on business in Manitoba for purposes of the Reciprocal Enforcement of Judgments Act (Manitoba) after noting that two of the criteria in Dicey & Morris, The Conflict of Laws for determining whether a corporation is carrying on business in a jurisdiction are that the business must have some fixed place in the jurisdiction, and the business must have been carried on for a substantial period of time. ...

Trustees of Joseph Reid (1949), 30 TC 431 (HL)-- summary under Paragraph 82(1)(a) Summary Under Tax Topics- Income Tax Act- Section 82- Subsection 82(1)- Paragraph 82(1)(a) dividend also income on general principles In finding that a dividend paid by a South African company out of a capital gain realized by it was "income arising from possessions out of the United Kingdom" for purposes of Case V of Schedule D, Lord Morton stated (p. 446): " Prima facie a dividend paid on shares is income. ...

He stated (at p. 645): "... For a business to exist and to have commenced, one must have gone beyond the stage of merely intending to commence it.... ...

Commissioners for Her Majesty's Revenue and Customs, [2015] BTC 32, [2015] EWCA Civ 1036-- summary under Purpose Summary Under Tax Topics- Statutory Interpretation- Purpose purposive approach entails checking whether overall effect of transaction answers the statutory description Lewison LJ stated (at paras. 20, 50): The parties were largely content to rely on the discussion in Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 …. ...

., after noting (at para. 101) that the French version of s. 152(4)(a)(i) rendered “misrepresentation” as “misrepresentation of facts ” and (at para. 102) that in Canada v. ...

Hesler CJQ found that their obligations to collect and remit taxes on their fuel sales did not violate the ancestral right to trade freely and openly as protected by s. 35(1) of the Constitution Act, 1982, stating (at para 42): There must… be a reasonable degree of continuity between the ancestral practice being invoked and the modern right being asserted… [T]he practice of trading objects to which the spiritual power symbolic of Orenda attached cannot be the basis of the modern right … to trade freely without hindrance. ...

The Petitioner was … present in India… for 41 days during 2008-09 for rendering the contract of service to IOCL. ...

The information laid before the issuing judge had not addressed any absence of an alternative solution – and Hilton JCA also chided the ARQ for failure to disclose the “material fact” that the law firm in question was acting for the client in the tax dispute with the ARQ. ...