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The most carefully considered and deliberate statement of law by all five Law Lords which is dictum cannot bind even the lowliest judge in the land. ... For example, in Copthorne, the PUC reduction had to be considered as occurring before the share redemption in order for there to be a deemed dividend that was subject to withholding tax. ...

., considered and dismissed an appeal of a taxpayer from a decision of the General Commissioners relating to assessments made more than six years after the fiscal year to which the respective assessments related. ... If the material circumstances are incorrectly stated, that is to say, if the discrepancy between the facts as represented and the actual facts is such as would be considered material by a reasonable representee, the representation is false; if otherwise, it is not. ...

Like assessments were not issued against Mr Justice Hoyt and F G Flemming perhaps because the Minister considered it expedient not to do so as they were not present at the meeting of the Board at which the dividend was declared. ... The fact that an appeal may be provided is but one circumstance to be considered in the exercise of that discretion and is not of itself conclusive. ...

The Canada Revenue Agency considered the appellant's objection and issued a notice of confirmation on July 15, 2008 in respect of his 2000 taxation year. ... Justice O'Connor had this to say in his decision in Mellish:   [10] The Court has previously considered the interplay between these three subsections and has consistently concluded that there is no right of appeal to the Tax Court of Canada for a reassessment issued under subsection 152(4.2)   * Yaremy – Once satisfied that the reassessment was issued under subsection 152(4.2), the Court concluded, at paragraph 10, "that subsection 165(1.2) applies and no valid objection could be made by the Appellant. ...

One can infer from Viscount Cave's dictum that if the benefit or value derived from the acquisition of an asset is consumed in the year in which it was acquired, or over at least a two-year period, the cost of the acquisition of the asset or advantage might reasonably be considered as a revenue expenditure. ... The proposed and agreed method of payment provides an indicator, or at least an inference that the purchased customer lists were considered in the nature of a profit yielding asset capable of projected earning capacity. ...

Defendant pleads that furthermore after March 8,1974, plaintiff must be considered as itself the manufacturer in the sense of Article 27 of the Excise Tax Act and thus responsible for the payment to defendant of excise tax on the merchandise on which it exercised its rights. ... Until this notice was given Canabureau must be considered insofar as the Crown is concerned as the creditor of the amounts due arising from the furniture sale, notwithstanding prior assignment of these accounts by Canabureau to the bank, and hence Canabureau Ltd was the Crown’s creditor as well as debtor at the same time to the extent of the amounts due under the provisions of the Excise Tax Act, so that the provisions of subsection 52(9) thereof were properly applied in order to set same off by way of compensation. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... He may very well have considered himself entitled to the deductions because of what Dickson, J called the “awkwardly worded and intractable” section 13. ...

To attempt to do so would trivialize the Charter and inevitably result in ill-considered opinions. ... The trial judge, though expressing certain views on the subject, found it unnecessary to decide whether the appellant is to be considered "a witness” (page 158 (D.T.C. 5047)). ...

A reduction of one-third to one-half is not Slight and would not have been considered as such by anyone, if imposed. ... The court must look at all of the evidence, for it is the substance and not the form nor the terminology which must be considered, and it is the true intention of the parties which governs. ...

Mr Staines considered Mr Chapman more as an agent for the company than as a distributor, although at that time he was not in the company’s employ. ... It is common ground that it was entirely proper to make the payments which it did to the partnership and I find that these were made primarily in order to cancel the rights which the partnership had in its non-exclusive agreement with appellant, whether this is considered as an agency agreement or not, so that appellant could thereby earn additional income by being relieved of the necessity of providing the merchandise in question at a 40% discount, and in view of a change in its business policy whereby it now proposed, in addition to selling to distributors, to sell directly to the retail trade which it at all times had had a right to do. ...