James C Morton

Direct or indirect tax

Out-Of-Home v. Toronto (City), 2012 ONCA 212 today cites John Stuart Mill as an authority for the definition of indirect or direct tax! The Court writes:        In my view, the application judge…

Res judicata

Where res judicata applies, it may act as an estoppel, preventing a party from re-litigating a matter. In order for this doctrine to apply, it must be shown: a) that…

Silver Blaze

"Is there any point to which you would wish to draw my attention?" "To the curious incident of the dog in the night-time." "The dog did nothing in the night-time."…

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