Before finding that the taxpayers' argument was contradicted by the "authoritative obiter" in S.T.B. that s. 245(7) applied to third parties only, Hogan J paraphrased (at para. 28) R. v. Henry, [2005] 3 S.C.R. 609 for the proposition "that obiter dicta move along a continuum and diminish in weight the further they stray from the dispositive point of judicial opinion," and noted (at para. 29) that in S.T.B. "the third party application of subsection 245(7)…was fully argued."
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Tagline
weight of obiter depends on fulness of argument
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333089
Extra import data
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