The Case of Rudder V Microsoft Dealt with the Creation

question 40

Multiple Choice

The case of Rudder v Microsoft dealt with the creation of online contracts. The judge held that

• A) an electronic contract does not become effective until the consumer is provided with a paper copy of the agreement.
• B) consumers cannot be held liable for terms that they did not actually read.
• C) parts of a document that cannot be seen on the screen, when the document is first opened, are the electronic equivalent of small print.
• D) when Canadian consumers become involved in disputes regarding online contracts, they are always entitled to have their claims heard in Canadian courts.
• E) none of the above.

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Definitions:

Average Tax Rate

The average tax rate is the percentage of total income paid in taxes, calculated by dividing the total amount of taxes paid by the total income before taxes.

Taxable Income

The portion of an individual's or corporation's income that is subject to income tax after allowances, exemptions, and deductions.

Taxable Income

The portion of an individual's or corporation's income used as a basis to calculate how much they owe in taxes to the government.

U.S. Tax Court

A federal court that hears and adjudicates tax-related disputes and issues between taxpayers and the Internal Revenue Service (IRS).