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A Review Of The Proposals For Taxation Of Profits Of Businesses In The Digitalized Economy, Chukwuebuka Stanley Ndibe Aug 2019

A Review Of The Proposals For Taxation Of Profits Of Businesses In The Digitalized Economy, Chukwuebuka Stanley Ndibe

Master of Laws Research Papers Repository

The advent of information technology and digitalization has changed and continues to change everyday life, including the manner in which business operations are carried out. Years back, to run a taxi business, you would need to own vehicles and employ drivers. Today, some digitalized businesses are able to operate the same business by just owning a digital interface and related intellectual property rights. This change in the way things are done has significant impact on traditional legal systems. In the realm of tax law, digitalization has impacted on traditional international tax rules including the threshold for allocating taxing rights. In ...


Closing Tax Planning Opportunities For Private Corporations In Canada: What Is The Impact On The Medical Profession?, Jessica Stuart Oct 2018

Closing Tax Planning Opportunities For Private Corporations In Canada: What Is The Impact On The Medical Profession?, Jessica Stuart

Master of Laws Research Papers Repository

The federal government has recently proposed significant changes to the taxation of private corporations in Canada. These changes will significantly affect, in particular, medical doctors as many of them use private corporations for tax and financial planning purposes. This paper focuses specifically on how the proposed tax changes will affect medical doctors, not just because of their importance to society, but also because of their unique financial situation.

Following the federal government’s release of its initial reform proposal, many doctors were upset that they were labeled as tax cheats who did not “pay their fair share”. It was predicted ...


Cracking Down On Cages: Feminist And Prison Abolitionist Considerations For Litigating Solitary Confinement In Canada, Winnie Phillips-Osei Oct 2018

Cracking Down On Cages: Feminist And Prison Abolitionist Considerations For Litigating Solitary Confinement In Canada, Winnie Phillips-Osei

Master of Laws Research Papers Repository

Guided by prison abolition ethic and intersectional feminism, my key argument is that Charter section 15 is the ideal means of eradicating solitary confinement and its adverse impact on women who are Aboriginal, racialized, mentally ill, or immigration detainees. I utilize a provincial superior court’s failing in exploring a discrimination analysis concerning Aboriginal women, to illustrate my key argument. However, because of the piecemeal fashion in which courts can effect developments in the law, the abolition of solitary confinement may very well occur through a series of ‘little wins’. In Chapter 11, I provide a constitutional analysis, arguing that ...


Sections 7 And 15 Of The Canadian Charter Of Rights And Freedoms In The Context Of The Clean Water Crisis On Reserves: Opportunities And Challenges For First Nations Women, Madiha Vallani Sep 2018

Sections 7 And 15 Of The Canadian Charter Of Rights And Freedoms In The Context Of The Clean Water Crisis On Reserves: Opportunities And Challenges For First Nations Women, Madiha Vallani

Master of Laws Research Papers Repository

This paper analyzes the water crisis on reserves through the lens of the Canadian Charter of Rights and Freedoms. Specifically, this paper discusses certain issues, stemming from the water crisis, that some First Nations women experience, through the lens of the Charter’s section 15 right to equality, and section 7 right to life, liberty, and security of the person. In doing so, this paper aims to draw attention to the various ways that the water crisis uniquely impacts First Nations women due to their intersectional experiences under the protected grounds of sex, ethnic origin, race, and residency on reserve ...


Re-Imagining The Scope Of Children’S Legal Protection During Armed Conflicts Under International Law, Anaise Muzima Sep 2017

Re-Imagining The Scope Of Children’S Legal Protection During Armed Conflicts Under International Law, Anaise Muzima

Master of Laws Research Papers Repository

The debate on the issue of child soldiers in international law has been mainly framed around the narrow question of whether child soldiers should be prosecuted or deemed innocent victims. This question, while essential, marginalized several considerations related to the multidimensional and intersecting identities and roles of child soldiers. Few scholars have investigated and evidenced the major gaps related to the legal protection of child soldiers in international law. While recognizing the potential related to the analysis on child soldiers’ criminal liability, this research proposes to focus on the examination of their vulnerabilities and to explore the legal foundations for ...