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Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas

Dalhousie Law Journal

This article compares the rules governing the federal income taxation of corporate reorganizations in Canada with those in the United States, including transfers of property to a corporation, corporate divisions, share-for-share exchanges, amalgamations or mergers, recapitalizations, and corporate dissolutions. The paper outlines the provisions governing a particulartype of corporate transaction, compares the Canadian tax results with those of the United States, comments on any differences between particular tax provisions, and examines the practical implications of these differences. The authors conclude that although there are a number of parallels between the U.S. and Canadian tax systems, fundamental differences exist that change …

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Foundations For 15(1): Equality Rights In Canada, Martha A. Mccarthy, Joanna L. Radbord

Michigan Journal of Gender & Law

The paper discusses a selection of important cases under section 15 of the Canadian Charter of Rights and Freedoms. It traces the development of equality jurisprudence from the introduction of section 15 to early approaches in Andrews, Hess, Weatherall, Symes, and McKinney. This review illustrates the persistence of formal equality analysis and the threats of biology, morality, and tradition to the realization of substantive equality. The May 25, 1995, trilogy of Egan, Miron, and Thibaudeau is critiqued in detail. Finally, we turn to more recent jurisprudence and offer a brief discussion of M. v. H.

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