Law Commons^™

Vat? A Look Inside Canada's Experience With The Goods And Services Tax, Brandon A. Ketterman

San Diego International Law Journal

Consumption taxes have been and continue to be utilized as a staple revenue producer within systems of taxation. The value-added tax (VAT) is one form of consumption tax that has grown in popularity among nations over the last several decades. In fact, after the passage of a goods and services tax (one type of VAT) in Australia in 2000, the United States now stands alone as the only remaining OECD nation, among its 30 members, without some form of a value-added tax on consumption. As the massive topic of tax reform continually appears at the forefront of the political landscape, …

Enforcing Foreign Summary/Default Judgments: The Damoclean Sword Hanging Over Pro Se Canadian Corporate Defendants? Case Comment On U.S.A. V. Shield Development, Antonin I. Pribetic

ExpressO

Following the 2003 Supreme Court of Canada decision in Beals v. Saldanha, where the “real and substantial connection” test is otherwise met (i.e. consent-based jurisdiction, presence-based jurisdiction or assumed jurisdiction) the only available defences to a domestic defendant seeking to have a Canadian court refuse enforcement of a foreign judgment are fraud, public policy and natural justice. The 2005 Ontario decision in United States of America v. Shield Development Co., presents an opportunity to critically analyze the defence of natural justice through a juxtaposition of American and Canadian procedural law. The thesis is that procedural justice mandates that “form follow …

American Refugees And Asylum Seekers In Canada, Todd W. Zabel

ExpressO

American Soldier, Jeremy Hinzman, deserted his Iraq bound unit in 2003 and fled to Canada where he now seeks asylum with his wife and young son. The legal implications of his case are explored against the background of the American and Canadian political landscapes. The Canadian Court’s ultimate denial of his application evidences sweeping changes in Canada’s approach to International Law.

Towards Principled Oceans Governance: Australian And Canadian Approaches And Challenges, Donald R. Rothwell, David Vanderzwaag

Books

Australia and Canada have been at the forefront of efforts to operationalize integrated oceans and coastal management. Throughout the 1990s both countries devoted considerable effort to developing strategies to give effect to international ocean management obligations.

This key book focuses on principles of marine environmental conservation and management, maritime regulation and enforcement, and regional maritime planning and implementation. With contributions from respected scholars, this informative book collectively assesses the obligations, compliance, implementation and trends in international ocean law, particularly in giving effect to an Oceans Policy, regional maritime planning, international oceans governance, and maritime security. This book will be of …

Canadian Softwood Lumber And “Free Trade” Under Nafta, Sydney M. Cone Iii

NYLS Law Review

No abstract provided.

Mixed Blessings: The Great Lakes Compact And Agreement, The Ijc, And International Dispute Resolution, Austen L. Parrish

Articles by Maurer Faculty

For scholars of international law and international dispute resolution, the Great Lakes-St. Lawrence River Basin Water Resources Compact and Agreement may seem a mixed blessing. On the one hand, they promise environmental cooperation and management of the Great Lakes at an unprecedented scale. The agreements have been heralded as a tremendous advancement in state-provincial relations. On the other hand, international scholars should be nervous for what the agreements signify for international law and dispute resolution. The Compact and Agreement are remarkable for replacing an already functioning regulatory regime: the 1909 Boundary Waters Treaty, administered by the International Joint Commission.

This …

Book Review: Gary Botting, Extradition Between Canada And The United States (Ardsley: Transnational Publishers, 2005), Robert Currie

Articles, Book Chapters, & Popular Press

Both domestic and international laws regarding the extradition of fugitive criminal offenders are in a state of flux throughout the world. The current legal landscape reflects tension between the interest of state authorities in promoting “security,” on the one hand, and increasing recognition that human rights obligations are at play, on the other. Gary Botting’s book, Extradition Between Canada and the United States, successfully addresses this tension by way of a detailed examination of what is probably the most integrated extradition partnership outside the European Union.