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Articles 1 - 6 of 6
Full-Text Articles in Law
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
PhD Dissertations
International tax regimes (e.g., the “double taxation regime”) are created by states with competing tax jurisdiction to coordinate their tax rules and, specifically, to address common efficiency problems like international double taxation. In developing such regimes, states attempt to balance competing tax policy priorities: efficiency, administrability, and equity. This work engages with equity, as a policy norm of international tax (inter-national tax equity). It is my thesis that the framing/articulation of inter-national tax equity suffers from a narrative problem that, perhaps, stems from its apparent conceptual unclarity and multifarious usage. This narrative problem is most evident in the articulation of …
Fiscal Decolonization-Indigenous Fiscal Autonomy And Tax Jurisdiction, Riad Kherallah
Fiscal Decolonization-Indigenous Fiscal Autonomy And Tax Jurisdiction, Riad Kherallah
LLM Theses
This thesis focuses on the relationship between Indigenous fiscal autonomy and self-determination. Indigenous nations’ ability to achieve self-determination is dependent upon their ability to autonomously finance self-government. Unfortunately, Canada’s colonial policies have weakened Indigenous economies and rendered them dependent upon the Crown. Due to Indigenous nations’ lack of fiscal autonomy, Crown policies designed to promote Indigenous self-government have proven inadequate. This thesis argues for using the United Nations Declaration on the Rights of Indigenous Peoples as a blueprint for developing more equitable economic relations. While there are various elements to Crown-Indigenous economic relations, this thesis focuses on the distribution of …
Putting The Constitutional Horse Before The Cart: Federal Jurisdiction Over Next Generation Environmental Assessment, Anna Johnston
Putting The Constitutional Horse Before The Cart: Federal Jurisdiction Over Next Generation Environmental Assessment, Anna Johnston
LLM Theses
This thesis explores the extent of federal jurisdiction over a next generation environmental assessment (EA) model proposed by Sinclair, Doelle and Gibson. Examining the jurisprudence and literature, it analyses the scope of federal constitutional authority during the triggering, information-gathering and analysis and decision-making stages of project, strategic and regional assessment. A federal next generation EA law focused on impacts on areas of federal authority could be upheld under various federal constitutional heads of power. Federal jurisdiction is most important at decision-making, and authority to trigger an assessment should be based on the low jurisdictional threshold of reasonable probability of federal …
Patient Safety Law: Regulatory Change In Britain And Canada, Fiona Mcdonald
Patient Safety Law: Regulatory Change In Britain And Canada, Fiona Mcdonald
PhD Dissertations
Did governments in different countries regulate common concerns about patient safety differently? If so how and why did they do this? This thesis undertakes a historical comparison of the regulation of patient safety in Britain and Canada between 1980 and 2005. These jurisdictions began the period with very similar regulatory frameworks, but by 2005 there were distinct differences in each jurisdiction‘s regulatory response to patient safety. Britain was very actively regulating all aspects of service provision within its health system in the name of patient safety, whereas Canada‘s regulatory direction showed adherence to the 1980s model with only scattered incremental …
Sexual Misconduct Of Educators: A Comparison Of Decisions Of Courts And Tribunals In British Columbia, Nova Scotia And Ontario, Barbara J. Murray
Sexual Misconduct Of Educators: A Comparison Of Decisions Of Courts And Tribunals In British Columbia, Nova Scotia And Ontario, Barbara J. Murray
LLM Theses
This thesis examines the genesis of society's awareness of the problem of child sexual abuse as well as changes in the legal system to the prosecution of child sexual offence cases and then situates the problem within the educational system in British Columbia, Nova Scotia and Ontario. Thereafter, there is an examination of the panoply of remedies that the legal system provides to victims of sexual misconduct by educators. Conversely, it also analyses whether it is fair that educators who engage in such conduct should be faced with a multiplicity of proceedings before many different institutions. Further, the efficacy of …
The Evolving Duties Of Trade Unions Toward Their Members: Defining The Duties And Determining The Standards, B. Richard Bell
The Evolving Duties Of Trade Unions Toward Their Members: Defining The Duties And Determining The Standards, B. Richard Bell
LLM Theses
This thesis examines the continuing development of a union's duty to fairly represent its members, the duty owed by a union to its members based upon negligence principles and the recent development of the duty to accommodate in the field of human rights legislation. As the federal government and seven of the ten Canadian provinces moved to codify the union duty of fair representation the lower courts saw a continuing need for judicial supervision in the area of intra-union conflict. However, the Supreme Court of Canada appears to have willingly accepted ouster of the courts' inherent jurisdiction in favour of …