Law Commons^™

Portrait Of A Tax Transplant Artist, Kim Brooks

Articles, Book Chapters, & Popular Press

This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.

The Political Economy Of Nigeria’S Digital Tax Experiment, Okanga Ogbu Okanga

Articles, Book Chapters, & Popular Press

In January 2020 when I first read Nigeria’s Finance Act 2019, one of the instinctive questions that came to me was “is Nigeria serious about taxing digital trade now”? There were a few reasons for this skepticism. First, the Act seeks to tax nonresident companies (NRCs) that have a “significant economic presence” (SEP) in Nigeria but then delegates the definition of that pivotal phrase. Second, I questioned how Nigeria can enforce/administer this unilateral tax, which is payable by companies outside its borders. Third, I imagined that Nigeria’s unilateral attempt to tax digital trade could undermine relations with a strategic …

Evidence Brief: Impact Assessment And Responsible Business Conduct, Sara L. Seck, Penelope Simons, Adebayo Majekolagbe

Responsible Business Conduct and Impact Assessment Law

This Evidence Brief provides a concise overview of the April 2020 report, Sara Seck & Penelope Simons, "Impact Assessment and Responsible Business Guidance Tools in the Extractive Sector: Implications for Human Rights, Gender and Stakeholder Engagement" (Draft Final Report for the SSHRC Knowledge Synthesis Grant: Informing Best Practices in Environmental and Impact Assessments, 13 April 2020).

Developing Privacy Best Practices For Direct-To-Public Legal Apps: Observations And Lessons Learned, Teresa Scassa, Amy Salyzyn, Jena Mcgill, Suzanne Bouclin

Canadian Journal of Law and Technology

Canada’s access to justice problem is undeniable. Too many people are unable to get the help they need when they experience legal issues. The reasons underlying this problem are multi-faceted and complex. One major barrier to effectively accessing justice is the cost of legal services; the fees associated with hiring a lawyer are often prohibitive. Increasingly, technology is advanced as a potential solution to the unaffordability of conventional legal services. Courts have tried to create efficiencies by, for example, allowing for e-filing and video- conferenced testimony, where appropriate. For lawyers, new technology products emerge almost daily to help streamline tasks …

Can Pipeda ‘Face’ The Challenge? An Analysis Of The Adequacy Of Canada’S Private Sector Privacy Legislation Against Facial Recognition Technology, Tunca Bolca

Canadian Journal of Law and Technology

Facial recognition technology is one of the most intrusive and privacy threatening technologies available today. The literature around this technology mainly focuses on its use by the public sector as a mass surveillance tool; however, the private sector uses of facial recognition technologies also raise significant privacy concerns. This paper aims to identify and examine the privacy implications of the private sector uses of facial recognition technologies and the adequacy of Canada’s federal private sector privacy legislation, the Personal Information Protection and Electronic Documents Act (PIPEDA), in addressing these privacy concerns. Facial templates produced and recorded by these technologies are …

Searches Of The Person: A New Approach To Electronic Device Searches At Canadian Customs, Justin Doll

Canadian Journal of Law and Technology

What goes through your mind at customs? As you wait in that folded line, edging closer to a row of enclosed booths manned by uniformed officers, surrounded by security cameras and warning signs? Perhaps you’re trying to act naturally, then wondering if it shows? Perhaps you’re mentally recalculating the amount you’ve scribbled onto your customs declaration? Or perhaps you’re exhausted from your flight, maybe nursing a bit of a hangover, not thinking about much at all? When you finally get to the front of the line, how do you expect your conversation with the customs officer to go?

According to …

A Better Act, More Bad Behaviour Online: Nova Scotia’S New Intimate Images And Cyber-Protection Act Goes To Court, Jennifer Taylor

Canadian Journal of Law and Technology

There is now a reported decision under Nova Scotia’s new Intimate Images and Cyber-protection Act,1 which came into force in July 2018 after the previous legislation, the Cyber-safety Act,2 was struck down as unconstitutional.3

The case, Candelora v. Feser,4 was set against the backdrop of a bitter family law dispute. Dawna Candelora (the Applicant), alleged that her former spouse Trevor Feser and his new partner Sonia Dadas (the Respondents) were cyber- bullying her through an unrelenting stream of negative Facebook posts.

Justice Joshua Arnold of the Supreme Court of Nova Scotia found that the Respondents had engaged in cyber-bullying and …

Case Comment: British Columbia (Attorney General) V. Brecknell, David T. Fraser

Canadian Journal of Law and Technology

In a day and age where a large portion of both innocent and criminal communications travel across the border and then reside on servers outside of the country, many Canadian police and prosecutors were understandably excited by the British Columbia Court of Appeal’s decision in Brecknell. This case concludes that a Canadian court can order an entity that is only ‘‘virtually present” to produce records pursuant to a Criminal Code production order.

While it is a case that deals with a compelling issue faced by Canadian law enforcement in an environment where hundreds of such orders are issued naming US …

Reflections On The Influence Of Social Media On Judging, Peter D. Lauwers Justice

Canadian Journal of Law and Technology

This essay examines the influence of social media on judging. While the ethical implications of judges’ engagement in social media have received some scholarly attention, the actual influence of social media on judging has not.1 But it is possible to make some useful observations that might at once seem obvious and disquieting.

This essay is divided into four parts. Part 1 describes the normative judicial disposition. Part 2 examines the psychology of judging. Part 3 asks what could go wrong with the judicial use of social media. Part 4 describes a stance judges might take towards social media.

Book Review: The Long Journey To Software Valuation: Risks And Rewards Ahead By Dwight Olson, Duncan C. Card

Canadian Journal of Law and Technology

One of the most difficult challenges for any technology start-up, and for its investors, is how to assess the commercial value of their innovative product or service solution. Much-needed guidance on that challenge has finally arrived. Dwight Olson’s The Long Journey To Software Valuation, released on March 1st of this year, provides tremendous assistance for both owners of those assets and all potential investors. In fact, the arrival of Mr. Olson’s book is a relief. As my law practice has been, and remains, devoted to aggressively commercializing technology (including software) for over 25 years, I personally know how welcome …

Impact Assessment And Responsible Business Guidance Tools In The Extractive Sector: Implications For Human Rights, Gender And Stakeholder Engagement, Sara L. Seck, Penelope Simons

Responsible Business Conduct and Impact Assessment Law

This report aims to identify RBC tools referenced in the literature as relevant and/or promoted to Canadian extractive companies operating within and outside Canada. While not appraising or pronouncing on the quality of RBC tools, we consider the different actors that promote these diverse tools and whether there is a coherent framework for the efficient and effective application of current and future tools. We focus on RBC tools on human rights, stakeholder engagement, the rights of Indigenous peoples, and the rights of women and girls. Further, we review the position of scholars on the relationship between RBC and IA.

Transgressive Diy (“Do It Yourself”) Spaces, Mixed Virtual/Physical Affinity Spaces, And Building Code Vigilantism, Sara Gwendolyn Ross

Articles, Book Chapters, & Popular Press

This article first situates itself within the example of Toronto as one of UNESCO’s newly minted global “Cities of Culture.” This network of “creative cities” is intended to facilitate a framework for these cities to work together in “placing creativity and cultural industries at the heart of their development plans at the local level and cooperating actively at the international level.” As one of Toronto’s culture-oriented redevelopment strategies, its “Music City” initiative is an example of how music and sound can be used in city marketing and place branding, and how these redevelopment strategies must be more effectively deployed to …

Into The "Vortex Of Legal Precision": Access To Justice, Complexity, And The Canadian Tax System, Colin Jackson

PhD Dissertations

This thesis is an exploration of access to justice issues in the Canadian tax system. Drawing on the work of Roderick Macdonald, it argues for a broad conception of access to justice based on the empowerment of individuals in all of the sites, processes, institutions where law is made, administered, and applied. It argues that tax law shows the usefulness of this comprehensive approach to access to justice. Using the comprehensive approach to access to justice, the thesis goes on to argue that legal complexity should be seen as an important access to justice issue in tax law. It lays …

Global Animal Law And International Trade Law After Ec-Seal Products: An Interactional Analysis, Katie Sykes

PhD Dissertations

This thesis is a case study of the formation of new norms in international law. The norms are those that concern animal protection. The thesis argues that international trade law is playing a part in the development of international legal norms for animal protection. The theoretical model applied is interactional international law, the theory of the constructivist international legal scholars Jutta Brunnée and Stephen Toope. Interactional theory posits that legitimate, binding international law arises from norms based on shared understandings, exhibits specifically legal characteristics that correspond to Lon Fuller’s criteria of legality, and is created, maintained and supported through interaction …

Covid-19 And South-South Trade & Investment Cooperation: Three Emerging Narratives, Olabisi D. Akinkugbe, Clair Gammage

Articles, Book Chapters, & Popular Press

The COVID-19 pandemic has revealed the frailties of economic relations across different aspects of the globalized network. From the national, through the sub-regional, to the regional to the international levels, questions have arisen regarding the seemingly interconnected, yet fractured socio-economic relationships in our modern societies. In this essay we shall focus on the trade and investment dimension of South-South relations that have been affected by the pandemic. In doing so, we shall reveal the (often overlooked or taken for granted) linkages with race in South-South relations. We identify the way(s) in which the Covid-19 pandemic has made obvious the latent …

Introduction To The Covid-19 Symposium On International Economic Law In The Global South, Olabisi D. Akinkugbe, James Thuo Gathii, Titilayo Adebola, Nthope Mapefane

Articles, Book Chapters, & Popular Press

The COVID-19 pandemic has disrupted all facets of human relations on a magnitude not witnessed in the post-World War II era. Due to the interdependence of countries in the international system, it is not surprising that the unfolding public health crisis has had significant ramifications for the functioning of the global economy as well. In responding to this global health crisis, and the associated fallouts, the academic community has a crucial role to play in finding solutions to the hydra-headed problems we all face. Driven by this sense of urgency and responsibility, AfronomicsLaw put out a call for contributions in …

The Canadian Anti-Doping Program And The Charter Of Rights And Freedoms, Kate Scallion

LLM Theses

This thesis examines the relationship between the Canadian Anti-Doping Program (CADP) and the Charter of Rights and Freedoms. First, the CADP is explored in depth, including the origins of anti-doping in Canada generally, how Canada's anti-doping regime aligns with international anti-doping regimes, and how the CADP functions in practice. Next, whether or not the Charter applies to the CADP is analyzed, looking at whether the administrator of the CADP, the Canadian Centre for Ethics in Sports (CCES), meets the criteria of a "government actor," as well as determining if the CADP itself would be considered a government action and thus …

Business And Human Rights In The Context Of Sanctions: A Road To Filling The Governance Gap, Bahareh Jafarian

LLM Theses

As concerns about the negative impacts of sanctions on the human rights of civilians and the environment increases, it is necessary to reflect upon the lawfulness and legal status of such measures in international law, and their impact on business enterprises and the field of Business and Human Rights (BHR). While current academic literature tends to focus on implementation, enforcement and business compliance with unilateral and multilateral sanctions, the negative impacts of sanctions on non-state actors and resulting human rights violations are overlooked. Specifically, the relationship between sanctions law and the responsibility of businesses to respect human rights and the …

The Government Lawyer As Activist: A Legal Ethics Analysis, Andrew Martin

Articles, Book Chapters, & Popular Press

Can a lawyer and government employee represent the government in her professional life while being an activist in her personal life? There is a striking and seemingly irreducible clash, at least at the intuitive level, between the two roles – between representing the government on the one hand while at the same time lobbying it or litigating against it on the other. Government lawyers are nonetheless some of the more successful activists in recent Canadian history. This article analyzes whether this duality is problematic from a legal ethics perspective. The analysis is grounded in three case studies: disability rights activist …

Developing Robust And Coherent Regional Trade Policy Could Quell The Chaos Surrounding Land Border Closures In Nigeria, Olabisi D. Akinkugbe

Articles, Book Chapters, & Popular Press

Despite the pivotal roles played in the establishment and reform on the Economic Community of West African States (ECOWAS) among other continental initiatives in Africa, significant questions remain whether Nigeria is truly committed to a meaningful regional economic integration regime in the implementation phase. The recent inquest into Nigeria’s regional trade policy has exacerbated because of two major occurrences.

First, Nigeria’s delay in signing the African Continental Free Trade Area Agreement (AfCFTA) led to critical reactions on the readiness of one of Africa’s largest economies to embrace a continental rules-based trade regime. Others, including me, however argued that Nigeria’s delay …

An Intellectual History Of Comparative Tax Law, Kim Brooks

Articles, Book Chapters, & Popular Press

In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of method, highlighting the difficulty of identifying the work that might be considered “comparative tax law.” Next, the author conceptualizes and clusters contributions from scholars who have framed the comparative tax law field. The author argues that our national boundedness, combined with the lack of an explicit network of scholars, has masked the rich intellectual history in …

In Eu-Africa Trade Relations: Africa Is Not Europe’S “Twin Continent”, Olabisi D. Akinkugbe

Articles, Book Chapters, & Popular Press

There is a new struggle for Africa’s market. The contestants include the European Union (EU), United States (US), Russia, India and China. In this blog, I reflect on the new European Union -Africa Comprehensive Strategy proposals. The blog pushes against the Strategy’s revision of the historical relationship between the two regions which is built on embedded inequality. This is because, to be a true partnership, the unequal nature of the relationship between the EU and Africa must be centered. In the contest for its market, Africa has a unique opportunity to harness the competition tactically.

Communication, Knowledge Sharing And Danger Assessments: Key Factors In The Prevention Of Domestic Violence Fatalities, Elaine Craig

Articles, Book Chapters, & Popular Press

No Visible Bruises offers a truly comprehensive exploration of the problem of domestic violence and our socio-legal responses to it. The book is framed around key stories and insights from victims and perpetrators, law enforcement, and academics and advocates who have worked to reform social and legal responses to intimate partner violence. The book convincingly demonstrates the systemic nature of the problem in part because it is so comprehensive in its assessment of the issue. Snyder draws connections between the pervasive and silent character of domestic violence and the economy, education systems, social stigma, sexism and intergenerational abuse. Using specific …

Deciding, ‘What Happened?’ When We Don’T Really Know: Finding Theoretical Grounding For Legitimate Judicial Fact-Finding, Nayha Acharya

Articles, Book Chapters, & Popular Press

The crucial question for many legal disputes is “what happened,”? and there is often no easy answer. Fact-finding is an uncertain endeavor and risk of inaccuracy is inevitable. As such, I ask, on what basis can we accept the legitimacy of judicial fact-findings. I conclude that acceptable factual determinations depend on adherence to a legitimate process of fact-finding. Adopting Jürgen Habermas’s insights, I offer a theoretical grounding for the acceptability of judicial fact-finding. The theory holds that legal processes must embody respect for legal subjects as equal and autonomous agents. This necessitates two procedural features. First, fact-finding processes must be …

Symposium Introduction: Assessing The Roles Of Theory And Methodology In The Study Of Iel In Africa, Olabisi D. Akinkugbe

Articles, Book Chapters, & Popular Press

No abstract provided.

Governance Of Arctic Shipping: Rethinking Risks, Human Impacts And Regulation, Aldo Chircop, Floris Goerlandt, Claudio Aporta, Ronald Pelot

OER Texts

This open access book is a result of the Dalhousie-led research project Safe Navigation and Environment Protection, supported by a grant from the Ocean Frontier Institute’s the Canada First Research Excellent Fund (CFREF). The book focuses on Arctic shipping and investigates how ocean change and anthropogenic impacts affect our understanding of risk, policy, management and regulation for safe navigation, environment protection, conflict management between ocean uses, and protection of Indigenous peoples’ interests. A rapidly changing Arctic as a result of climate change and ice loss is rendering the North more accessible, providing new opportunities while producing impacts on the Arctic. …

Human Rights And The Impact Assessment Act: Proponents And Consultants As Duty Bearers, Adebayo Majekolagbe, Sara L. Seck, Penelope Simons

Responsible Business Conduct and Impact Assessment Law

This chapter is the pre-publication version of a contribution to a book on the new federal Impact Assessment Act (IAA), and builds upon the research conducted for the SSHRC KSG on responsible business conduct and the IAA. We highlight the role of proponents and their consultants as human rights duty bearers and recommend the integration of human rights approaches into impact assessment processes under the IAA.

Tim Edgar: The Accidental Comparatist, Kim Brooks

Articles, Book Chapters, & Popular Press

This paper focuses on the contributions of Tim Edgar as a major comparative law scholar. It reviews the major debates and theoretical directions in comparative law scholarship and offers a case study of Edgar’s contributions in the light of the major debates in comparative law. Edgar’s development as a comparatist is traced through three defined phases. His identification of the policy problem to be resolved is highlighted as a major feature of his contribution.

Covid-19 And South-South Trade & Investment Cooperation: Three Emerging Narratives, Clair Gammage, Olabisi D. Akinkugbe

Articles, Book Chapters, & Popular Press

The COVID-19 pandemic has revealed the frailties of economic relations across different aspects of the globalized network. From the national, through the sub-regional, to the regional to the international levels, questions have arisen regarding the seemingly interconnected, yet fractured socio-economic relationships in our modern societies. In this essay we shall focus on the trade and investment dimension of South-South relations that have been affected by the pandemic. In doing so, we shall reveal the (often overlooked or taken for granted) linkages with race in South-South relations. We identify the way(s) in which the Covid-19 pandemic has made obvious the latent …

Symposium Introduction: Vulnerabilities In The Trade And Investment Regimes In The Age Of Covid-19, Olabisi D. Akinkugbe, Clair Gammage

Articles, Book Chapters, & Popular Press

This Symposium is one of the follow-up publications to the Afronomicslaw.org Webinar III on “Vulnerability in the Trade and Investment Regime in the Age of COVID-19”

‘Vulnerability’ in trade and investment regimes is not a new phenomenon. Nor, is the concept of ‘crisis’. While IEL scholarship has acknowledged some of the way(s) in which the formalisation of international legal rules in trade and investment can act like a ‘straightjacket’ on global south states, sustaining and creating forms of dependencies that are difficult to escape, there is a notable lack of meaningful engagement with the contours and manifestations of concepts like …