Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Schulich School of Law, Dalhousie University

Journal

2015

Jurisprudence

Articles 1 - 2 of 2

Full-Text Articles in Law

A Defence Of The Principled Approach To Tax Settlements, Saul Templeton Apr 2015

A Defence Of The Principled Approach To Tax Settlements, Saul Templeton

Dalhousie Law Journal

The Canadian Minister of National Revenue is responsible for administering and enforcing the majority of tax legislation in Canada. Where disputes arise with particular taxpayers over the correct amount of tax owed, the taxpaying public ought to have confidence that the Minister has a principled basis in law for settling disputes for less than amounts previously assessed. Yet opponents of the principled basis for settlement consistently call for reform, arguing that compromise settlement should be permissible. This paper responds to arguments raised for compromise settlement by reconciling the jurisprudence on the authority of the Minister to settle tax disputes. It …


The Contract Of Employment At The Supreme Court Of Canada: Employee Protection And The Presumption Of Employer Freedom, Gillian Demeyere Apr 2015

The Contract Of Employment At The Supreme Court Of Canada: Employee Protection And The Presumption Of Employer Freedom, Gillian Demeyere

Dalhousie Law Journal

This article critically examines the Supreme Court of Canada's treatment of the contract of employment in its wrongful dismissal jurisprudence over the last 25 years, with the aim of challenging the view that only by exempting the contract of employment from the ordinary workings of contract doctrine or by resorting to public policy considerations can the common law of dismissal provide adequate protection for employees. The Court's jurisprudence reveals a commitment to what this paper calls the presumption of employer freedom, a view of the contract of employment which has its origins in the status-based master and servant relationship and …