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Full-Text Articles in Law

What's Sex Got To Do With It? Tax And The 'Family' In Canada, Claire F.L. Young Jan 2006

What's Sex Got To Do With It? Tax And The 'Family' In Canada, Claire F.L. Young

Faculty Publications (Emeriti)

This article considers the tax treatment of spouses and common law partners. It questions whether tax expenditures that take spousal or common law status into account can be justified or whether some or all of them should be eliminated. The article traces the expansion in Canada of the definition of common law partners for tax purposes because it resulted in a tax windfall for the government and was key tool in implementing a neo-liberal privatization agenda. The article concludes that many of the tax rules that take spousal or common law status into account should be repealed. Some rules are ...


Losing The Feminist Voice? Debates On The Legal Recognition Of Same Sex Partnerships In Canada, Susan B. Boyd, Claire F.L. Young Jan 2006

Losing The Feminist Voice? Debates On The Legal Recognition Of Same Sex Partnerships In Canada, Susan B. Boyd, Claire F.L. Young

Faculty Publications (Emeriti)

Over the last decade, legal recognition of same-sex relationships in Canada has accelerated. By and large, same-sex cohabitants are now recognised in the same manner as opposite-sex cohabitants, and same-sex marriage was legalised in 2005. Without diminishing the struggle that lesbians and gay men have endured to secure this somewhat revolutionary legal recognition, this article troubles its narrative of progress. In particular, we investigate the terms on which recent legal struggles have advanced, as well as the ways in which resistance to the legal recognition has been expressed and dealt with. We argue that to the extent that feminist critiques ...