Law Commons^™

Consumption Tax, Double Taxation And The Taxes And Levies (Approved List For Collection) Act (Amendment) Order 2015: The Lingering Labyrinth, Okanga Ogbu Okanga

Articles, Book Chapters, & Popular Press

Nigeria has a long history of legal conflict on fiscal federalism. One dimension borders on who has the power to tax the consumption of goods and services. Although the Nigerian Constitution prescribes how taxing powers are to be exercised between the federal government and the federating units, controversy remains as to the extent of taxing powers exercisable by each tier of government. This is because, apart from the Constitution, a peculiar military-era statute, the “Taxes and Levies Act” prescribes what taxes each tier of government can collect and appears to circumscribe their constitutional taxing powers. The federal government and the …

The Single Contract Basis Of International Corporate Taxation: A Review Of Saipem V Firs, Okanga Ogbu Okanga

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Nigeria's principal corporate tax legislation, the Companies Income Tax Act 1961, stipulates as a basis for the taxation of a nonresident company deriving income in Nigeria, what it terms a “single contract.” This, according to the statute, entails a contract that embodies the activities of surveys, deliveries, installations or construction (common features of what is in common parlance termed a “turnkey project”). A major challenge with the application of the provision lies in the comprehension of the pivotal term, “single contract.” A diversity of views on the import of the term paints a telling picture of ambiguity and underlies the …

Submission: 2018 Legislative Review Of Export Development Canada, Sara Seck, Keith Macmaster, Penelope Simons

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This submission to the 2018 review of Export Development Canada is informed in part by a conference and policy meeting that we hosted in October 2017 on the subject of extractive industries and the human rights of women and girls, at the Human Rights Resource Education Centre in Ottawa. This submission will reflect on some of the insights that emerged from the conference and policy meeting, as well as our own prior and subsequent research. Our submission will focus primarily on Theme 5: Corporate Social Responsibility and Human Rights, which asks whether, in fulfilling its mandate, EDC reflects the expectations …

Employing Older Prisoner Empirical Data To Test A Novel S 7 Charter Claim, Adelina Iftene

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This article builds the case for expanding s 7 of the Charter of Canadian Rights and Freedoms to apply to prison regulations and decisions in the specific context of an aging prison population. As original empirical data shows, prisons are highly insensitive to age-related problems, and inappropriate or insufficient medical treatment receives official sanction from a wide range of correctional documents. The stark inadequacies of the current system endanger older prisoners’ security of the person, and sometimes their lives, in ways that violate their rights under s 7, since the deprivations they suffer result from legislative policies and state conduct …

Challenges And Opportunities Of A Forthcoming Strategic Assessment Of The Implications Of International Climate Change Mitigation Commitments For Individual Undertakings In Canada, Robert B. Gibson, Karine Péloffy, Meinhard Doelle

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Canada is preparing to initiate a challenging, but potentially ground-breaking, strategic assessment on the implications of its climate change mitigation commitments for project assessments. The strategic assessment is immediately needed to provide project-level guidance for decision makers who will be required under new federal legislation to consider the extent to which each assessed project “contributes to sustainability” and “hinders or contributes to” meeting Canada’s climate commitments. However, Canada, like many other countries, has not yet translated its Paris Agreementclimate commitments into an adequate suite of specific policies, pathways, budgets, and other directives for compliance. Consequently, the climate commitments’ strategic assessment …

Strategies For More Inclusive Municipal Participatory Governance And Implimenting Un-Habitat's New Urban Agenda: Improving Consultation And Participation In Urban Planning Decision-Making Processes Through Rapid Ethnographic Assessment Procedures, Sara Gwendolyn Ross

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Based on the findings of an urban legal anthropology project in Toronto, Canada that tracked municipal decision-making practices in relation to development, redevelopment, and heritage preservation in the city and the often unforeseen and unacknowledged effects these can have on marginal, transgressive, and subaltern (subcultural) communities and their community cultural spaces and practices, this article will first turn to a few neighbourhood examples of public consultation processes underway in Toronto and observations of visual (vocal) resistance to faulty consultation practices. These examples reveal some of the realities of public consultation design in Toronto and how it is experienced on the …

Illness, Injury And Medical Deportations At The Frontier: The Canadian Legal Regime For Health Care Protections For Agricultural Migrant Workers, Constance Macintosh

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This paper explores how health interests and rights play out in the temporary agricultural worker regime. In particular, it illustrates how a system that–as discussed below–is formally positioned as granting such workers the same rights as nationals, may not in practice provide equivalent or meaningful protections. The assessment is not just about the social exclusion challenges that often undermine the ability or possibility of migrant workers to activate their legal rights (which is the usual critique of why post-national citizenship writing is overly optimistic), but about how the legal and regulatory system itself misses the mark.

Legal Ethics And The Political Activity Of Government Lawyers, Andrew Martin

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The ability to engage in political activity is an essential feature of a democratic society. However, the ability of government lawyers to do so is unclear. While most governments have passed legislation identifying permissible political activity of their employees, it is unclear how the professional obligations of lawyers apply in this context and how these professional obligations interact with this legislation. This article answers these questions. The duty of loyalty to the client requires most government lawyers to refrain from all political activity at the same level of government. The special professional obligations of Crown prosecutors require these lawyers to …

Why De Minimis Should Not Be A Defence, Stephen Coughlan

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De minimis non curat lex—the idea that the law does not concern itself with trifles—is originally a private law maxim whose applicability in criminal law is uncertain. The author argues that de minimis should not exist as a criminal defence. This article distinguishes the use of de minimis as an (accepted) interpretative principle in criminal law from its application as a defence. In doing so, the author critiques the potential rationales for de minimis offered by Arbour J in Canadian Foundation for Children, Youth and the Law v Canada (Attorney General). Instead, the author draws a parallel between de minimis …

Informal Networks Of Corruption: Assessing The Challenges For Public Sector Whistleblowing In Nigeria, Olabisi D. Akinkugbe

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Recently, the Nigerian government adopted its first National Anti-Corruption Strategy—the first since its independence in 1960. While the strategy captures varying forms of corruption, whistleblowing is seen as one of the key strategies identified to confront anti-corruption in the public sector. The adoption of the whistleblowing policy and its on-going implementation however occurs without a legislative framework to protect whistleblowers. This article situates the whistleblower program in the wider socio-political context of anti-corruption in Nigeria, and public governance. The paper critically examines the implications of the legislative gaps for the long-term sustenance of the whistleblower protection program. This paper argues …

Copla: A Transnational Criminal Court For Latin America & The Caribbean, Robert Currie, Jacob Leon

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States in the Latin American and Caribbean regions have long called for the creation of an independent, international court to prosecute members of transnational organized crime gangs. These organizations not only profit from the illicit traffic in drugs, people and cultural property, but are able to corrupt and undermine the domestic legal systems and judiciaries of the affected states. This paper examines the current proposal for the creation of the "Latin American and Caribbean Criminal Court Against Transnational Organized Crime" (COPLA). It reviews the rationale for creating such a court, examines the main pillars of the current proposal, and suggests …

Conclusions: The Value Of An Innovation Framework For International Law, Sara L. Seck, Alastair Neil Craik

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The concluding chapter to Global Environmental Change and Innovation in International Law provides an assessment of the value of an innovation framework for further scholarship in the field of international environmental law. The authors note that thinking more systematically about how international law structures innovation and how innovation within law arises has potential to generate new insights into the role of law in the development of sustainable transitions and may provoke greater attention to the sources and processes of legal transformations themselves. Identifying the constraints to legal innovation, particularly in the context of increasingly complex system demands, was identified as …

Deepening The Relational Ecology Of Restorative Justice, Jennifer Llewellyn, Brenda Morrison

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It is our pleasure to introduce and frame this Special Issue of The International Journal of Restorative Justice. This Special Issue seeks to advance and expand thinking, research and practice of a restorative approach at the level of institutions and social systems, from families to workplaces. The articles and notes from the field included here were developed out of the 2016 International Conference in Halifax, Nova Scotia, that shared the title and focus of this issue. The conference was held to fulfil a commitment made by the parties involved in a restorative justice process at the Faculty of Dentistry, Dalhousie …

Edging Towards Principled Ocean Governance: Law Of The Sea And Beyond, David Vanderzwaag

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Elisabeth Mann Borgese is well known for her commitment to advancing the legal order for the improved regulation of the world’s oceans. Her advocacy with respect to the United Nations Convention on the Law of the Sea (UNCLOS) is the subject of other essays in this volume. However, in the decades since 1982, legal principles, sometimes linked to provisions in treaties, have become critical in the global quest for sustainable seas and healthy coastal communities. Principles, such as precautionary and ecosystem approaches, have influenced the negotiation, implementation, and interpretation of international agreements. They may also guide national ocean law and …

Understandings Of Self-Managed Abortion As Health Inequity, Harm Reduction And Social Change, Joanna Erdman, Kinga Jelinska, Susan Yanow

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This commentary explores how self-managed abortion (SMA) has transformed understandings of and discourses on safe abortion and associated health inequities through an intersection of harm reduction, human rights and collective activism. The article examines three primary understandings of the relationship between SMA and safe abortion: first SMA as health inequity, second SMA as harm reduction, and third SMA as social change, including health system innovation and reform. A more dynamic understanding of the relationship between SMA, safe abortion and health inequities can both improve the design of interventions in the field, and more radically reset reform goals for health systems …

Submission To The Open Call For Input Regarding The Working Group’S Report On The Gender Lens To The Un Guiding Principles On Business And Human Rights, Sara Seck, Penelope Simons

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In October 2017, we co-hosted a conference and policy meeting on the subject of extractive industries and the human rights of women and girls, at the Human Rights Resource Education Centre in Ottawa. This submission will reflect on some of the insights that emerged from the conference and policy meeting, as well as our own subsequent research. A selection of conference papers are forthcoming in a special issue of the Canadian Journal of Women and the Law. We have inserted our submissions in response to some of the specific questions raised by the Working Group.

Book Review: Colin T Reid And Walters Nsoh, The Privatisation Of Biodiversity? New Approaches To Conservation Law, New Horizons In Environmental And Energy Law, Sara Seck

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The Privatisation of Biodiversity? New Approaches to Conservation Law, written by Colin T Reid and Walters Nsoh, is a recently published addition to the Edward Elgar book series New Horizons in Environmental and Energy Law. The book explores how “private rights and market devices” may serve as an alternative to “direct ‘command and control’ regulation”, and so ensure that the use of natural resources remains within ecological limits, while preventing the loss of habitat, habitat degradation, and species extinctions. A diverse range of mechanisms are considered under the “privatisation” heading, with “an emphasis on private law frameworks” that enable private …

Climate Change, Corporate Social Responsibility, And The Extractive Industries, Sara Seck

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During the negotiation of the Paris Agreement, many argued that the final text should integrate a human rights approach so as to better align climate governance under the UNFCCC with climate justice. Reference to human rights ultimately appeared only in the Preamble, despite submissions from the UN High Commissioner for Human Rights that urgent and ambitious State action to combat climate change is an existing duty of international human rights law. Another submission highlighted the role of businesses as duty-bearers who must contribute to climate mitigation and be accountable for climate impacts. This article will consider an unexplored avenue through …

Advancing Human Rights-By-Design In The Dual-Use Technology Industry, Jonathon Penney, Sarah Mckune, Lex Gill, Ronald Deibert

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It is no secret that technology companies have greased the wheels for human rights abuses around the world — backed by a global web of private sector support and investment that has yielded significant financial returns. For example, the University of Toronto's Citizen Lab recently published research analyzing the use of Internet filtering technology developed by Canadian company Netsweeper in ten countries globally — Afghanistan, Bahrain, India, Kuwait, Pakistan, Qatar, Somalia, Sudan, United Arab Emirates, and Yemen — and concluded these uses likely violated international human rights law. Products like Netsweeper’s Internet filtering systems are often referred to as "dual …

Judicial Audiences: A Case Study Of Justice David Watt's Literary Judgments, Elaine Craig

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Applicants to the federal judiciary identify three main audiences for their decisions: the involved and affected parties, the public, and the legal profession. This case study examines a set of decisions authored by Justice David Watt of the Ontario Court of Appeal, involving the rape, torture, murder or attempted murder of women, in which he attempts humour or uses puns, parody, stark imagery and highly stylized and colloquial language to introduce the violence, or factual circumstances surrounding the violence, in these cases. It assess these introductions in relation to the audiences judges have identified as important for their decisions. The …

Spousal Support In Quebec: Resisting The Spousal Support Advisory Guidelines, Jodi Lazare

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Since 2005, the Spousal Support Advisory Guidelines have become an essential part of the practice of family law throughout Canada. Aimed at structuring discretionary spousal support determinations under the Divorce Act and increasing the fairness of awards, the Advisory Guidelines have been embraced by appellate courts across jurisdictions. Quebec is the exception to that trend. Despite that marriage and divorce fall under federal jurisdiction, Quebec courts resist the application of these non-binding rules, written by two family law scholars. This article responds to Quebec's resistance to the Advisory Guidelines and suggests that concerns about them may be misplaced. By reviewing …

The Year In Spousal Support: Appeals, Material Changes And More, Rollie Thompson

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At last year’s Family Law Summit, after reviewing the 2016 appeal cases, I focussed my presentation on two SSAG issues: location in the ranges for amount and duration; and the SSAG exceptions. 2016 was a big year for SSAG cases in the Ontario Court of Appeal, notably the decision in Mason v. Mason, 2016 ONCA 725. Mason joins the three other “must-read” SSAG appeal decisions: Fisher v. Fisher, 2008 ONCA 11; Cassidy v. MacNeil, 2010 ONCA 218; and Gray v. Gray, 2014 ONCA 659.

2016 was also the year of the release of the Revised User’s Guide, an updated user’s …

Compliance In Transition: Is Facilitative Compliance Finding Its Place In The Paris Climate Regime, Meinhard Doelle

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The paper explores the current compliance negotiations under Article 15 of the 2015 Paris Climate Agreement. The paper provides an overview of the current state of the negotiations, and considers ways to conclude the negotiations toward an effective compliance system under the Paris Agreement. In the process, the paper explores key differences and similarities between Paris and Kyoto, and identifies possible lessons from the Kyoto compliance experience.

Toward A Principled Design Of Provincial Cap & Trade Systems: Lessons From Nova Scotia's Proposal To Meet The Carbon Pricing Requirement In The Pan-Canadian Framework For Climate Change, Meinhard Doelle

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This article explores the Cap & Trade System proposed by the province of Nova Scotia in response to the call in the Pan-Canadian Framework on Clean Growth and Climate Change for all provinces to implement a carbon pricing mechanism. The proposed C & T system itself and the way it has been developed offers insights into ongoing debates in the governance of climate mitigation. The first debate is about the strength and weaknesses of various carbon pricing mechanisms, most notably the carbon tax and cap and trade systems. The second debate is about the relative importance of carbon pricing and …

The Religious And Ideological Freedom Of Teachers In The English Legal Framework: Is The Balance Between Collective And Individual Rights Appropriate?, Javier Garcia Oliva, Diana Ginn

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How does the current legal framework safeguard the rights of teachers to religious and ideological freedom, whilst at the same time protecting the collective rights of school communities to provide an educational context aligned to identified values and principles? How does the law seek to find a resolution or accommodation where there is a clear conflict?

More Than 'Revenge Porn' Civil Remedies For The Nonconsensual Distribution Of Intimate Images, Suzie Dunn, Alessia Petricone-Westwood

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The non-consensual distribution of intimate images, or “revenge porn” as it is colloquially known, is a growing phenomenon in the digital era that has devastated the lives of countless individuals. Targets of this conduct have suffered both short and long-lasting harms that have had serious repercussions on their mental health, physical well-being, and safety. Once their intimate images have been shared without their consent, they can face damage to their personal and professional reputations. There are reported cases where individuals have lost their jobs, have had to relocate, were stalked and harassed, experienced some form of emotional trauma, and had …

Copla: A Transnational Criminal Court For Latin America & The Caribbean, Robert Currie, Jacob Leon

Articles, Book Chapters, & Popular Press

States in the Latin American and Caribbean regions have long called for the creation of an independent, international court to prosecute members of transnational organized crime gangs. These organizations not only profit from the illicit traffic in drugs, people and cultural property, but are able to corrupt and undermine the domestic legal systems and judiciaries of the affected states. This paper examines the current proposal for the creation of the "Latin American and Caribbean Criminal Court Against Transnational Organized Crime" (COPLA). It reviews the rationale for creating such a court, examines the main pillars of the current proposal, and suggests …

Facilitators’ Report: A Restorative Review Of The In-Custody Death Of Jason Leblanc, Jennifer Llewellyn, Jacob Macisaac, Heather Mcneil

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This report has been prepared by the process facilitation team made up of: Jennifer Llewellyn, Jake MacIsaac, Heather McNeil. The central parties to the process have reviewed the report for accuracy. The parties committed at the outset of the process to share the facts of what happened in this case and the justice process they undertook together to learn from what happened and to ensure that these lessons contribute to improving the lives of individuals and families in Nova Scotia. As such, this report does not make findings of fact or recommendations. It describes the situation, the parties involved, the …

La Saisie De Données Informatiques En Droit Criminel Canadien, Laura Ellyson

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Les implications de l’intelligence artificielle sont complexes lorsqu’il est question de responsabilité criminelle. En effet, même avec un exemple simple tel que les voitures autonomes, il n’est pas évident de déterminer comment le droit criminel pourrait répondre aux problèmes soulevés par ces nouvelles technologies. Dans ce cas précis, serait-ce l’entreprise fabriquant la voiture qui serait respon- sable en cas de conduite dangereuse ou de délit de fuite, l’individu se trouvant derrière le volant au moment des faits ou plutôt le véhicule lui-même ? Bien que pouvant sembler futuristes ou farfelues, ces questions se retrouveront devant les tribunaux probablement bien plus …

Orphans No More: A Review Of Elizabeth Sanderson, Government Lawyering: Duties And Ethical Challenges Of Government Lawyers, Andrew Martin

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Elizabeth Sanderson’s Government Lawyering: Duties and Ethical Challenges of Government Lawyers is the first comprehensive and long-form assessment of why government lawyers are different than lawyers in private practice and why that difference matters. This book review essay begins by setting out Sanderson’s position on a few concepts key to legal ethics for government lawyers: a definition of government lawyers, an account of the duties that apply to them, and the identity of the client. It then goes on to highlight the book’s four major contributions: an emphasis on the role of the Deputy Attorney General as an interface between …