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- Arm's Length (1)
- Case Comment (1)
- Charter of Rights and Freedoms (1)
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- Economic Rights (1)
- Ethical Obligations (1)
- Fiduciary Duties (1)
- Ford Motor Co. v. Ontario Municipal Employees Retirement Board (1)
- Foundational Knowledge (1)
- Income Tax Law (1)
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Articles 1 - 3 of 3
Full-Text Articles in Judges
The Ethical Tax Judge, Kim Brooks
The Ethical Tax Judge, Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not only more ethical but also advances other important societal goals fulfilled by the imposition of income tax systems.
Extending Charter Benefits To Canada’S Poor, A. Wayne Mackay
Extending Charter Benefits To Canada’S Poor, A. Wayne Mackay
Articles, Book Chapters, & Popular Press
While the Canadian Charter of Rights and Freedoms has had a major impact on Canada’s political landscape in its first 25 years, its impact on social and economic rights has been minimal. The courts should assume a larger role in advancing the rights of the many Canadians living in poverty and despair.
Judges have traditionally regarded matters of social and economic policy as falling within the expertise of the legislative and executive branches of the state. The Charter has done little to dispel that view. The elected branches of the state must continue to play a major role, but the …
The Allocation Of Profits Between Related Entities And The Oppression Remedy: An Analysis Of Ford Motor Co. V. Omers, Kim Brooks, Anita Anand
The Allocation Of Profits Between Related Entities And The Oppression Remedy: An Analysis Of Ford Motor Co. V. Omers, Kim Brooks, Anita Anand
Articles, Book Chapters, & Popular Press
In Ford Motor Co. v. Ontario Municipal Employees Retirement Board, the Ontario Superior Court of Justice reviewed the transfer pricing arrangements between parent and subsidiaries Ford US and Ford Canada in the context of a going-private transaction. Its review was the key to resolving the two main issues in the case: first, did the transfer-pricing arrangements understate Ford Canada's profits so as to undermine the fair value of Ford Canada's shares? And second, did the transfer-pricing arrangement oppress or unduly disregard the interests of Ford Canada's minority shareholders so as to give rise to the oppression remedy?
In this comment, …