Law Commons^™

Scholarship As Fun, Thomas Schultz

Dalhousie Law Journal

One theme that traverses much of Pierre Schlag’s work is a sense of profound humanity—the idea that thinking and writing about the law can and should be a deeply, genuinely human activity—an activity for which we can, and should, break up many of the barriers that stand between us, between who we really are, and what we think and write. It is an activity for which we should put aside our pretences and insecurities and the attached formalisms and exaggerations behind which we so often hide, and which in the end constrain our humanity so much, as they take on …

Humour, A Meditation, John Henry Schlegel

Dalhousie Law Journal

Back in 1987 when Critical Legal Studies was still “hot,” I was shopping a piece that was a long review essay on Laura Kalman’s history, Legal Realism at Yale. An acquaintance who was on that faculty invited me to present the piece—which I am still quite proud of—at the workshop he was running. Owen Fiss was the first person to ask a question. He wanted to know whether the piece was “serious” work or whether it was just an elaborate joke. Surprised and bewildered by the question, I answered, “Both.” In response he asserted that unless it were one or …

Why The Multilateral Investment Court Is A Bad Idea For Africa, Akinwumi Ogunranti

Dalhousie Law Journal

The UNCITRAL Working Group III (WG III) is discussing procedural reforms in the investor state dispute settlement system (ISDS). The ISDS framework is criticized on various grounds, including arbitrator bias, lack of transparency, and inconsistent arbitral decisions. One of the recent reform proposals before the WG III is the possibility of a multilateral investment court (MIC). This proposal is championed by European Union states and supported by Canada. The proposal recommends replacing ISDS’ Ad hoc investment tribunals with an established and permanent court where states appoint judges. This paper examines the MIC reform option and argues that replacing the ISDS …

Show And Tell, Liam Mchugh-Russell

Dalhousie Law Journal

...to break the rules wisely, you have to know the rules well.

–Le Guin, Steering the Craft

I finished my doctorate in June of 2019. Most of my waking hours that late summer and early fall were spent writing and rewriting cover letters, teaching statements, and research agendas (and equity statements, long CVs, short CVs, etc.)—all the variegated materials demanded from applicants to tenure-track positions in North American law faculties. Writing those materials, and integrating the feedback on early drafts that I received from a host of generous peers and colleagues, became an accidental study in the principal subtext of …

Mixing Mathematics And Morality: Precarity And Moral Hazard In Employment Insurance And Personal Insolvency Law, Anna J. Lund

Dalhousie Law Journal

This article examines how financially precarious Canadians face particular challenges to accessing the benefits of employment insurance and personal insolvency because these two systems include features designed to guard against moral hazard. However, these design features do not adequately account for how an increasing number of Canadians are precariously employed and precariously indebted. This article synthesizes the research on precarious employment in Canada, and uses it to suggest how one might conceptualize precarious indebtedness. It then traces how the Canadian employment insurance and personal insolvency systems treat characteristics of financial precarity as evidence of misconduct. As a result, precariously employed …

Law’S Sexual Infections, Kyle Kirkup

Dalhousie Law Journal

In 2019, the House of Commons Standing Committee on Justice and Human Rights published its study on the criminalization of HIV non-disclosure in Canada. The report recommended removing HIV non-disclosure from sexual assault laws in Canada. This constituted a welcome development for many HIV advocates. Yet other recommendations proved more controversial. In order to counter the exceptional targeting of HIV, the Committee proposed an offence for the non disclosure of all infectious diseases. This article uses the proposal to develop three arguments. First, the idea of creating an offence for all infectious diseases finds its origins in criminal laws dating …

Lost: Heritage Stock. The Heritage Property Act And Heritage Conservation In Downtown Halifax, Nova Scotia, Eliza Richardson

Dalhousie Law Journal

This article considers heritage conservation in Halifax, examining the Heritage Property Act and its implementation. As one of the oldest cities in Canada, Halifax, Nova Scotia was graced with an abundance of built heritage. However, historic properties have been disappearing at an alarming rate, with 41 per cent of potential heritage buildings in downtown Halifax, Nova Scotia having been demolished since 2009. This article argues that the current approach to heritage conservation in Halifax is nominally successful but consistently falls short of the spirit in which it was enacted. The Act performs well in specific situations, namely where the owners …

Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello

Dalhousie Law Journal

The publication of Martin Hearson’s book, Imposing Standards: The North-South Dimension to Global Tax Politics, coincided with heated international discussions of the most substantial policy proposals in the field of international taxation in the last century.1 Hearson’s work provides insights on how the developed countries exerted control over the negotiations of the double taxation agreement (DTA) regime, which is the basis of the current international taxation framework. It explains how the negotiations resulted in a framework that works well for the developed countries, but does not substantially address the tax revenue needs of the developing countries. The publication of the …

Masthead & Table Of Contents

Dalhousie Law Journal

No abstract provided.

Police-Generated Evidence In Bail Hearings: Generating Criminality And Mass Pretrial Incarceration In Canada, Jillian Rogin

Dalhousie Law Journal

Systemic racism in policing impacts many aspects of the criminal legal system including the system of judicial interim release. This paper traces the ways in which reliance on police-created evidence at bail hearings might contribute to mass pretrial incarceration in Canada which is disproportionately felt by Indigenous, Black, and marginalized people. The police synopsis and police-created criminal records are state knowledge created for state purposes. This state-created evidence in fact generates race and racialization; all of the structural inequalities built into the system of policing become relied on at bail hearings through police-created evidence which contributes to mass pretrial incarceration …

A Canadian Perspective On Fifty Years Of International Economic Law, J. Anthony Van Duzer

Dalhousie Law Journal

In 1970, “international economic law” (IEL) was not a distinct academic subject. Fifty years later, IEL has become an important and well-recognized field of legal enquiry, though its boundaries remain unclear. Globalization of trade and investment activity and the concomitant proliferation of trade and investment treaties over the last 50 years have been key drivers of academic interest in IEL and its transformation. The impacts of trade and investment on the protection of the environment and health, Indigenous, labour, and human rights, development, and other policy priorities have become significant subjects of academic discourse and are increasingly addressed in trade …

Masthead & Table Of Contents

Dalhousie Law Journal

No abstract provided.

Masthead & Table Of Contents

Dalhousie Law Journal

No abstract provided.

But Why Him? A Review Of The Tenth Justice: Judicial Appointments, Marc Nadon, And The Supreme Court Act Reference, By Carissima Mathen And Michael Plaxton, Andrew Flavelle Martin

Dalhousie Law Journal

To the great benefit of the Canadian legal community and the Canadian public, the authors have created an extensive, concise, and highly readable account of the Nadon saga. Anyone unfamiliar with the purported appointment of Justice Nadon to the Supreme Court of Canada, the Reference re Supreme Court Act, ss 5 and 6 (also known as the Nadon Reference), and the aftermath will find this book invaluable. I expect this work will become the definitive and authoritative account of this saga and that it will be indispensable to future scholars.

I begin this review with a brief overview of the …

International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães

Dalhousie Law Journal

Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax challenges arising from the digitalisation of the economy, insist that cooperative efforts herald a step in the right direction. Others contest the feasibility of international cooperation or its value for developing countries. Drawing on Albert Hirschman’s oft-cited framework for actor behaviour under institutional malperformance, this article shows that there are three alternatives for those discontented with the status …

Designing A More Sustainable Global Tax System, Allison Christians

Dalhousie Law Journal

The international tax system incentivizes unsustainable business practices because it ignores the private profits created by externalizing human, societal, and environmental costs. This paper proposes a novel reform: applying living wage and externality assessment tools to the rules for establishing where income arises for tax purposes. To do so, I propose a method that is relatively complex but arguably more accurate (in tax terms) and a complementary but relatively simpler proxy method. I examine how each method would implicate treaty-based and domestic rules and processes and conclude that the proposed design provides a viable starting point to make the global …

Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş

Dalhousie Law Journal

Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey’s approach to exchanging information has …

Masthead & Table Of Contents

Dalhousie Law Journal

No abstract provided.

Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context, Afton Titus

Dalhousie Law Journal

The laudable objective of making the Sustainable Development Goals (SDGs) a reality requires the targeted use of financial resources. It has become imperative for governments to raise such financial resources through mechanisms that facilitate the domestic mobilization of revenues. This paper argues that in an African developing country context, corporate income tax represents the most effective means by which governments may raise the required funds. Corporate income tax remains an important source of revenue for African countries. This paper further proposes: (i) the design of the essential features of a corporate income tax system that properly accounts for the economy …

Origin And Differentiation In International Income Allocation, Ivan Ozai

Dalhousie Law Journal

The present international tax rules are typically justified by origin-based theories. These theories align countries’ tax entitlements with the geographical location of the economic factors that contribute to the creation of income. Two recent phenomena have rendered origin-based approaches limited in scope. First, the economic integration of multinational corporations and the relevance of intangibles have made it infeasible to precisely pinpoint the factors contributing to the generation of income. Second, the growing disputes between countries about which economic factors should be considered relevant for sharing the international tax base have recently led to increased consideration of distributional consequences, thus moving …

International Arbitration: The New Frontier Of Business And Human Rights Dispute Resolution?, Tamar Meshel

Dalhousie Law Journal

The question of redress for corporate human rights violations remains daunting. Access to justice challenges faced by rights holders before domestic courts have placed this issue at the forefront of international discourse, and many initiatives have attempted to improve rights holders’ access to effective remedies. This article examines one such initiative, namely international arbitration. The article focuses on the use of international arbitration in the business and human rights context pursuant to the 2013 Accord on Fire and Building Safety in Bangladesh and the recently launched Hague Rules on Business and Human Rights Arbitration. It evaluates the extent to which …

Pogg And Treaties: The Role Of International Agreements In National Concern Analysis, Gib Van Ert

Dalhousie Law Journal

Canada’s international treaty obligations have featured prominently in Privy Council and Supreme Court of Canada jurisprudence on Parliament’s power to make laws for the peace, order and good government of Canada (POGG). How treaties ought properly to be used in determining Parliament’s POGG jurisdiction is a constitutionally fraught question. The federal executive cannot be permitted to extend Parliament’s legislative jurisdiction by making promises to foreign states. Yet the existence of treaty obligations is undoubtedly relevant to the question of whether a given subject has become a matter of national concern. In the upcoming Greenhouse Gas Pollution Pricing Act references, the …

On The Presence Of The Past In The Future Of International Labour Law, Adelle Blackett

Dalhousie Law Journal

Professor Blackett presented this talk as the Invited Speaker at the Schulich School of Law’s Horace E Read Memorial Lecture on 9 October 2019.

*This contribution has not been peer-reviewed.

A Leap Of Faith: Twail Meets Caribbean Queer Rights Jurisprudence—Intersections With International Human Rights Law, H. Patrick Wells

Dalhousie Law Journal

This article examines the legal status of queer rights in Caribbean jurisprudence. It conducts an analysis of Caribbean queer rights case law, in order to arrive at an understanding of the extent and dynamics of constitutional protection for these rights. It then uses the revelations from this analysis to determine how Caribbean queer rights jurisprudence has intersected with international human rights norms, values and rules. Finally, the article applies the TWAIL methodological approach to international law to argue that the Caribbean queer rights jurisprudence has not so far reflected the counter-hegemonic, resistance, anti-imperialist discourse that TWAIL champions, in spite of …

Treaty Shopping And The New Multilateral Tax Agreement—Is It Business As Usual In Canada?, Catherine Anne Brown, Joseph Bogle

Dalhousie Law Journal

On 1 January 2020 the Organization for Economic Cooperation and Development’s (OECD) Multilateral Convention (MLI) entered into effect for many of Canada’s tax treaties. New provisions introduced by the MLI, specifically the principal purpose test (PPT) and a new preamble, raised concerns that the bar to deny treaty benefits would be substantially lower than the bar previously set by Canada’s General Anti- Avoidance Rule (GAAR). This paper considers how the MLI will impact access to treaty benefits in Canada by applying the new MLI measures to treaty shopping cases previously challenged under the GAAR. The paper concludes that application of …

New Hactivists And The Old Concept Of Levee En Masse, Christopher Waters

Dalhousie Law Journal

The purpose of this article is to contribute to the continuing debate over the relevance of International Humanitarian Law (IHL) to cyberwar It does so by taking what is often said to be a particularly archaic aspect of IHL, the French Revolutionary notion of levee en masse, and asking whether the concept could have relevance in the cyber context. The article treats levee en masse as a litmus test for the law's relevance; if this IHL "relic" could have relevance in the cyber context, then the continued relevance of the larger body of rules should also be less doubtful.

Bio-Cultural Knowledge And The Challenges Of Intellectual Property Rights Regimes For African Development, Ikechi Mgbeoji

Dalhousie Law Journal

African states have, since the colonial encounter, been part of the international regimes on intellectual property rights. Formal accession to various treaties and conventions on intellectual property rights instruments should not be mistaken for actual internalization of the policies, structures and norms required for reaping the promised benefits of participation in such regimes. There is ample evidence showing that most African states do not have the requisite structures for fruitful engagement with international intellectual property rights regimes. Until this anomaly is rectified, African states' engagement with international intellectual property regimes will remain structurally flawed and inimical to the human development …

Hugh Kindred And The Teaching Of International Law In Canada, Don Mcrae

Dalhousie Law Journal

The casebook, International Law, Chiefly as Interpreted and Applied in Canada under the general editorship of Hugh Kindred, which first appeared in 1987, was a milestone in the teaching of international law in Canada. It was an important teaching tool that made international law accessible to students. Seeing international law through the eyes of Canadian practice, Canadian materials and Canadian experience, the book was an introduction to the fundamentals of the field and to the developments and debates of contemporary international law Engaging on the editorial board Canadian academics from different law schools, Hugh Kindred has been able to provide …

Revisiting The Doctrine Of Intergenerational Equity In Global Environmental Governance, Lynda M. Collins

Dalhousie Law Journal

In the absence of binding international enforcement mechanisms, global environmental governance must rely on a legal framework that has widespread normative force around the world. In addition, such a framework should be sufficiently detailed and pragmatic to allow for effective implementation, should achieve the goal of environmental protection, and should be reasonable in terms of the level of sacrifice expected of the present generation, particularly in the developing world. Itis arguedthat the comprehensive doctrine ofintergenerational equity is an effective and appropriate legal framework for global environmental governance. The doctrine ofintergenerational equityposits thepresent generation of humans as simultaneously beneficiaries of the …

Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown

Dalhousie Law Journal

This paper considers the impact of international agreements in disciplining tax discrimination affecting cross-bordertrade in services. It addresses three questions. First, how do tax and trade agreements interact in the discipline of tax measures affecting cross-border service providers? Second, does this interaction result in tax discrimination against foreign service providers in the NAFTA bloc? Third, if so, what remedies, if any, are available to cross-border service providers with respect to tax measures that are discnminatory? The paper concludes with illustrative examples that service providers in the NAFTA bloc, depending on the applicable treaty are subject to differing tax treatments, are …