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Full-Text Articles in Law
Aboriginal Title And Oceans Policy In Canada, Diana Ginn
Aboriginal Title And Oceans Policy In Canada, Diana Ginn
Articles, Book Chapters, & Popular Press
The Oceans Act of Canada sets out a broad framework for the unified management of Canada’s oceans based on an ecosystem approach. In particular, the Oceans Act calls on the Minister of Fisheries and Oceans to lead and facilitate the development of a national strategy to guide the management of Canada’s estuarine, coastal and marine ecosystems. The Oceans Act also reflects awareness that aboriginal rights may affect the development or implementation of policy surrounding oceans management. For example, s. 2(1) of the Act states that “. . . nothing in this Act shall be construed so as to abrogate or …
The Taxation Of Aquaculture In Canada: A Comparison With The Taxation Of Agriculture And Its Policy Implications, Faye Woodman
The Taxation Of Aquaculture In Canada: A Comparison With The Taxation Of Agriculture And Its Policy Implications, Faye Woodman
Articles, Book Chapters, & Popular Press
In Canada, at both the federal and the provincial government levels, the tax rules applicable to agricultural producers under the Income Tax Act and other taxing statutes often apply with relatively few modifications to the aquaculture sector. The agriculture rules differ in significant aspects from those applied to other taxpayers. They also tend to be more generous. Thus, the aquaculture sector operates under regimes of taxation in Canada that may be characterized as preferential, but may also have been developed with the needs and circumstances of agriculture, not aquaculture, in mind. This chapter will examine the rationales underlying the various …