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Full-Text Articles in Law
A Defence Of The Principled Approach To Tax Settlements, Saul Templeton
A Defence Of The Principled Approach To Tax Settlements, Saul Templeton
Dalhousie Law Journal
The Canadian Minister of National Revenue is responsible for administering and enforcing the majority of tax legislation in Canada. Where disputes arise with particular taxpayers over the correct amount of tax owed, the taxpaying public ought to have confidence that the Minister has a principled basis in law for settling disputes for less than amounts previously assessed. Yet opponents of the principled basis for settlement consistently call for reform, arguing that compromise settlement should be permissible. This paper responds to arguments raised for compromise settlement by reconciling the jurisprudence on the authority of the Minister to settle tax disputes. It …
Moving Beyond Rhetoric: Working Toward Reconciliation Through Self-Determination, Brenda L. Gunn
Moving Beyond Rhetoric: Working Toward Reconciliation Through Self-Determination, Brenda L. Gunn
Dalhousie Law Journal
The settlement of the residential school system class action and the creation of the Truth and Reconciliation Commission of Canada have renewed discussions on the relationship between Indigenous peoples and the Crown as part of achieving reconciliation. This article argues that promoting reconciliation in Canada requires addressing the underlying issue that led to the residential school system: the unilateral impositionofcolonial law with the goal of assimilating Indigenous peoples. The best way to prevent such actions in the future requires realizing Indigenous peoples right to self-determination. The U.N. Declaration, with its recognition of Indigenous peoples' right to self-determination, provides a framework …
R. Bitterman & M.E. Mccallum, Lady Landlords Of Prince Edward -Island: Imperial Dreams And The Defence Of Property, Jim Phillips
R. Bitterman & M.E. Mccallum, Lady Landlords Of Prince Edward -Island: Imperial Dreams And The Defence Of Property, Jim Phillips
Dalhousie Law Journal
On 23 July 23 1767, some four years after its acquisition of Saint John's Island [now Prince Edward Island] in the 1763 Treaty of Paris, Britain held a one-day lottery through which it distributed almost the entire island in sixty-six lots [townships] of about 20,000 acres each.' Many lots went to individuals, civil and military servants of the crown, including such notables as John Pownall, secretary to the Lords of Trade, and Admiral Augustus Keppel. Although none of the proprietors met the principal condition oftheir grant-that they settle the land within ten years with one Protestant settler for every 200 …
Reservation Geography And The Restoration Of Native Self-Government, Robert White-Harvey
Reservation Geography And The Restoration Of Native Self-Government, Robert White-Harvey
Dalhousie Law Journal
Recognition of the spatial aspects of Indian settlement on reserves is vital to understanding the potential for Native self-government. In particular, the number and size of reserves, as well as the remoteness, accessibility and dispersal of Native land holdings must be considered. They can impact on the viability and cost of Native courts and institutions, the solidarity of bands, and the economic livelihood of reserve residents. As Native self-government is fleshed out in constitutional reform talks and experiments in limited self-government, it is not widely known that all of the reserves in every province of Canada combined would not cover …