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Identity, Law, And The Right To A Dream?, Robert Leckey
Identity, Law, And The Right To A Dream?, Robert Leckey
Dalhousie Law Journal
This paper engages critically with the new orthodoxy holding that individuals have a "right" to know their genetic origins and that such knowledge is crucial to realizing their identities. It examines two case studies: the Pratten litigation under the Canadian Charter of Rights and Freedoms regarding anonymous donor conception and scholarship approving a reform to Quebec's adoption law. It addresses the supposed "identity gap" between those who are adopted or donor-conceived and those who are neither Arguments for law reform exaggerate that gap, opposing the incomplete, insecure identity of the adopted or donorconceived to the ostensibly complete, secure identity of …
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 …
Keeping Up With The Joneses: A Model Systemic Risk Reporting Regime For The Canadian Hedge Fund Industry, Andrew Mcgarva
Keeping Up With The Joneses: A Model Systemic Risk Reporting Regime For The Canadian Hedge Fund Industry, Andrew Mcgarva
Dalhousie Law Journal
The purpose of this paper is to suggest a regulatory model by which Canadian securities regulators may monitor the systemic risk contributed to by the Canadian hedge fundindustry The bases for this modelare recent regulatory reform initiatives adopted in the U.S. and Europe. There, securities regulators have adopted Form PF and AIFMD, respectively, to monitor the systemic risk contributed to by hedge funds. However, the features of those regimes are not necessarily appropriate for the Canadian industry. The appropriateness ofthe features of Form PFandAIFMD for the Canadian hedge fund industry is evaluated on two criteria: the average industry fund size, …