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Full-Text Articles in Law
Taking Stock: Securities Markets And The Division Of Powers, Robert Leckey, Eric Ward
Taking Stock: Securities Markets And The Division Of Powers, Robert Leckey, Eric Ward
Dalhousie Law Journal
Recent developments in Canada's securities markets highlight their national character and call for a fresh consideration of the question of federal securities regulation. Developments in the constitutional case law have changed the legal context, such that the trade and commerce and the peace, order and good government powers under the Constitution Act, 1867 would likely support federal securities legislation. The securities question, important in its own right, also serves as a case study for how the Supreme Court of Canada conducts division of powers analysis for matters that have undergone substantive change. The authors contend that competence over a provincial …
Recognizing Substantive Equality As A Foundational Constitutional Principle, Patricia Hughes
Recognizing Substantive Equality As A Foundational Constitutional Principle, Patricia Hughes
Dalhousie Law Journal
The author proposes that substantive equality be recognized as a foundational constitutional principle. The foundational principles--or underlying constitutional norms-which constitute the constitutional framework have become more important as Canada matures as a regime governed by constitutional supremacy. Most prime social and political values have been recognized as underlying constitutional norms, including democracy, federalism, protection of minority rights, political speech and judicial independence. Although section 15 of the Charter has been interpreted as encompassing substantive equality, which has been identified as a significant social value by the Supreme Court of Canada, the Court has yet to include it among the foundational …
Of Provinces And S.35 Rights, Kerry Wilkins
Of Provinces And S.35 Rights, Kerry Wilkins
Dalhousie Law Journal
It is now well established that federal law and regulatory activity may interfere with the exercise of aboriginal peoples' existing treaty and aboriginal rights, despite s. 35(1) of the Constitution Act, 1982, whenever the federal government can justify the interference. It is not yet clear, though, what power, if any, Canada's provinces have to regulate, even in justified ways, such rights and their exercise. This article argues that the provinces, as a general rule, have no such authority. Except in certain very specific and isolated circumstances, they have no power, even apart from s. 35, to regulate the exercise of …
Making Disclosure: Ideas And Interests In Canadian Securities Regulation, Christopher C. Nicholis
Making Disclosure: Ideas And Interests In Canadian Securities Regulation, Christopher C. Nicholis
Dalhousie Law Journal
Early in her book, Professor Condon bemoans the general lack of Canadian scholarship in the area of securities regulation. Not only is there very little theoretical work in this field, she notes, but also, "even historically descriptive accounts of the Ontario Securities Commission have been notable by their infrequency" (at 15).'
Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas
Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas
Dalhousie Law Journal
This article compares the rules governing the federal income taxation of corporate reorganizations in Canada with those in the United States, including transfers of property to a corporation, corporate divisions, share-for-share exchanges, amalgamations or mergers, recapitalizations, and corporate dissolutions. The paper outlines the provisions governing a particulartype of corporate transaction, compares the Canadian tax results with those of the United States, comments on any differences between particular tax provisions, and examines the practical implications of these differences. The authors conclude that although there are a number of parallels between the U.S. and Canadian tax systems, fundamental differences exist that change …
Annotated Language Laws Of Canada: Constitutional, Federal, Provincial And Territorial Laws, Teresa Scassa
Annotated Language Laws Of Canada: Constitutional, Federal, Provincial And Territorial Laws, Teresa Scassa
Dalhousie Law Journal
Many of Canada's language laws represent an attempt by governments to articulate national or provincial linguistic identities. How fitting, therefore, that Annotated Language Laws of Canada is a work which is itself in search of an identity. There is, in fact, some dissonance between what this book claims to be and what it actually is. Although its cover suggests that it is part of a series of "New Canadian Perspectives," there is little that is new (in the sense of original) in the work, other than the actual compilation. As for perspectives-one of the most striking absences in this work …