Law Commons^™

Immigration Law Under The Mclachlin Court, Catherine Dauvergne

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No abstract provided.

Regulating Short-Term Accommodation Within Condominium, Douglas C. Harris

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Owning land within condominium, or strata property as it is known in British Columbia, includes holding an individual strata lot, a share of the common property, and the right to participate in governing the uses of the private and common property. Owners participate in governing through membership and voting rights in a strata corporation which has the responsibility to maintain the common property and the authority to establish bylaws that restrict the use of the common and private property. The corollary of membership and a voice in the affairs of the strata corporation is a duty to accept its governing …

Remedies In Canadian Administrative Law: A Roadmap To A Parallel Legal Universe, Cristie Ford

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Administrative law in Canada, as in many other common law countries, centres around judicial review doctrine. Sometimes, one may even get the sense that administrative law and administrative law remedies begin at the point at which a party to an administrative action seeks judicial review of that action through the courts. Yet an overly tight focus on court action misses the hugely important first step in real-life administrative action: the varied and sometimes creative, purpose-built remedies that a tribunal itself may impose.

This chapter, which has been revised and updated for the third edition of this leading text on Canadian …

Interactive Strategies For Advancing Marginalized Actors In Transnational Governance Contests: Labour And The Making Of Iso 26000, Stepan Wood

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This chapter explores the role of organized labour in drafting the ISO 26000 guidance standard on social responsibility (SR) as a case study of the circumstances in which weaker actors can take advantage of transnational business governance interactions (TBGIs) to achieve regulatory outcomes that advance their interests. Organized labour initially opposed the development of an ISO standard on SR and was vastly outnumbered when it joined this project in a defensive posture. Yet it achieved remarkably wide and strong protection for workers in ISO 26000 compared to other leading SR initiatives. Integrating theories of legitimation and regulatory enrolment, I theorize …

The Digital Services Tax: A Conceptual Defense, Wei Cui

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As 2018 nears its end, a digital service tax (DST) seems imminent in Europe, yet elaborations of the DST’s motivations have so far come primarily from the European Commission and the UK Treasury: academic and practitioner commentators remain largely skeptical. This paper offers a new conceptual defense of the DST that is independent of the existing government positions. I argue that a clear case can be made for the DST as a way of taxing location-specific rent earned by digital platforms. While the DST may also be partially motivated by other, potentially conflicting visions for reforming international taxation, such as …

Tax Treaty Abuse And The Principal Purpose Test: Part Ii, David G. Duff

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The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting or Multilateral Instrument (MLI) has been described as “an historical turning point in the area of international taxation” which introduces a third layer of tax rules for the taxation of cross-border transactions in addition to domestic tax law and bilateral tax treaties. Of the many provisions of the MLI, the most important are the preamble text in Article 6(1) and the so-called principal purpose test (PPT) in Article 7(1), both of which have been adopted by all signatories to the MLI in order to satisfy …

Tax Treaty Abuse And The Principal Purpose Test - Part I, David G. Duff

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The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting (MLI) has been described as “an historical turning point in the area of international taxation” which introduces a third layer of tax rules for the taxation of cross-border transactions in addition to domestic tax law and bilateral tax treaties. Of the many provisions of the MLI, the most important are the preamble text in Article 6(1) and the so-called principal purpose test (PPT) in Article 7(1), both of which have been adopted by all signatories to the MLI in order to satisfy the OECD’s minimum …

Residence-Based Formulary Apportionment: (In-)Feasibility And Implications, Wei Cui

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I examine one way of taxing international corporate income that has not previously been studied, “residence-based formulary apportionment” or RBFA. I first offer a new taxonomy of different ways of taxing corporate income by reference to individual shareholders, and distinguish what I call the “shareholder attribution” approach from integration, pass-through, and other approaches. I then argue that although traditional international legal norms had led international tax design to avoid taxing foreign corporations “unconnected” with the taxing jurisdiction (e.g. foreign corporations earning only foreign income), these legal norms have gone through substantial transformations in recent years. The exercise of jurisdiction over …

Judicial Review Of Government Actions In China, Wei Cui, Jie Cheng, Dominika Wiesner

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China’s laws and policies on the judicial review of government actions are often used as a bellwether of the government’s attitude towards the rule of law. Accordingly, in gauging the direction of legal reform in the Xi Jinping era, recent media reports have highlighted changes in litigation against government agencies as evidence of positive movement towards the greater rule of law, albeit only contradicted by other evidence of political repression and increasing authoritarianism. We provide a selective review of changes in China’s administrative litigation system in the last few years, including the amendment in 2014 of the Administrative Litigation Law …

Legislated Interpretation And Tax Avoidance In Canadian Income Tax Law, David G. Duff, Benjamin Alarie

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Predictable statutory interpretation helps ensure the reliable operation of contemporary systems of taxation. Tax liabilities that are not clearly expressed and articulated by legislatures lead to over-reliance on litigation as a means to enforce and clarify legislative intent. For this reason, modern legislatures continually amend and draft new tax provisions, reformulating existing rules and introducing new ones to address ever-changing social and economic environments. Moreover, legislatures also respond with amendments directed at judicial decisions with which they disagree, as well as the transactions and arrangements at issue in these cases. As these amended and new rules are then subject to …

An Error Of Law And The Credibility Of The Civil Resolution Tribunal, Douglas C. Harris, Sophie Marshall

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No abstract provided.

Access To Justice Online: Are Canadian Court Websites Accessible For Users With Visual Impairments?, Cody Rei-Anderson, Graham Reynolds, Jayde Wood, Natasha Wood

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Steps taken to make legal information available online have resulted in access to justice benefits for many. However, these benefits may not extend to everyone equally. As scholars have cautioned, the adoption of new technologies that purport to improve access to justice may perpetuate the exclusion of vulnerable and marginalized individuals and groups from the justice system. This article applies this insight to legal information made available online by Canadian court websites and CanLII. It does so through a two-part study. First, we used an automated testing tool to determine whether the websites noted above comply with accessibility standards. Second, …

Why Does Lord Denning's Lead Balloon Intrigue Us Still? The Prospects Of Finding A Unifying Principle For Duress, Undue Influence And Unconscionability, Marcus Moore

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To this day, Lord Denning’s opinion in Lloyds Bank v Bundy remains a staple of first-year Contracts courses in law faculties across the common law world. After surveying doctrines such as duress, undue influence, and unconscionable bargains, Denning posited that they were instances of an underlying principle permitting avoidance of a contract for “inequality of bargaining power”. Although rejected by the House of Lords, Denning’s proposition has intrigued Contract scholars for more than four decades. Subsequent attempts to “fix” Denning’s thesis have fallen short. Yet, authors of Contract textbooks persist in asking whether the doctrines might yet be unified in …

The Marital Wealth Gap, Erez Aloni

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Married couples are wealthier than people in all other family structures. The top 10% of wealth holders are, in great proportion, married. Even among the wealthiest households, married couples hold significantly more wealth than others. The Article identifies this phenomenon as the “Marital Wealth Gap,” and critiques the role of diverse legal mechanisms in creating and maintaining it. Marriage also contributes to the concentration of wealth because marriage patterns are increasingly assortative: wealth marries wealth. The law entrenches or even exacerbates these class-based marriage patterns by erecting structural barriers that hinder people from meeting across economic strata.

How can the …

Can Non-State Regulatory Authority Improve Domestic Forest Sustainability? Assessing Interactive Pathways Of Influence In Cameroon, Sophia Carodenuto, Benjamin Cashore

Transnational Business Governance Interactions Working Papers

Transnational business governance can involve the use of non-state mechanisms to target the behavior of firms within domestic settings. Drawing on the implementation pillar of the TGBI framework, this chapter focuses attention on the interaction between state and non-state regulatory authority from two leading cases of TBG in tropical forest management: climate mitigation through avoided deforestation (REDD+) and timber legality verification through international trade agreements (FLEGT/VPA). A dominant justification among global elites for both interventions is that empowering marginalized domestic groups through technology transfer and capacity building will lead to more durable policy solutions on the ground. Drawing on empirical …

Transnational Business Governance Interactions And Financial Regulation Change: A Case Of Asian Financial Markets, Simin Gao, Christopher Chen

Transnational Business Governance Interactions Working Papers

This chapter examines the interactions of transnational business governance schemes regulating the global derivatives markets with multiple levels of interactions. The chapter describes the process of interactions via the theory of isomorphism. First, after examining the interactions of futures exchanges, we identify that governance techniques among futures exchanges are rather similar, illustrating the forces of mimetic and normative isomorphism. Second, the monopoly of the International Swaps and Derivatives Association (ISDA) scheme in the over-the-counter (OTC) market provides signs of mimetic isomorphism. Third, through imparity of market power and major market dealers, the ISDA scheme became the only governance scheme for …

Local Practices, Transnational Solutions? The Role Of Host Cities In The Cyclic Process Of Environmental Regulation Of Sports Mega-Events, Rebecca Schmidt

Transnational Business Governance Interactions Working Papers

The chapter uses a case study of the environmental protection and sustainability framework for Olympic Games to examine the interactive role of local government actors as innovators in the creation of transnational regulation. The host city level has been at the forefront of innovating this framework. Developments initiated at this level were later taken up by the International Olympic Committee (IOC) and became mandatory for future host cities, in a dynamic the chapter terms ‘cyclical regulation’. The chapter makes two main claims about this process: First, in certain conditions, host cities and their local organizers can ratchet up social and …

Micro-Level Interactions In The Compliance Processes Of Transnational Private Governance, Graeme Auld, Stefan Renckens

Transnational Business Governance Interactions Working Papers

Transnational private governance has emerged in multiple issue areas to promote responsible business practices. While most studies assess its rule-setting function, much less research has been done on the compliance-assessment function. This chapter examines the various actors that are involved in this process—auditors, individual assessors and, to a lesser extent, accreditors—and their respective interactions. Using the Marine Stewardship Council as an empirical case, the chapter examines the level of competition among accredited auditors and assessors, and the degree of organizational interdependence. It argues that while the number of accredited auditors has increased over time, the degree of competition is rather …

Transnational Delegation, Accountability And The Administrative Governance Of Biofuel Standards, Phillip Paiement

Transnational Business Governance Interactions Working Papers

The European Union’s 2009 Renewable Energy Directive delegated to privately run ‘voluntary schemes’ the task of monitoring biomass production sites and ensuring their compliance with the Directive’s sustainability requirements. This chapter assesses the consequences of the Commission’s delegation for the administrative governance architectures of non-state sustainable biofuel standards operating outside the EU, focusing in particular on the effects this governance interaction has on the involvement of vulnerable stakeholders in the governance of sustainable biofuels. Utilizing the Transnational Business Governance Interactions framework complemented by the theory of governance assemblages, this research provides a meso-level analysis of the character and effects of …

R. V. K.R.J.: Shifting The Balance Of The Oakes Test From Minimal Impairment To Proportionality Of Effects, Marcus Moore

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The judgment of the Supreme Court in R. v. K.R.J. reflects an important potential change in the way proportionality analysis is conducted in the review of constitutional rights limitations under Canada’s Oakes test. Previously, most cases came down to the “Minimal Impairment” stage of Oakes. Its dominant role is challenged by KRJ, which places new weight on the subsequent and final “Proportionality of Effects” step. A permanent shift in the focus of the test to the Proportionality of Effects inquiry would be a landmark change in the thirty-year history of proportionality in Canada. The shift does not appear crafted to …

The Past, Present, And Future Of Law Reform In Canada, Marcus Moore

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The story of institutional law reform in Canada has been described by one veteran as ‘somewhat troubling.’ It is a story not without significant successes: In Québec civil law, the codifications were remarkable achievements which realised sweeping and highly-esteemed reforms. Among Canadian common law provinces, Ontario founded the Commonwealth’s first law reform commission in 1964, and as early as 1967 Alberta innovated the now internationally-influential joint venture design of its commission. Further, Canada’s original national commission was notable for its ambitious pursuit of social issues, and the second national commission challenged conventional legal paradigms at unparalleled depth. Across the country, …

Introduction: Canada's Chief Justice: Beverley Mclachlin's Legacy Of Law And Leadership, Marcus Moore

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Summarizes the legacy of law and leadership of Beverley McLachlin, the longest-serving Chief Justice of the Supreme Court of Canada (2000-2017), and first female Chief Justice.

Vulnerability, Canadian Disaster Law And The Beast, Jocelyn Stacey

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This article is the first step in a major research project on Canadian disaster law. As such, the article's first objective is to map the terrain of the law in Canada that governs disasters. To provide context for this exercise in mapping, the article focuses on the circumstances surrounding the 2016 Fort McMurray wildfire ('the Beast'). Focusing on the 'the Beast' also gives rise to the article's second objective: a critical examination of the ways in which Canadian disaster law fails to reflect foundational social science research on disaster harm. The article argues that the current framework of Canadian law …

When Deciding Whether To Allow A Taking Of Property We Need To Ask What We Want Property Rights To Do, Douglas C. Harris

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In recognition of the dangers inherent to a regime that enables a majority of owners to terminate the individual property interests of a dissenting minority, the Strata Property Act requires that strata corporations secure court confirmation of dissolution votes. Not surprisingly, the shift to a lower dissolution threshold, the rapidly rising land values in British Columbia’s urban centres, and the increased costs of maintaining aging buildings, have precipitated a growing number of dissolution votes and a steady flow of applications to the British Columbia Supreme Court (BCSC) to confirm the votes.

A Bridge Over Troubled Waters - Resolving Bank Financial Distress In Canada, Janis P. Sarra

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Effective June 2017, Canada formalized its new resolution regime for “domestic systemically important banks”. This article examines the new resolution regime in the context of the early intervention program by the financial services regulator. The system offers a complex but integrated set of mechanisms to monitor the financial health of financial institutions, to intervene at an early stage of financial distress, and to resolve the financially distressed bank in a timely manner. Resolution is the restructuring of a financially distressed or insolvent bank by a designated authority. To “resolve” a bank is to use a series of tools under banking …

Local Tax Incentives And Behavior Of Foreign Enterprises: Evidence From A Large Developing Country, Jing Xing, Wei Cui, Xi Qu

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We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China’s industrial enterprise survey, we first provide strong evidence for tax competition among Chinese cities (especially cities within the same province) over the average effective income tax rate. We then find that, despite stringent capital controls, both reported pre-tax profits and investment of foreign firms respond strongly to local tax incentives, suggesting that subnational tax competition in China is oriented towards both mobile profits and real resources.

Devalued Liberty And Undue Deference: The Tort Of False Imprisonment And The Law Of Solitary Confinement, Efrat Arbel

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Despite numerous calls for reform and restraint, solitary confinement continues to be both misused and overused in Canadian prisons. This paper charts a path through which to address such misuse, but analyzing solitary confinement through the tort of false imprisonment. This analysis is new: while some scholars have examined how other branches of tort law can address harms caused by solitary confinement, none have examined the application of this tort. I argue that the tort of false imprisonment provides segregated prisoners with an effective means through which to seek compensation for individual harm. As an intentional tort that is actionable …

Conceptualizing The Urban Commons: The Place Of Business Improvement Districts In City Governance, Alexandra Flynn

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Business Improvement Districts (BIDs) are self-taxed organizations that are comprised of businesses and property owners, are approved by city governments, and spend funds to improve profitability within certain neighbourhood boundaries. BID governance structures can also include neighbourhood residents and city councillors as voting or non-voting members. Numerous scholars have written about the role of BIDs in city governance, including the extent to which they improve or undermine inclusivity and accountability. This paper focuses on a related question that has not yet been deeply analysed in legal scholarship: can BIDs be considered a form of urban commons? The term ‘urban commons’ …

Keeping Chance In Its Place: The Socio-Legal Regulation Of Gambling, Kate Bedford, Donal Casey, Alexandra Flynn

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In this Introduction to the collection, we lay out what these papers offer to the field of gambling research and beyond. To begin, we identify the scholarly approaches to gambling upon which we wish to build (Part I). Then, we specify three contributions we seek to make through our socio-legal endeavors. First, this collection seeks to foreground the diverse, vernacular forms and places of play that are sometimes overlooked in gambling scholarship (Part II). Second, the papers take a distinctive pluralist approach that recognizes the multi-layered character of gambling regulation (Part III). Third, and finally, the interdisciplinary and methodologically diverse …

The Role Of Section 718.2(A)(Ii) In Sentencing For Male Intimate Partner Violence Against Women, Isabel Grant

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This article examines sentencing for male intimate partner violence against women since the 1996 enactment of s 718.2(a)(ii) of the Criminal Code, which requires that a spousal/common-law relationship between an offender and victim be considered an aggravating factor in sentencing. The article argues that, while in general appellate courts in Canada are taking this violence seriously, cases involving level I sexual assaults still demonstrate the longstanding tendency to treat the intimate relationship as mitigating. Further appellate guidance is necessary on how courts should reconcile s 718.2(a)(ii) with s 718.2(e), which requires that all options other than incarceration be considered when …