Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Family Law (12)
- Law and Society (11)
- Tax Law (6)
- Business Organizations Law (5)
- Transnational Law (5)
-
- Environmental Law (4)
- Human Rights Law (4)
- Administrative Law (3)
- Courts (3)
- Housing Law (3)
- Property Law and Real Estate (3)
- Taxation-Transnational (3)
- Contracts (2)
- Judges (2)
- Labor and Employment Law (2)
- Torts (2)
- Asian Studies (1)
- Banking and Finance Law (1)
- Bankruptcy Law (1)
- Business (1)
- Business Law, Public Responsibility, and Ethics (1)
- Constitutional Law (1)
- Consumer Protection Law (1)
- Criminal Law (1)
- Disaster Law (1)
- Energy and Utilities Law (1)
- Entertainment, Arts, and Sports Law (1)
- Environmental Sciences (1)
- Finance and Financial Management (1)
- Keyword
-
- Canada (6)
- Chief Justice (3)
- Adjudication (2)
- Beverley McLachlin (2)
- Condominium (2)
-
- International tax (2)
- International taxation (2)
- Judging (2)
- Regulation (2)
- Supreme Court of Canada (2)
- Tax avoidance (2)
- Access To Justice (1)
- Accommodation (1)
- Accountability (1)
- Administrative law (1)
- Agreement for lease (1)
- Airbnb (1)
- Alberta Law Reform Institute (1)
- Approach (1)
- Assemblages (1)
- Assessor mobility (1)
- Auditor competition (1)
- Autonomy (1)
- Balancing (1)
- Bank resolution (1)
- Banking (1)
- Biofuel (1)
- Breach of contract (1)
- British Columbia Law Institute (1)
- Business improvement district (1)
- Publication
- Publication Type
Articles 1 - 30 of 52
Full-Text Articles in Law
Immigration Law Under The Mclachlin Court, Catherine Dauvergne
Immigration Law Under The Mclachlin Court, Catherine Dauvergne
All Faculty Publications
No abstract provided.
Regulating Short-Term Accommodation Within Condominium, Douglas C. Harris
Regulating Short-Term Accommodation Within Condominium, Douglas C. Harris
All Faculty Publications
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
Remedies In Canadian Administrative Law: A Roadmap To A Parallel Legal Universe, Cristie Ford
All Faculty Publications
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
All Faculty Publications
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
The Digital Services Tax: A Conceptual Defense, Wei Cui
All Faculty Publications
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
Tax Treaty Abuse And The Principal Purpose Test: Part Ii, David G. Duff
All Faculty Publications
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
Tax Treaty Abuse And The Principal Purpose Test - Part I, David G. Duff
All Faculty Publications
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
Residence-Based Formulary Apportionment: (In-)Feasibility And Implications, Wei Cui
All Faculty Publications
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
Judicial Review Of Government Actions In China, Wei Cui, Jie Cheng, Dominika Wiesner
All Faculty Publications
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
Legislated Interpretation And Tax Avoidance In Canadian Income Tax Law, David G. Duff, Benjamin Alarie
All Faculty Publications
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
An Error Of Law And The Credibility Of The Civil Resolution Tribunal, Douglas C. Harris, Sophie Marshall
All Faculty Publications
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
Access To Justice Online: Are Canadian Court Websites Accessible For Users With Visual Impairments?, Cody Rei-Anderson, Graham Reynolds, Jayde Wood, Natasha Wood
All Faculty Publications
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
All Faculty Publications
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
The Marital Wealth Gap, Erez Aloni
All Faculty Publications
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
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 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
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
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 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 …
Remembering Professor Judith Mosoff, Isabel Grant, Susan B. Boyd
Remembering Professor Judith Mosoff, Isabel Grant, Susan B. Boyd
Canadian Journal of Family Law
No abstract provided.
The "Family"—And "Families" In Law: A Review Of Archana Parashar And Franscesca Dominello, The Family In Law, Mary Jane Mossman
The "Family"—And "Families" In Law: A Review Of Archana Parashar And Franscesca Dominello, The Family In Law, Mary Jane Mossman
Canadian Journal of Family Law
No abstract provided.
Crazy Women And Hysterical Mothers: The Gendered Use Of Mental-Health Labels In Custody Disputes, Suzanne Zaccour
Crazy Women And Hysterical Mothers: The Gendered Use Of Mental-Health Labels In Custody Disputes, Suzanne Zaccour
Canadian Journal of Family Law
This research studies the use of gendered mental-health labels, such as “crazy,” “hysterical,” “insane,” and “emotionally unstable,” in Canadian custody cases decided between 2000 and 2016. Building on Judith Mosoff’s work on gender and mental health stigma in custody proceedings, it maps how these “pop-psychology” labels impact custody litigation. This investigation reveals that mental-health labels serve to discredit the mother, attack her parenting abilities, and distract from her allegations of violence by the father. The article also explores fathers’, mental health experts’, and judges’ roles in framing the mother’s credibility and parental capacity with regard to her alleged mental instability. …
Married Couple, Single Recipient: Understanding The Exclusion Of Gifts And Inheritances From Default Matrimonial Regimes, Laura Cárdenas
Married Couple, Single Recipient: Understanding The Exclusion Of Gifts And Inheritances From Default Matrimonial Regimes, Laura Cárdenas
Canadian Journal of Family Law
In most Canadian jurisdictions, default family property law regimes exclude gifts and inheritances from the property that will be divided between divorcing couples. In Quebec, this exclusion is not only present in the default regime (the partnership of acquests) but rendered mandatory by the public order nature of the “family patrimony”—a construct determining the property that will be shared equally between spouses upon their divorce. This article examines default regimes of family property in Ontario and Quebec and analyzes the justifications provided by the provincial legislators for excluding gifts and inheritances from the mass of assets that will be divided …
Young People As Humans In Family Court Processes: A Child Rights Approach To Legal Representation, Donna J. Martinson, Caterina E. Tempesta
Young People As Humans In Family Court Processes: A Child Rights Approach To Legal Representation, Donna J. Martinson, Caterina E. Tempesta
Canadian Journal of Family Law
The authors, a retired British Columbia Supreme Court judge and a senior member of Ontario’s Office of the Children’s Lawyer, address the important issue of legal representation for children. They are co-chairs of the Steering Committee which guided the development of the Canadian Bar Association’s new and comprehensive Child Rights Toolkit. As such, they are well-placed to discuss how a child rights approach, as required by the United Nations Convention on the Rights of the Child to which Canada is a ratifying party, supports legal representation for children who find themselves caught in contentious family law proceedings before the courts.
Quebec's Filiation Regime, The Roy Report'S Recommendations, And The 'Interest Of The Child', Régine Tremblay
Quebec's Filiation Regime, The Roy Report'S Recommendations, And The 'Interest Of The Child', Régine Tremblay
Canadian Journal of Family Law
This article describes Quebec’s filiation regime and explains some of the Roy Report’s recommendations to reform parent-child relationships in Quebec. While this report is unlikely to lead to legislative change, it represents an important insight into issues animating family law in Quebec today. The Roy Report anchors filiation and family law to the ‘interest of the child’, a notion likely different from the best interests of the child in common law. The article offers some critical and comparative analysis of current and proposed rules. It makes this lesser known area of Quebec civil law accessible in English and to common …
The Role Of Section 718.2(A)(Ii) In Sentencing For Male Intimate Partner Violence Against Women, Isabel Grant
The Role Of Section 718.2(A)(Ii) In Sentencing For Male Intimate Partner Violence Against Women, Isabel Grant
All Faculty Publications
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 …
Justice As Harmony: The Distinct Resonance Of Chief Justice Beverley Mclachlin's Juridical Genius, Marcus Moore
Justice As Harmony: The Distinct Resonance Of Chief Justice Beverley Mclachlin's Juridical Genius, Marcus Moore
All Faculty Publications
Chief Justice McLachlin’s juridical work has earned special praise, but what specifically distinguishes it among the work of other leading jurists has proven elusive for lawyers and social scientists to identify. My experience as a law clerk to McLachlin CJC suggested a distinct approach never comprehensively articulated, but intuitively well-known and widely-emulated among those in her sphere of influence. Drawing on the Chief Justice’s public lectures—where she often explained and offered deeper reflection on the McLachlin Court’s defining jurisprudence—I make the case in this article that at the heart of that approach is a quality best described as the pursuit …
Are You My Mother? Parentage In A Nonconjugal Family, Natasha Bakht, Lynda M. Collins
Are You My Mother? Parentage In A Nonconjugal Family, Natasha Bakht, Lynda M. Collins
Canadian Journal of Family Law
No abstract provided.
The Vanishing Body Of Disability Law: Power And The Making Of The Impaired Subject, Jonas-Sébastien Beaudry
The Vanishing Body Of Disability Law: Power And The Making Of The Impaired Subject, Jonas-Sébastien Beaudry
Canadian Journal of Family Law
The influence of disability studies on legal scholarship is most visible in the social model, which claims that people are not disabled because of their bodily impairments, but by society in its refusal to accommodate their impairments.
However, a modest but growing discourse within disability studies argues that the notion of impairment, in addition to disability, is socially constructed. This article aims to bring this problematized conception of impairment, informed by Michel Foucault’s conception of power, into contact with legal scholarship. Judith Mosoff’s sensibility about the role of impairments in the legal treatment of disabled people illustrates this critical outlook, …
(Some) Mothers Know Best: A Case Comment On Mm V Tb And The Plight Of Indigenous Mothers In Child Welfare And Adoption Proceedings, Catherine Wang
(Some) Mothers Know Best: A Case Comment On Mm V Tb And The Plight Of Indigenous Mothers In Child Welfare And Adoption Proceedings, Catherine Wang
Canadian Journal of Family Law
Over time, courts have come to acknowledge the significance of Indigenous identity when deciding custody disputes, but they continue to struggle with how much consideration should be given to the broader history involved, which can leave Indigenous mothers particularly disadvantaged in family law proceedings. Not only do Indigenous mothers have to contend with the law’s general assumptions and expectations about mothers, they also have to endure the courts’ often limited ability to situate mothers’ individual actions in the wider context of structural barriers erected by government and societal forces. A close examination of the recent British Columbia Court of Appeal …