Law Commons^™

New Puzzles In International Tax Agreements, Wei Cui

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The G7’s “global minimum tax” accord—followed by a new version of the OECD’s “Two Pillar Solution” and its endorsement by the G20—is accepted by many as evidence for international tax cooperation. But recent policy discussions offer no answer to a basic question: What can countries cooperate to achieve? This Article shows that the answers provided by proponents of the new international tax agreement are alarmingly ad hoc, misleading, and incoherent. Scholarship on corporate taxation has also long failed to identify potentials for international cooperation. The more successful international agreements purport to be, therefore, the more puzzling they become. I …

What Does China Want From International Tax Reform?, Wei Cui

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In this article, the author examines China’s possible response to recent global efforts to reach consensus on international tax reform — particularly, a minimum corporate tax rate.

Will The New Global Tax Agreement Benefit The World?, Wei Cui

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The world has been abuzz lately with news of major global agreements within reach to reform international taxation. Countries in the G-7, G-20, and the even more impressive “Inclusive Framework”—a group of 139 countries convened by the Organization for Economic Cooperation and Development (OECD)—appear to be joining hands to end corporate tax competition and multinationals’ tax avoidance. Though many warn that the path to ultimate accord is arduous and depends on details, the declared goals of these efforts command broad public support.

Making Regulation Robust In The Innovation Era, Cristie Ford

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The next few years in regulatory history will be pivotal.

On one hand, we are witnessing renewed interest in robust state action in the economy and society. Battered by a poorly managed global pandemic and the undeniable persistence of racism and discrimination; terrified about the consequences of climate change; having suffered through years of political tumult and populist anger following a disastrous financial crisis; and having recognized once again that there is more to a person’s value than their economic productivity – it seems clear that over recent decades, public policy swung too far away from the humane, collective, and …

Nos Disparus - W. Wesley Pue, Douglas C. Harris

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In April 2019, the Allard School of Law lost one of its most enthusiastic, innovative and generous scholars when Professor W. Wesley Pue passed away after liv- ing courageously with cancer for four years. His con- tributions to the law school and the University of British Columbia over 25 years of dedicated service were many and his impact profound.

Compulsory Conjugality, Erez Aloni

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What happens when the state changes the default rules that govern financial obligations between unmarried partners from opt in to opt out? Most states have an opt-in rule: unmarried partners do not take on financial obligations of one another unless they agree to do so with a contract. Nevertheless, advocates argue that an opt-out system puts the burden in the right place: unmarried couples who want to avoid default obligations should bear the burden of making contracts. A scholarly debate over the opt-in/opt-out model has raged for twenty years, but the issue is now coming to a head. Yet no …

The Slow Death Of The Reasonable Steps Requirement For The Mistake Of Age Defence, Isabel Grant

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This article examines the demise of the “all reasonable steps” requirement in s. 150.1(4) of the Criminal Code which limits an accused’s ability to assert a mistaken belief in age as a defence to sexual offences against children where he has failed to take such steps. The article demonstrates that the Court of Appeal for Ontario in R v Carbone has rendered this requirement meaningless in Ontario. Even where the Crown has met its burden to prove beyond a reasonable doubt that the accused did not take “all reasonable steps” to ascertain age, the Crown must still go on and …

A Regulatory Roadmap For Financial Innovation, Cristie Ford

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Private sector innovation – whether it is fintech, biotechnology, the platformisation of the economy, or other developments – is the single most profound challenge that regulators confront today. Financial innovations, which are intangible and fast-moving, are especially challenging. Financial regulators are at the operational front line of making sense of the promise and the risks associated with fintech, and helping to ensure it operates for public benefit.

Faced with such a changeable and fast-moving problem, how can regulators “future proof” themselves?

This chapter outlines a roadmap for financial regulators who confront fast-moving and profound change in their sectors. It argues …

Pandemic Pop-Ups And The Performance Of Legality, Alexandra Flynn, Amelia Thorpe

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Cities around the world have rushed to respond to the coronavirus pandemic by regulating public space to promote social distancing and stimulate economic recovery. The resulting decisions are what we term ‘pandemic pop-ups’ - hasty, real-time, and temporary changes to the use and regulation of public space. Focusing on Toronto, Canada and Sydney, Australia, we argue that pandemic pop-ups extend beyond immediate infrastructure needs to how cities govern generally. Pop-ups may replace cars with bikes or extend restaurants into streets, and for this they have been celebrated: for saving jobs, and for making streets safer and more enjoyable. Pandemic pop-ups …

Non-Consensual Condom Removal In Canadian Law Before And After R. V. Hutchinson, Isabel Grant, Lise Gotell

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This paper examines the phenomenon of nonconsensual condom removal (NCCR) and its relationship to sexual assault in Canada. Using empirical studies and the insights of feminist theory, we explore the nature of the harms caused by NCCR and contend that this pervasive practice constitutes sexual assault. We then critique the decision of R v Hutchinson, which held that condom sabotage does not negate subjective consent, ignoring the dignitary harms of NCCR. While lower court decisions before Hutchinson recognized that consent to sex with a condom does not include consent to sex without, courts after Hutchinson have struggled to distinguish the …

The Hmcs Unconscionability: Adrift In The Atlantic, Marcus Moore

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This paper traces the Canadian doctrine of unconscionability’s distant voyage in Uber Technologies v Heller 2020 SCC 16 from the familiar waters of the English ‘unconscionable bargains’ family of doctrines, found in various common law jurisdictions. Since the 19th century, those jurisdictions had included Canada. However, in this important decision of the Supreme Court of Canada, the position of the doctrine shifted significantly. Its movement can be identified as towards the American doctrine of unconscionability, a distinct doctrine not part of the English family, based rather on §2-302 of the Uniform Commercial Code. Courtwatchers in the United Kingdom and other …

Pluralism And Convergence: Judicial Standardization In Canadian Corporate Law, Camden Hutchison

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This article uses statistical analysis of judicial decisions to address whether (and to what extent) the common law of corporations varies among the provinces. The primary findings are: (1) as measured by the number of case citations, provincial courts of appeal favour precedent from their home provinces; (2) the Supreme Court of Canada exerts a powerful standardizing influence across the provinces; and (3) on balance (and despite the “home province” bias of provincial courts of appeal), Canadian corporate law is largely homogeneous, with little variation among provincial jurisdictions. This article concludes that—for a variety of reasons—it is unlikely that any …

Submission To House Of Commons General Committee On Judicial Review And Courts Bill 152 2021-22 (Prospective Quashing Orders), Samuel Beswick

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I disagree with the proposal in the Judicial Review and Courts Bill, clause 1(1)(29A)(1)(b), to create prospective-only remedies in judicial review, because:

a. Prospective Quashing violates Professor A.V. Dicey’s canonical three meanings of the Rule of Law.

b. The premise of Subsection (1)(b), ‘that legal certainty, and hence the Rule of Law, may be best served by only prospectively invalidating’ impugned acts, is contradicted by the leading mainstream theories of adjudication in the common law world.

c. Prospective Quashing draws judges into making policy and encourages judicial activism.

d. Prospective Quashing is inconsistent with the English common law judicial method …

"A Code Red For Humanity": Judicial Relevance In A Time Of Climate Emergency, Margot Young

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The Washington Post calls it the “the biggest political story in the world, a grinding global crisis in public view.” The Globe and Mail’s coverage is more muted, but its Editorial Board notes about this crisis that “[t]wo things have since changed: urgency and ability. The danger is growing closer, but so is humanity’s capacity to avert disaster.” These statements reference the 9 August 2021 release by the Intergovernmental Panel on Climate Change (IPCC) of its Working Group I report, first instalment of the IPCC’s Sixth Assessment due out in 2022. The recent report, compiled by 234 authors based on …

What People Want, What They Get, And The Administrative State, Cristie Ford

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Social perceptions of the state and of regulation are badly polarized right now. On one hand, the modern administrative state is under attack. Some modern populists criticize the modern state for being antidemocratic, unaccountable, even tyrannical. Paradoxically, others criticize it for very different reasons: because it is ineffective, or because it binds economies and societies up in “red tape”. On the other hand, the need for a modern, properly-resourced, effective administrative state is also clearer than ever. The financial crisis taught hard lessons about the limits of self-regulation and the need for public sector actors to safeguard the public interest. …

Pension Fiduciaries And Climate Change: A Canadian Perspective, Maziar Peihani

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Climate change has emerged as a major issue of financial risk for Canadian pension funds when determining where to place investments. The author argues that while such pension funds recognize climate change as an issue that holds the potential for significant financial risk, the funds’ current approach to climate-related risks faces critical limitations. The author identifies the current practices of the five largest pension funds in Canada when faced with climate-related financial risks, then discusses the key shortcomings in current practices among the pension funds in three main areas.
First, the author examines organizational governance, which seeks to understand investment …

Policy Forum: Non-Standard Employment And Canada’S Initial Pandemic Response, Wei Cui

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Despite public attention to gig workers and their potential mis-classification as independent contractors, much flexible work already takes place in the sphere of formal employment. The impact of the COVID-19 pandemic on the labour market suggests that non-standard employees may be even more vulnerable than the self-employed. This article suggests that traditional employment insurance and related programs inadequately serve flexible employees, and policies targeted at the intensive margins of employment are needed to help precarious workers.

Re- Imagining Agenda 2063: A Socio-Legal Foundation Of The Africa We Want, Sara Ghebremusse, Toby S. Goldbach, Oludolapo Makinde

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Re- Imagining Agenda 2063: A Socio-Legal Foundation of the Africa We Want, June 21 - 24, 2021 Virtual Conference Report

Freedom Of Thought At The Ethical Frontier Of Law & Science, Marcus Moore

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Some of the most compelling contemporary ethical questions surround 21st Century neuroscientific technologies. Among these, neurocognitive intervention technologies allow an unprecedented ability to alter thought. Concerns exist about their impact on individual freedom, behavior and personhood. They could also distort society, eroding core values of dignity, equality, and diversity. Potent laws are needed to anchor regulation in this rising field. The article explores how the long-neglected human right of Freedom of Thought might protect the integrity of the mind at the legal system’s highest level. Sample cases illustrate how it could be given effect ethically and legally to set boundaries …

Reflections On Building And Then Teaching In A Hyflex Classroom At Allard Hall, Douglas C. Harris, Samuel Beswick

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How to teach in a pandemic? This is the question we were forced to answer over the course of a weekend in March when UBC’s physical campus closed and in-person teaching was no longer possible. The pivot to the world of online teaching was abrupt and reactive; there simply wasn’t time to do anything other than keep courses going as best we could, with technology and techniques we were learning as we taught.

Business Improvement Districts And The Urban Commons, Alexandra Flynn

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This chapter contributes to existing work that bridges two rich scholarly conversations by examining the role that BIDs play in city governance and their relationship to the urban commons. The first section summarizes the existing literature on the scope and meaning of the urban commons: what do we mean by the governance of the ‘urban commons,’ and how do BIDs fit into this scheme? Section two contends that decision-making, representation, and accountability should be used as factors in evaluating urban commons institutions. Third, the chapter concludes that, instead of framing BIDs as singular bodies capable of managing a common pool …

Submission To The Ministry Of Justice On Judicial Review: Proposals For Reform – ‘Prospective Invalidation/Overruling’, Samuel Beswick

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The Government Response to the Independent Review of Administrative Law proposes to provide judges a discretionary power to grant prospective-only remedies in judicial review proceedings. It further proposes to legislate a presumption or a requirement of prospective-only remedies when statutory instruments are quashed. The Government’s Report relies on arguments made in Sir Stephen Laws QC’s IRAL Submission advocating for prospective-only judicial remedies. My submission responds to the content of both documents.

The Government should abandon its proposal to legislate in favour of Prospective Invalidation in the judicial review context (and in any other context) because:

a. Prospective Invalidation violates the …

Johnson V. M'Intosh, Alexandra Flynn

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A title to lands, under grants to private Individuals, made by Indian tribes or Nations northwest of the river Ohio, in 1773 and 1775. The decision of the United States District Court is deemed to be in error. ERROR to the District Court of Illinois. This was an action of ejectment for lands in the State and District of Illinois, claimed by the plaintiffs under a purchase and conveyance from the Piankeshaw Indians, and by the defendant, under a grant from the United States.

Immigration Detention In The Age Of Covid-19, Efrat Arbel, Molly Joeck

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In this chapter, we analyze Canada’s response to the outbreak of COVID-19 as it relates to immigration detention. We focus on decisions released by the Immigration Division (ID) of the Immigration and Refugee Board, the quasi-judicial administrative tribunal tasked with detention-related decision-making in Canada. Writing in the four months after pandemic measures were first introduced in Canada, our analysis is by necessity provisional, and focuses on seventeen ID decisions released between mid-March and mid-May 2020, at the height of the pandemic in Canada. Our analysis of this dataset reveals an identifiable shift in ID practice: prior to the outbreak of …

R V. Turtle: Substantive Equality Touches Down In Treaty 5 Territory, Sonia Lawrence, Debra Parkes

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Court comes to Pikangikum First Nation through the air. Judges, Crown attorneys, and defence lawyers fly into this Anishinaabe community, located 229 kilometres north of Kenora, Ontario, to hear bail, trial, and sentencing matters involving members of the community. And then they fly out. Many of those provincial court proceedings involve sentencing members of the community to jail in Kenora or to a penitentiary even further away. We suspect that s. 15 of the Charter is rarely discussed in the Pikangikum courtroom (which is sometimes a room in the business development centre and sometimes the Chinese restaurant), a reality that …

Pitman B. Potter - Publications Record [Bibliography], Pitman B. Potter

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Bibliography of Pitman B. Potter

Indigenous-Municipal Legal Relationships: Moving Beyond The Duty To Consult And Accommodate, Alexandra Flynn

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This paper examines the path forward for Indigenous-municipal relationships in regard to the land use planning process. While the arguments in the paper apply broadly, I focus on the unique legalities of planning approaches in Ontario. The aim is to argue that municipal planning – using the example of the Ontario planning model more specifically – should not frame its responsibilities with First Nations and Indigenous peoples based on the requirements of the duty to consult, which is a problematic singular framework in grounding a nation-to-nation relationship. The duty to consult as the basis of Indigenous-settler relationships has not led …

With Great(Er) Power Comes Great(Er) Responsibility: Indigenous Rights And Municipal Autonomy, Alexandra Flynn

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This article asks how the dialogue surrounding greater municipal autonomy intersects with Aboriginal rights and title, recognized under section 35 of the Constitution Act, 1982 (Constitution), with a particular focus on Toronto. The first part of this article sets out the ways in which Toronto sought empowerment following the Better Local Government Act or Bill 5, including judicial consideration of the constitutional role of Canadian municipalities, the legislative advances made by provincial governments, and the yet-implemented possibilities of protection through a little-used mechanism within the Constitution. Part II analyzes the obligations of municipalities in respect of Indigenous Peoples …

Access To Justice For Migrant Workers: Evaluating Legislative Effectiveness In Canada, Bethany Hastie

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This report analyzes, compares and contrasts the growing number of provincial legislative schemes aimed at addressing known recruitment and employment abuses of temporary foreign workers through registration and licensing schemes, with a view to identifying best practices and recommendations for further improvement that will enable the effective operationalization of these statutes and the realization of their core goals to protect temporary foreign workers in Canada.

Prospective Overruling Unravelled, Samuel Beswick

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Judges have a dual role: they decide cases and they determine the law. These functions are conventionally understood to be intertwined: adjudication leads to case law, and disputes over judge-made laws lead to adjudication. Because judgments involve the resolution of past disputes, judge-made law is retrospective. The retrospective nature of judicial law-making can seem to work an injustice in hard cases. It appears unfair and inefficient for novel judicial decisions to apply to conduct occurring prior to the date judgment is handed down. A proposed solution is to separate the law-making and adjudicatory functions of courts. This is the technique …