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Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

• more deeply understand your own tax system and context;
• learn about another country’s system and context;
• draw general conclusions about tax law;
• press for or support tax law change;
• facilitate tax law harmonization or coordination among jurisdictions;
• delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
• explain why a country’s tax laws are the way they are; and …

State Responsibility For International Bail-Jumping, Robert Currie, Elizabeth Matheson

Articles, Book Chapters, & Popular Press

Over the last decade, there has been a spate of incidents in Canada and the United States involving Saudi Arabian nationals who, while out on bail for predominantly sexual crimes, were able to abscond from the countries despite having surrendered their passports. Investigation has revealed evidence supporting a reasonable inference that the government of Saudi Arabia has, in fact, assisted its nationals to escape on these occasions. This article makes the case that this kind of conduct amounts not just to unfriendly acts but also to infringements upon the territorial sovereignty of both states and serious breaches of the international …

Cross-Border Evidence Gathering In Transnational Criminal Investigation: Is The Microsoft Ireland Case The 'Next Frontier'?, Robert Currie

Articles, Book Chapters, & Popular Press

A recent and prominent American appeals court case has revived a controversial international law question: can a state compel a person on its territory to obtain and produce material which the person owns or controls, but which is stored on the territory of a foreign state? The case involved, United States v. Microsoft, features electronic data stored offshore which was sought in the context of a criminal prosecution. It highlights the current legal complexity surrounding the cross-border gathering of electronic evidence, which has produced friction and divergent state practice. The author here contends that the problems involved are best understood—and …

Federalism And Health Care In Canada: A Troubled Romance?, Colleen M. M. Flood, William Lahey Prof., Bryan P. Thomas

Articles, Book Chapters, & Popular Press

Canadian federalism fragments health system governance. Although the Constitution has been interpreted as providing shared jurisdiction over health generally, with respect to health care, the courts have interpreted it as giving direct jurisdiction to the provinces. The federal role in health care is therefore indirect, but nevertheless potentially powerful. For example, the federal government has used its spending powers to establish the Canada Health Act (CHA), which commits funding to provinces on condition they provide first-dollar public coverage of hospital and physician services. However, in recent times, as federal contributions have declined, the CHA has been weakly enforced. …

Cross-Border Evidence Gathering In Transnational Crime Cases: Is The Microsoft Ireland Case The ‘Next Frontier'?, Robert Currie

Articles, Book Chapters, & Popular Press

A recent and prominent American appeals court case has revived a controversial international law question: can a state compel an individual on its territory to obtain and produce material which the individual owns or controls, but which is stored on the territory of a foreign state? The case involved, United States v. Microsoft, features electronic data stored offshore which was sought in the context of a criminal prosecution. It highlights the current legal complexity surrounding the cross-border gathering of electronic evidence, which has produced friction and divergent state practice. The author here contends that the problems involved are best understood—and …

Flux And Fragmentation In The International Law Of State Jurisdiction: The Synecdochal Example Of Canada’S Domestic Court Conflicts Over Accountability For International Human Rights Violations, Robert Currie, Hugh Kindred

Articles, Book Chapters, & Popular Press

Any serious exploration of unity and fragmentation in public international law must consider the normative basis of one of the fundamental tools of state action on the international plane: jurisdiction. And no better illustration of the fluctuating application of jurisdiction may be had than to take a national sample – such as Canada – of domestic courts’ struggles to establish accountability for human rights conduct and abuses abroad. The paradigms of the law of jurisdiction, as with the vast corpus of international law, originally responded to the needs of the traditional verities of a legal system based around the state …

New First Principles? Assessing The Internet’S Challenges To Jurisdiction, Teresa Scassa, Robert Currie

Articles, Book Chapters, & Popular Press

The globalized and decentralized Internet has become the new locus for a wide range of human activity, including commerce, crime, communications and cultural production. Activities which were once at the core of domestic jurisdiction have moved onto the Internet, and in doing so, have presented numerous challenges to the ability of states to exercise jurisdiction. In writing about these challenges, some scholars have characterized the Internet as a separate “space” and many refer to state jurisdiction over Internet activities as “extraterritorial.” This article examines these challenges in the context of the overall international law of jurisdiction, rather than focusing on …

Tribunal Jurisdiction Over Charter Remedies: Now You See It, Now You Don't, Steve Coughlan

Articles, Book Chapters, & Popular Press

The Supreme Court's decision in R. v. Conway (reported ante p. 201) simplifies the test for deciding whether an administrative tribunal has jurisdiction to grant Charter remedies. At least in principle, it heralds a broader approach to allowing litigants to seek such remedies at the earlier stage of a proceeding, rather than waiting for a review before a court or pursuing a parallel action. The attitude behind Conway signals a greater willingness to allow administrative tribunals to grant Charter remedies. The test on the key question of whether a tribunal has jurisdiction over a particular remedy is still essentially the …

Re Canada Post Corp And Cupw (Paris), Innis Christie

Innis Christie Collection

This is a supplementary award. The parties could not agree on the interpretation of a consent award issued the day before this grievance. The issue being the length of time the Grievor was to remain free of illegal drug use. The Union said the 24 months mentioned in the award; the Employer said indefinitely. The counsel for the Employer also suggested that the Arbitrator did not have jurisdiction to decide the matter.

Re Canada Post Corp And Cupw (Paris), Innis Christie

Innis Christie Collection

The Grievor had previously been reinstated to her position, with certain conditions. This grievance was submitted by the Union after the Grievor was again discharged for a positive drug test. The parties agreed to a consent award.

This is a consent award. A "last chance" reinstatement is ordered for the Grievor with numerous conditions, which include a treatment program. Jurisdiction is retained regarding any further alleged breach, but not to modify penalty.

Re Canada Post Corp And Cupw, Innis Christie

Innis Christie Collection

A previous Grievance which alleged improper staffing was successful and resulted in an Award which required that the affected employees receive an offer for the positions they would have had if filled properly. The Arbitrator retained jurisdiction regarding the implementation of the Award. A subsequent hearing regarding the Grievor resulted in an order to offer her the position she had been denied. The Grievor accepted the position, but with her own conditions. This hearing is to consider if she accepted the position or, by adding conditions, rejected the offer.

Critique, Culture And Commitment: The Dangerous And Counterproductive Paths Of International Legal Discourse, Geoffrey Hoffman

Dalhousie Law Journal

In this article, international law is viewed as a social and self-constituting phenomenon As the product of international society's actualization, it contains many biases and prejudices. Given the inherent subjectivity of any system designed to regulate relations between people - and peoples - it is of utmost importance to subject international law to a searching scrutiny of its tendencies to emphasise certain interests, to exalt particular groups and to order society in preconceived ways. This article uncovers the insidious structural biases of international law including those just beneath the surface as well as those that are firmly embedded within the …

Re Atlantic Pilotage Authority And Canadian Merchant Service Guild, Innis Christie

Innis Christie Collection

Employee Grievances alleging breach of Article 27.05 of the Collective Agreement between the parties dated October 16, 2000, which the parties agreed is the Collective Agreement that governs this matter, in that the Union alleges that each of the Grievors was given notice of recall in accordance with Article 27.05, each was available for the ten-hour period as required and each submitted a request to be paid in accordance with Article 27.05, which was refused. The Union seeks an order that the Employer pay each Grievor at the rate of pay specified in Article 27.05.

Union Certification On Offshore Production Installations, Gregory Anthony

Dalhousie Law Journal

The author describes the jurisdictional and legislative regimes governing labour relations in the Newfoundland and Labrador offshore. After providing an overview of the provincial certification process, he recounts the process of certification of the Hibernia platform and reviews some of the legal issues raised therefrom.

Re Saint John (City Of) And Saint John Fire Fighters' Association, Iaff Local 771 (Davidson), Innis Christie, G Lawson, A Levine

Innis Christie Collection

Union grievance on behalf of the Grievor alleging that he was hired and subsequently fired without due process, contrary to the 2001-2003 Collective Agreement between the parties, and seeking full redress. At the outset of the hearing in this matter the parties agreed that this Board of Arbitration is properly constituted and, sub­ject to the City's preliminary objection, properly seized of this matter. The City made a preliminary objection to the jurisdiction of this Board of Arbitration to hear this matter based on the allegation that the Grievor was never an employee of the City; i.e., that he was never …

Protecting Human Research Subjects: A Jurisdictional Analysis, Jennifer Llewellyn, Jocelyn Downie, Robert Holmes

Articles, Book Chapters, & Popular Press

The most recent speech from the throne contained a pledge from the federal government to "work with provinces to implement a national system for the governance of research involving humans, including national research ethics and standards." This commitment signals a desire on the part of the federal government to address concerns about the inadequacies of the current governance of health research involving humans (RIH). To this end, Health Canada's Ethics Division is currently exploring the ways in which such a national governance system for RIH might be implemented. It is important for the federal government, as it moves toward making …

Protecting Human Research Subjects: A Jurisdictional Analysis, Jennifer Llewellyn, Jocelyn Downie, Robert Holmes

Articles, Book Chapters, & Popular Press

The most recent speech from the throne contained a pledge from the federal government to "work with provinces to implement a national system for the governance of research involving humans, including national research ethics and standards." This commitment signals a desire on the part of the federal government to address concerns about the inadequacies of the current governance of health research involving humans (RIH). To this end, Health Canada's Ethics Division is currently exploring the ways in which such a national governance system for RIH might be implemented. It is important for the federal government, as it moves toward making …

Re Caw-Canada, Local 2216 And Aca Co-Operative Ltd, Innis Christie

Innis Christie Collection

The Union claimed that the Grievor was unjustly suspended for four days, then unjustly discharged.

This is a consent award. The parties agree that the Grievor is to be reinstated, subject to certain conditions, and granted retroactive pay. The Arbitrator retains jurisdiction to deal with any grievances in respect of discipline against the Grievor for a period of one year from the date of the award.

Re Canada Post Corp And Cupw (105-00-00003), Innis Christie

Innis Christie Collection

The Union alleges that the Employer violated the Agreement by failing to provide the Union with the results of the five day count taken September 22-29, 1999. The Union 's original request on remedy was an order that the results be provided. However, since the hearing took place more than two years after the count, the Union now asks that the Employer be ordered to conduct another five day count within one month of the award. The Union asks that the Arbitrator remain seized of the matter should the parties be unable to agree on monetary remedy.

Re Pepsi Bottling Group And Caw-Canada, Loc 1015 (Williams), Innis Christie

Innis Christie Collection

Employee grievance dated September 27, 2000, alleging breach of Article 16 and all other relevant Articles of the Collective Agreement between the Employer and the predecessor Union, the United Steelworkers of America, Local 1015, signed April 23, 1999, which the parties agreed is the Collective Agreement for purposes of this matter, in that the Grievor's claim for short-term disability payments was disallowed by Maritime Life Assurance Company, the administrator/insurer of the Employer's "Flex" (or "Flexible") Benefits Plan.

Re Canada Post Corp And Cupw (106-00-00003), Innis Christie

Innis Christie Collection

This is an award respecting preliminary objections raised by the Employer on matters of timeliness and an assertion that the Arbitrator had already dealt with this matter in two other decisions.

The grievance fails. The Employer's right to object on the basis of timeliness is waived because the Employer dealt with the grievance on its merits, and did not otherwise indicate an objection on timeliness until the eve of the hearing. The Employer's objection based on previous judgement is rejected because the matter in question is one of retained jurisdiction.

Re Coca-Cola Bottling Ltd And Retail, Wholesale And Department Store Union, Local 1065 (Colpitts), Innis Christie

Innis Christie Collection

Employee grievance alleging breach of the Collective Agreement between the parties dated July 3, 1997, which the parties agreed is the Collective Agreement that governs this matter, and in particular of Article 9:03(d), in that the Employer denied the Grievor Long-Term Disability benefits. The Grievance requested "full redress".

Providing Essential Services: Canada's Constitutional Commitment Under Section 36, Aymen Nader

Dalhousie Law Journal

This paper explores the history of constitutional negotiations that have led to the entrenchment of section 36 of the Constitution Act, 1982. The author argues that the intention of the federal proponents of this section was to entrench the federal spending power. The author further demonstrates that section 36 entails not just constitutional recognition of the spending power, but also a constitutional commitment or obligation for the exercise of that power to provide "essential public services of a reasonable quality to all Canadians" s. 36 (1)(c).

Re Maritime Telegraph And Telephone Co And Ac & Twu, Innis Christie

Innis Christie Collection

Preliminary award concerning arbitrability. Preliminary objection upheld in part.

Union grievance alleging breach of the collective agreement between the parties for the periods November 1 (plant workers), November 15 (operator services) and December 27 (clerical workers), 1992 to October 28, 1995, which counsel agreed was to govern this matter, in that the employer's voluntary separation offer effective May 31, 1994, was unfair and unreasonable and discrimi­nated on the basis of sex, contrary to arts. 2.1 and 4.3. Counsel for the employer made a preliminary objection to my jurisdiction to deal with the voluntary separation offer on either of those grounds.

The Legal Regime Of Enclosed Or Semi-Enclosed Seas: The Particular Case Of The Mediterranean, Paul Gormley

Dalhousie Law Journal

The 1982 United Nations Law of the Sea Convention has not only codified the relatively scant corpus of international law relating to the rubrics of enclosed semi-enclosed seas, but it has also given some guidance toward the future evolution of this unique body of sea law. Accordingly the underlying thesis advanced by a number of distinguished authors at a conference - convened by the Inter-University Center in Dubrovnik - is that the Law of the Sea Convention does not represent a definitive or complete corpus of law; rather the general articles will acquire substance from state practice, bilateral agreements between …

Jurisdiction, Fairness And Reasonableness, Julius H. Grey, Lynne-Marie Casgrain

Dalhousie Law Journal

There is no doubt that in the days of procedural refinements, arbitrary distinctions and uncertainty as to the purpose of judicial review, the subject was exceedingly complicated and unnecessarily subtle. With the new dominance of relatively simple concepts, and more obvious policy goals, we may reduce the subject to a wholesome simplicity, so that both the government and the citizens can know and understand their rights. To do so, we have to consider the fundamental concepts one by one, and then apply them to recent jurisprudence and to the policy of modern administrative law.

Re Campbellton (City Of) And Canadian Union Of Public Employees, Local 76, Innis Christie, H Harvey, D Cochrane

Innis Christie Collection

We are concerned in this interim award with the legal questions of whether this board of arbitration is properly constituted and whether we have jurisdiction to deal with the grievances before us. At this stage we are not concerned with whether or not the dismissal of the grievors by the employer was just and reasonable. Indeed, we do not have before us evidence of the facts on the basis of which any decision on that ultimately important issue will have to be made. The only facts which concern us now are those which are necessary for the legal decision we …

Federal Judicial Review Jurisdiction Under The Federal Court Act: When Is A "Federal Board, Commission Or Other Tribunal" Not A "Federal Board, Commission Or Tribunal"?, R. A. Macdonald

Dalhousie Law Journal

The precise scope of the judicial review jurisdiction of the Federal Court has always been a matter of some doubt and controversy.' Over the past decade problems have arisen with respect to federal reviewability of decisions of the Governor-in-Council, 2 of section 96 judges, 3 of Canadian Crown corporations, 4 of various officials in the North-West Territories, 5 and of decision-makers acting pursuant to the federal power over Indians. 6 In many of these cases, seemingly conflicting judicial decisions as to the effect of section 2(g) of the Federal Court Act 7 have been rendered: sometimes courts have been uncertain …

Maritime Law Judgments In Canada – 1979, William Tetley

Dalhousie Law Journal

As in 1978, the jurisdiction of the Federal Court of Canada was the major problem litigated upon in the Courts or at least the major problem reported in 1979.1 The number of jurisdiction cases was nevertheless less than in 1978 when almost half the reported judgments concerned themselves with whether or not the Federal Court had jurisdiction. The reduction in jurisdiction cases was perhaps due to the approach taken by the Supreme Court of Canada in TropwoodA.G. v. Sivaco2 and the efforts of the Federal Court of Appeal to distinguish Quebec North Shore Paper v. C.P. Ltd. 3 and McNamara …

The Case For Provincial Regulation Of Community Antenna Television Systems In The Wake Of Capital Cities And Dionne, Robert P. Doherty

Dalhousie Law Journal

While observers of the Canadian Constitution may believe that jurisdiction over cable television in this country was finally and clearly given to the federal government and its Canadian Radio-Television and Telecommunications Commission, by the Capital Cities and Dionne cases, there is still much to be decided. If there are any doubts, then consider news reports of November 1978, and January and February 1979 which highlighted the prominence of cable television as a negotiable federal/provincial subject at several conferences. Vibrations from several provincial governments 4 indicate that cable television and data communications are two areas of communications that provinces would dearly …