Rapport Annuel 2008-2009 Sommaire
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Bennett Jones on Tax Disputes
TAX DISPUTES & RESOLUTION CENTRE BENNETT JONES ON TAX DISPUTES TAXNET PRO NOVEMBER 2019 TAX DISPUTES & RESOLUTION CENTRE BENNETT JONES ON TAX DISPUTES TAX DISPUTES & RESOLUTION CENTRE Editor: Ed Kroft, Q.C. BENNETT JONES ON TAX DISPUTES TABLE OF CONTENTS TAX DISPUTES & RESOLUTION CENTRE Settlement Conferences in the Tax Court of Canada ............................................................................................ 2 CasesBENNETT of Note ................................ JONES ON................................ TAX DISPUTES................................ .............................................. 9 Lohas Farm Inc. v. R ................................................................................................................................. 9 4092325 Investments Ltd. v. Canada ....................................................................................................... 10 TAX DISPUTES & RESOLUTION CENTRE Silver Wheaton Corp. v. The Queen ......................................................................................................... 10 BENNETTR. v. Millar ................................ JONES ................................ON TAX DISPUTES................................ .............................................. 11 Canada (National Revenue) v. Montana ................................................................................................. 12 TAXCanadian DISPUTES Western & RESOLUTION Trust CompanyCENTRE as Trustee of the Fareed Ahamed TFSA v. The Queen .......................... 13 -
Executive Intelligence Review, Volume 9, Number 15, April 20, 1982
EIR The special reports listed below, prepared by the EIR staff, are now available. 1. Prospects for Instability in the Arabian Gulf gence input, stemming from Qaddafi's training at A comprehensive review of the danger of instabil Sandhurst and his ties to the Senussi (Muslim) ity in Saudi Arabia in the coming period. Includes Brotherhood. Heavy emphasis is placed on con analysis of the Saudi military forces, and the in trol over Qaddafi exercised by elements of the fluence of left-wing forces, and pro-Khomeini net Italian "P-2" Masonic Lodge, which coordinates works in the counry. $250. capital flight, drug-running and terrorism in Italy. Also explored in depth are "Billygate," the role of Armand Hammer, and Qaddafi's ties to fugitive 2. Energy and Economy: Mexico in the Year 2000 85 $250. A development program for Mexico compiled financier Robert Vesco. pages. jOintly by Mexican and American scientists. Con cludes Mexico can grow at 12 percent annually for 6. What is the Tr ilateral Commission? the next decade, creating a $100 billion capital The most complete analysis of the background, goods export market for the United States. De origins, and goals of this much-talked-about tailed analysis of key economic sectors; ideal for organization. Demonstrates the role of the com planning and marketing purposes. $250. mission in the Carter administration's Global 2000 report on mass population reduction; in the P-2 scandal that collapsed the Italian government 3. Who Controls Environmentalism? this year; and in the Federal Reserve's high A history and detailed grid of the environmen interest-rate policy. -
Bell Canada V Adam Lackman Dba TVADDONS.AG
Date: 20180220 Docket: A-202-17 Citation: 2018 FCA 42 CORAM: NOËL C.J. GAUTHIER J.A. DE MONTIGNY J.A. BETWEEN: BELL CANADA BELL EXPRESSVU LIMITED PARTNERSHIP BELL MEDIA INC. VIDÉOTRON S.E.N.C. GROUPE TVA INC. ROGERS COMMUNICATIONS CANADA INC. ROGERS MEDIA INC. Appellants and ADAM LACKMAN dba TVADDONS.AG Respondent Heard at Montréal, Quebec, on November 16, 2017. Judgment delivered at Ottawa, Ontario, on February 20, 2018. REASONS FOR JUDGMENT BY: DE MONTIGNY J.A. CONCURRED IN BY: NOËL C.J. GAUTHIER J.A. Date: 20180220 Docket: A-202-17 Citation: 2018 FCA 42 CORAM: NOËL C.J. GAUTHIER J.A. DE MONTIGNY J.A. BETWEEN: BELL CANADA BELL EXPRESSVU LIMITED PARTNERSHIP BELL MEDIA INC. VIDÉOTRON S.E.N.C. GROUPE TVA INC. ROGERS COMMUNICATIONS CANADA INC. ROGERS MEDIA INC. Appellants and ADAM LACKMAN dba TVADDONS.AG Respondent REASONS FOR JUDGMENT DE MONTIGNY J.A. [1] The appellants Bell Canada, Bell Expressvu Limited Partnership, Bell Media Inc., Vidéotron S.E.N.C., Groupe TVA Inc., Rogers Communications Canada Inc. and Rogers Media Page: 2 Inc. (the appellants) are appealing the order of Justice Bell of the Federal Court (the Judge) dated June 29, 2017 (Justice Bell’s Order or Reasons), whereby he vacated the Anton Piller order granted by Justice LeBlanc on June 9, 2017 (Justice LeBlanc’s Order) and dismissed the appellants’ motion for an interlocutory injunction. In the underlying action, the appellants alleged that Adam Lackman (the respondent) infringed copyright by communicating and making available to the public the appellants’ programs, and by inducing and/or authorizing users of infringing add-ons to initiate acts of infringement through the business it operates under the name TVAddons.ag (TVAddons or the TVAddons website). -
Mcgill's FACULTY of LAW: MAKING HISTORY
McGILL’S FACULTY OF LAW: MAKING HISTORY FACULTÉ DE DROIT FACULTY OF LAW Stephen Smith Wins Law’s Fourth Killam Comité des jeunes diplômés : dix ans déjà! Breaking the Language Barrier: la Facultad habla español Boeing Graduate Fellowships Take Flight Une année dynamique pour les droits de la personne CREDITS COVER (clockwise from top): the 2007-2008 Legal Methodology teaching assistants; three participants at the International Young Leaders Forum (p. 27); James Robb with friends and members of the Faculty Advisory EDITORIAL ADVISORY BOARD Board (p. 10); Killam winners Stephen Scott, H. Patrick Glenn and Roderick Macdonald (p. 22); announcement of the Boeing Fellowships (p. 13); Human Rights Working Group letter-writing campaign (p. 6). Derek Cassoff Jane Glenn Diana Grier Ayton Toby Moneit-Hockenstein RÉDACTRICE EN CHEF Lysanne Larose EDITOR Mark Ordonselli 01 Mot du doyen CONTRIBUTORS 03 Student News and Awards Andrés J. Drew Nicholas Kasirer 06 A Lively Year for the Human Lysanne Larose Rights Working Group Maria Marcheschi 06 Seven Years of Human Rights Neale McDevitt Internships Toby Moneit-Hockenstein Mark Ordonselli 08 The Career Development Jennifer Smolak Office and You WHERE ARE OUR Pascal Zamprelli 09 Dix ans déjà! ALUMNI-IN-LAW? CORRECTEUR D’ÉPREUVE 10 The James Robb Award Peter Pawelek 11 Les Prix F.R. Scott de service PHOTOGRAPHERS exemplaire Claudio Calligaris Owen Egan 12 New Hydro-Québec Scholars Paul Fournier in Sustainable Development Kyle Gervais 13 Boeing Gives Legal Lysanne Larose Maria Marcheschi Scholarship Wings -
Paul J. Lawrence Fonds PF39
FINDING AID FOR Paul J. Lawrence fonds PF39 User-Friendly Archival Software Tools provided by v1.1 Summary The "Paul J. Lawrence fonds" Fonds contains: 0 Subgroups or Sous-fonds 4 Series 0 Sub-series 0 Sub-sub-series 2289 Files 0 File parts 40 Items 0 Components Table of Contents ........................................................................................................................Biographical/Sketch/Administrative History .........................................................................................................................54 .......................................................................................................................................................................................................................................................................................................................................................................................................................... ........................................................................................................................Scope and Content .........................................................................................................................54 ......................................................................................................................................................................................................................................................................................................................................................................................................................... -
Torture of Afghan Detainees Canada’S Alleged Complicity and the Need for a Public Inquiry
Canadian Centre for Policy Alternatives | Rideau Institute on International Affairs September 2015 Torture of Afghan Detainees Canada’s Alleged Complicity and the Need for a Public Inquiry Omar Sabry www.policyalternatives.ca RESEARCH ANALYSIS SOLUTIONS About the Author Omar Sabry is a human rights researcher and ad- vocate based in Ottawa. He has previously worked in the Office of the Co-Investigating Judges at the United Nations Assistance to the Khmer Rouge Tri- als, for the United Nations High Commissioner for Refugees in Lebanon, and for Human Rights Watch in Egypt. He holds a Master of Arts in International Politics (with a focus on International Law) from the University of Ottawa, and a Bachelor of Arts in Philosophy from the University of Toronto. ISBN 978-1-77125-231-7 Acknowledgements This report is available free of charge at www. policyalternatives.ca. Printed copies may be or- Peggy Mason, President of the Rideau Institute; dered through the CCPA National Office for $10. Paul Champ, lawyer at Champ & Associates; and Alex Neve, Secretary General of Amnesty Interna- PleAse mAke A donAtIon... tional Canada, provided feedback in the produc- Help us to continue to offer our tion of this report. Meera Chander and Fawaz Fakim, publications free online. interns at the Rideau Institute, provided research assistance. Maude Downey and Janet Shorten pro- With your support we can continue to produce high vided editing assistance. quality research — and make sure it gets into the hands of citizens, journalists, policy makers and progres- sive organizations. Visit www.policyalternatives.ca or call 613-563-1341 for more information. -
IMMIGRATION LAW REPORTER Fourth Series/Quatri`Eme S´Erie Recueil De Jurisprudence En Droit De L’Immigration VOLUME 5 (Cited 5 Imm
IMMIGRATION LAW REPORTER Fourth Series/Quatri`eme s´erie Recueil de jurisprudence en droit de l’immigration VOLUME 5 (Cited 5 Imm. L.R. (4th)) EDITORS-IN-CHIEF/REDACTEURS´ EN CHEF Cecil L. Rotenberg, Q.C. Mario D. Bellissimo, LL.B. Barrister & Solicitor Ormston, Bellissimo, Rotenberg Don Mills, Ontario Toronto, Ontario Certified Specialist Certified Specialist ASSOCIATE EDITOR/REDACTEUR´ ADJOINT Randolph Hahn, D.PHIL.(OXON), LL.B. Guberman, Garson Toronto, Ontario Certified Specialist CARSWELL EDITORIAL STAFF/REDACTION´ DE CARSWELL Cheryl L. McPherson, B.A.(HONS.) Director, Primary Content Operations Directrice des activit´es li´ees au contenu principal Graham B. Peddie, LL.B. Product Development Manager Sharon Yale, LL.B., M.A. Jennifer Weinberger, B.A.(HONS.), Supervisor, Legal Writing J.D. Supervisor, Legal Writing Peter Bondy, B.A.(HONS.), LL.B. Heather Stone, B.A., LL.B. Lead Legal Writer Lead Legal Writer Rachel Bernstein, B.A.(HONS.), J.D. Peggy Gibbons, B.A.(HONS.), LL.B. Legal Writer Senior Legal Writer Jim Fitch, B.A., LL.B. Stephanie Hanna, B.A., M.A., LL.B. Senior Legal Writer Senior Legal Writer Mark Koskie, B.A.(HONS.), M.A., LL.B. Nicole Ross, B.A., LL.B. Legal Writer Legal Writer Amanda Stewart, B.A.(HONS.), LL.B. Martin-Fran¸cois Parent, LL.B., Senior Legal Writer LL.M., DEA (PARIS II) Bilingual Legal Writer Erin McIntosh, B.A.(HONS.) Content Editor IMMIGRATION LAW REPORTER, a national series of topical law reports, Recueil de jurisprudence en droit de l’immigration, une s´erie nationale de is published twelve times per year. -
IMMIGRATION LAW REPORTER Third Series/Troisi`Eme S´Erie Recueil De Jurisprudence En Droit De L’Immigration VOLUME 96 (Cited 96 Imm
IMMIGRATION LAW REPORTER Third Series/Troisi`eme s´erie Recueil de jurisprudence en droit de l’immigration VOLUME 96 (Cited 96 Imm. L.R. (3d)) EDITORS-IN-CHIEF/REDACTEURS´ EN CHEF Cecil L. Rotenberg, Q.C. Mario D. Bellissimo, LL.B. Barrister & Solicitor Ormston, Bellissimo, Rotenberg Don Mills, Ontario Toronto, Ontario Certified Specialist Certified Specialist ASSOCIATE EDITOR/REDACTEUR´ ADJOINT Randolph Hahn, D.PHIL.(OXON), LL.B. Guberman, Garson Toronto, Ontario Certified Specialist CARSWELL EDITORIAL STAFF/REDACTION´ DE CARSWELL Jeffrey D. Mitchell, B.A., M.A. Director, Information Management and Manufacturing Directeur, service d’´edition et de production Graham B. Peddie, LL.B. Product Development Manager Sharon Yale, LL.B., M.A. Julia Fischer, B.A.(HON.), LL.B. Supervisor, Legal Writing Acting Supervisor, Legal Writing Peter Bondy, B.A.(HON.), LL.B. Heather Stone, B.A., LL.B. Lead Legal Writer Lead Legal Writer Rachel Bernstein, B.A.(HON.), J.D. Peggy Gibbons, B.A.(HON.), LL.B. Legal Writer Senior Legal Writer Molly Grindley, B.SC. (HON.), LL.B., Stephanie Hanna, B.A., M.A., LL.B. LL.M. Senior Legal Writer Senior Legal Writer Mark Koskie, B.A.(HON.), M.A., LL.B. Martin-Fran¸cois Parent, LL.B., Legal Writer LL.M., DEA (PARIS II) Bilingual Legal Writer Nicole Ross, B.A., LL.B. Amanda Stewart, B.A.(HON.), LL.B. Legal Writer Senior Legal Writer Erin McIntosh, B.A.(HON.) Content Editor IMMIGRATION LAW REPORTER, a national series of topical law reports, Recueil de jurisprudence en droit de l’immigration, une s´erie nationale de is published twelve times per year. -
The Law Society of Upper Canada Archives
The Law Society of Upper Canada Archives Paul Lawrence fonds PF39 Prepared by: Carol Hollyer, 2004 TABLE OF CONTENTS Biographical Sketch Immediate Source of Acquisition Scope and Content Series Descriptions: PF39-1 Photographs of lawyers, judges and events PF39-2 Photographs of Canadian Bar Association conferences PF39-3 Miscellaneous photographs PF39-4 Index Paul Lawrence fonds PF39 Biographical History Paul J. Lawrence served as freelance photographer for the Ontario Lawyers Weekly and The Lawyers Weekly from 1983 to 2000. Immediate Source of Acquisition The records in this fonds were acquired by The Law Society of Upper Canada from Paul Lawrence in October of 2001. Scope and Content 1985-[2001?]; predominant 1985-1998 ca. 63,500 photographs : b&w and col. negatives ; 35 mm and 6 x 6 cm 105 photographs : col. slides ; 35 mm 3 photographs : col. prints ; 13 x 18 cm and 21 x 25 cm 2 cm of textual records Fonds consists of photographic negatives and slides created and accumulated by Paul Lawrence while a freelance photographer for The Ontario Lawyers Weekly and The Lawyers Weekly from 1983 to 2000. The photographs depict individual lawyers and judges from across Canada, most of which are from Ontario although a substantial number are from British Columbia. His subjects include lawyers practicing in all areas of the law, from prominent lawyers in large firms to sole practitioners, judges from various courts, as well as federal and provincial Chief Justices. Subjects also include individuals from political and business circles associated with the legal profession. Also depicted are various legal events from across the country, such as Canadian Bar Association conferences and Canadian Bar Association – Ontario events. -
CANADIAN MILITARY LAW SENTENCING UNDER the NATIONAL DEFENCE ACT." PERSPECTIVES and MUSINGS of a FORMER SOLDIER Colonel (Ret.) Me Michel W
39 1 CANADIAN MILITARY LAW SENTENCING UNDER THE NATIONAL DEFENCE ACT." PERSPECTIVES AND MUSINGS OF A FORMER SOLDIER Colonel (Ret.) Me Michel W. Drapeau' Ottawa The Canadian Charter ofRights and Freedoms recognizes the existence of the militaryjustice system and its own tribunals operating in parallel to the Canadian criminal law system. Yet, there continues to be an absolutepaucity of any reference works on military law and members of the Canadian military bar are seldom heard or read. This article aims atfilling the void, at least in part. In writing this article, the author, who servedfor 34 years in general staff and command positions in the Canadian Forces, had two general purposes in mind: a) to present the general reader with a general overview ofthe history, customs, organization, and structure ofthe military personnel system, and b) to provide a reference work presenting a detailed view ofthe Code ofMilitary Discipline, both in its contents and its workings. Finally, in light ofthe extensive changes in 1999 to the National Defence Act and the accompanying regulations, the author concludes by reviewing the nature and impact of each of the punishments that may be imposed by a military tribunal or the Court Martial Appeal Court ofCanada to those who are subject to the Code ofService Discipline. La Charte canadienne des droits et libertés reconnaît la eo-existence d'un système de justice militaire avec ses propres tribunaux en parallèle avec le droit pénal canadien. Cependant, même si de nombreux livres ont décrit et interprété l'histoire militaire canadienne, il existe présentement aucun ouvrage sur le droit militaire et les praticiens de ce droit se font que très rarement entendre. -
Parliament of Canada / Parlement Du Canada
PARLIAMENT OF CANADA / PARLEMENT DU CANADA The Dominion of Canada was created under the provisions of an Act of the Imperial Parliament (30 Victoria, Chapter III) passed in 1867, and formally cited as The British North America Act, 1867. This Act received Royal Assent, March 29th, 1867, and came into effect by virtue of Royal Proclamation, July 1st, 1867. The Constitution Act, 1867, provides: “There shall be one Parliament for Canada, consisting of the Queen, an Upper House styled the Senate, and the House of Commons.” (Clause 17) “There shall be a Session of the Parliament of Canada once at least in every year, so that twelve months shall not intervene between the last Sitting of the Parliament in one Session and its first Sitting in the next Session.” (Section 20) “Every House of Commons shall continue for five years from the Day of the Return of the Writs for choosing the House (subject to be sooner dissolved by the Governor General), and no longer.” (Section 50) “The Governor-General shall, from time to time, in the Queen's name, by instrument under the Great Seal of Canada, summon and call together the House of Commons.” (Section 38) “Either the English or the French language may be used by any person in the Debates of the House of the Parliament of Canada and of the House of the Legislation of Quebec, and both these languages are used in the respective records and Journals of those Houses; and either of those languages may be used by any person or in any Pleading or Process or in issuing from any Court of Canada established under the Constitution Act and in or from all or any of the Courts of Quebec.” (Section 133) “91. -
Rapport Annuel 2015-2016
RAPPORT ANNUEL 2015 | 2016 S'ADAPTER AU CHANGEMENT SOMMAIRE LE BARREAU 2 Le Conseil 3 Le rapport de la btonnire 4 Le rapport de la directrice gnrale 6 LA PROFESSION 12 Les comits 13 Les activits 42 Les services 48 LE PUBLIC 50 Les activits 51 Les services 54 LES PRIX ET HOMMAGES 56 La Mission Promouvoir la protection du public, par des activits d'information et de sensibilisation, par une participation active l'administration de la justice et par la dfense de la rgle de droit. 1 BARREAU BARREAU 1 DE MONTRÉAL Le Barreau de Montral Compos de plus de 14 000 avocats, le Barreau de Montral est l'un des plus grands barreaux du monde et le deuxime barreau francophone en importance. Comptant plus de 165 ans d'histoire, il fait figure de proue dans la recherche de l'excellence en matire d'thique et de comptence. BåTONNIER DE PéRE EN FILLEÉ* LES MEMBRES DU CONSEIL DE GAUCHE Ë DROITE : Assis : Me Catherine Fugre-Lamarre, reprsentant le Jeune Barreau de Montral, Me Simon Tremblay, premier conseiller, Madame la btonnire Magali Fournier, Me Tiberiu Hollnder, conseiller. Debout : Me Alexandra Popa, conseillre, Me Michel P. Synnott, conseiller, Me Robin Schiller, conseillre, Me Nancy Cleman, conseillre, Me Suzanne Gagn, conseillre, Me Philippe Dcary, conseiller, Me Marie-France Veilleux, conseillre, Me Paul-Matthieu Grondin, secrtaire, et Me Doris Larrive, directrice gnrale. NÕapparait pas sur la photo : Me Brian Randall Mitchell, trsorier. *Pour une première fois dans l’histoire du Barreau de Montréal, il y avait un lien très étroit entre la personne qui est devenue bâtonnière en mai 2015 et un ancien bâtonnier.