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June 18, 2021 Department of Finance Canada Tax Policy Branch 90 Elgin Street Ottawa, on K1A 0G5 Via Email
June 18, 2021 Department of Finance Canada Tax Policy Branch 90 Elgin Street Ottawa, ON K1A 0G5 Via Email: [email protected] RE: Comments on Proposed Digital Services Tax Dear Sir or Madam: Canada's Deputy Prime Minister and Finance Minister, Chrystia Freeland, delivered the 2021 Canadian Federal budget in the House of Commons on April 19, 2021. The 2021 Budget, entitled A Recovery Plan for Jobs, Growth, and Resilience (the “Budget”),1 includes a proposal to “implement a Digital Services Tax at a rate of 3 percent on revenue from digital services that rely on data and content contributions from Canadian users” (the “Proposed DST”). Tax Executives Institute, Inc. (“TEI”) writes to provide comments on the Proposed DST, pursuant to the Department of Finance’s request for comments in the Budget. We appreciate the opportunity to comment on the Proposed DST and would be pleased to further discuss our comments with the Department of Finance. About Tax Executives Institute TEI is the preeminent international association of in-house tax professionals worldwide. The Institute’s nearly 7,000 professionals manage the tax affairs of over 3,000 of the leading companies across all industry sectors in North America, Europe, and Asia. Canadians constitute approximately 15 percent of TEI’s membership. TEI Comments Remembering the words of Prime Minister Trudeau and the Governor General of Canada, the aims of the Proposed DST are “to ensure that multinational technology giants pay appropriate corporate tax on the revenue that they generate 1 The Budget is available at https://www.budget.gc.ca/2021/home-accueil-en.html. -
2021 Scotties Tournament of Hearts Media Interviews Will Be Virtual
MEDIA GUIDE CURLING CANADA • SCOTTIES TOURNAMENT OF HEARTS • MEDIA GUIDE 1 TABLE OF CONTENTS GENERAL INFORMATION HISTORICAL INFORMATION Board of Governors & National Staff 3 Scotties Tournament of Hearts Records 77 Media Information 4 All-time Win/Loss Records & Team Lineups 90 Canada 90 EVENT INFORMATION Alberta 92 Event Fact Sheet 5 British Columbia 95 Scotties Tournament of Hearts Draw 9 Manitoba 98 Seeding 10 New Brunswick 101 Practice Schedule 10 Newfoundland & Labrador 104 Northern Ontario 107 Northwest Territories 108 TEAM & PLAYER INFORMATION Nova Scotia 109 Rosters 11 Nunavut 112 Player Fact Sheet 12 Ontario 113 Team Biographies 17 Prince Edward Island 116 Canada 17 Quebec 119 Alberta 21 Saskatchewan 122 British Columbia 25 Yukon 125 Manitoba 29 Wild Card 126 New Brunswick 34 Territories (N.W.T./Yukon) 127 Newfoundland & Labrador 36 Player Appearances (All-time) 129 Northern Ontario 38 Awards 135 Northwest Territories 41 Nova Scotia 44 Nunavut 47 Ontario 50 Prince Edward Island 56 Quebec 59 Saskatchewan 61 Yukon 64 Wild Card 1 66 Wild Card 2 71 Wild Card 3 74 CURLING CANADA • SCOTTIES TOURNAMENT OF HEARTS • MEDIA GUIDE 2 BOARD OF GOVERNORS & NATIONAL STAFF CURLING CANADA 1660 Vimont Court Orléans, ON K4A 4J4 TEL: (613) 834-2076 FAX: (613) 834-0716 TOLL FREE: 1-800-550-2875 BOARD OF GOVERNORS Mitch Minken, Chair Chana Martineau, Governor Donna Krotz, Governor Kathy O’Rourke, Governor Amy Nixon, Governor Mike Szajewski, Governor Paul Addison, Governor Darren Oryniak, Governor Cathy Dalziel, Governor NATIONAL STAFF Katherine Henderson, -
Omnibus Budget Bills and the Covert Dismantling of Canadian Democracy
Omnibus Budget Bills and the Covert Dismantling of Canadian Democracy by Jacqueline Kotyk supervised by Dr. Dayna Scott A Major Project submitted to the Faculty of Environmental Studies in partial fulfillment of the requirements for the degree of Master in Environmental Studies, York University, Toronto, Ontario, Canada July 31, 2017 1 Foreword: My major project, which is a study on the rise of omnibus budget bills in Canadian Parliament, supports my learning objectives and the curriculum developed in my plan of study in a number of ways. Initially, and as expounded upon in my major paper proposal, this project was intended to aid in my understanding of the role of law in extractive capitalism as the bills were linked to deregulation of extractive industries. In addition, the bills were at once decried as a subversion of Canadian democracy and also lawful, and thus I understood that an examination of the bills would assist me in understanding the manner in which law mediates power in the Canadian state. I further wanted to focus on legislative process to comprehend potential points of resistance in the Canadian Parliamentary regime. Upon the completion of this project, I enhanced my understanding on the above learning objectives and much more. This project on omnibus budget bills also brought with it a focused examination of the construction of the neoliberal political project and its influence on power relations within extractive capitalism. In addition, I gained knowledge of the integral role of law reform in re-structuring capitalist social relations such that they enhance the interests of the economic elites. -
2010 Scotties Tournament of Hearts Sault Ste
24SEP10 2010 Scotties Tournament of Hearts Sault Ste. Marie, Ontario TEAM AND PLAYER IDENTIFICATION 1 Team Canada (Jones) CAN St. Vital Curling Club Winnipeg Player no. 1 - Dawn Askin normally throws lead rocks. Player no. 2 - Jill Officer normally throws second rocks. Player no. 3 - Cathy Overton-Clapha normally throws third rocks. Player no. 4 - Jennifer Jones normally throws last rocks. Player no. 5 - Jennifer Clark-Rouir is a spare. Team Coach - Janet Arnott 2 Alberta (Sweeting) AB Saville Sports Centre Edmonton Player no. 1 - Lindsay Makichuk normally throws lead rocks.(LH) Player no. 2 - Whitney More normally throws second rocks. Player no. 3 - Megan Einarson normally throws third rocks. Player no. 4 - Valerie Sweeting normally throws last rocks.(LH) Player no. 5 - Leslie Rogers is a spare. Team Coach - Carmen Einarson 3 B.C. (Scott) BC Kelowna Curling Club Kelowna Player no. 1 - Jacquie Armstrong normally throws lead rocks. Player no. 2 - Sasha Carter normally throws second rocks. Player no. 3 - Jeanna Schraeder normally throws third rocks. Player no. 4 - Kelly Scott normally throws last rocks. Player no. 5 - Shannon Aleksic is a spare. Team Coach - Gerry Richard 4 Manitoba (Thurston) MAN Deer Lodge Curling Club Winnipeg Player no. 1 - Raunora Westcott normally throws lead rocks. Player no. 2 - Leslie Wilson normally throws second rocks. Player no. 3 - Kristen Phillips normally throws third rocks. Player no. 4 - Jill Thurston normally throws last rocks. Player no. 5 - Kendra Georges is a spare. Team Coach - Ron Westcott 5 N.B. (Kelly) NB Capital Winter Club Fredericton Player no. 1 - Lianne Sobey normally throws lead rocks.(LH) Player no. -
REZKALLA, Emily
Major Research Paper (MRP) Canada’s Innovation Policy’s: An Analysis for Policy Learning and Change due to the COVID-19 Pandemic Graduate School of Public & International Affairs (GSPIA) University of Ottawa Graduate Student: Emily Rezkalla Student Number: 300141628 Supervisor: Dr. Patrick Leblond Wednesday, July 14th, 2021 Table of Contents 1. Abstract ------------------------------------------------------------------------------------------------------ 3 2. Introduction ------------------------------------------------------------------------------------------------- 4 2.1 Why Canada, Ontario and New Zealand as Case Studies? ---------------------------------------- 5 2.2 Why Focus on R&D, Entrepreneurship & SMEs in Innovation? --------------------------------- 7 3. Innovation Policy Landscape Before the Pandemic --------------------------------------------------- 8 3.1 Canada’s Innovation Landscape ----------------------------------------------------------------------- 8 3.3 Ontario’s Innovation Landscape --------------------------------------------------------------------- 11 3.3 New Zealand’s Innovation Landscape -------------------------------------------------------------- 12 3.4 Progress in the Pandemic Management ------------------------------------------------------------- 13 4. Analytical Framework ----------------------------------------------------------------------------------- 14 4.1 What is Innovation and Innovation policy? -------------------------------------------------------- 15 4.2 Innovation policy theories ---------------------------------------------------------------------------- -
The Mergers & Acquisitions Review: Canada
The Mergers & Acquisitions Review Seventh Edition Editors Simon Robinson and Mark Zerdin Law Business Research The Mergers & Acquisitions Review Reproduced with permission from Law Business Research Ltd. This article was first published in The Mergers & Acquisitions Review, 7th edition (published in August 2013 – editors Simon Robinson and Mark Zerdin). For further information please email [email protected] The Mergers & Acquisitions Review Seventh Edition Editors Simon Robinson and Mark Zerdin Law Business Research Ltd THE LAW REVIEWS THE MERGERS AND ACQUISITIONS REVIEW THE RESTRUCTURING REVIEW THE PRIVATE COmpetITION ENFORCEMENT REVIEW THE DISPUTE RESOLUTION REVIEW THE EMPLOYMENT LAW REVIEW THE PUBLIC COmpetITION ENFORCEMENT REVIEW THE BANKING REGULATION REVIEW THE INTERNATIONAL ARBITRATION REVIEW THE MERGER CONTROL REVIEW THE TECHNOLOGY, MEDIA AND TELECOMMUNICATIONS REVIEW THE INWARD INVESTMENT AND INTERNATIONAL TAXATION REVIEW THE CORPORATE GOVERNANCE REVIEW THE CORPORATE IMMIGRATION REVIEW THE INTERNATIONAL INVESTIGATIONS REVIEW THE PROJECts AND CONSTRUCTION REVIEW THE INTERNATIONAL CAPITAL MARKets REVIEW THE REAL ESTATE LAW REVIEW THE PRIVATE EQUITY REVIEW THE ENERGY REGULATION AND MARKets REVIEW THE INTELLECTUAL PROpertY REVIEW THE ASSET MANAGEMENT REVIEW THE PRIVATE WEALTH AND PRIVATE CLIENT REVIEW THE MINING LAW REVIEW THE EXECUTIVE REMUNERATION REVIEW THE ANTi-BRIBERY AND ANTi-CORRUPTION REVIEW THE CArtels AND LENIENCY REVIEW THE TAX DISPUTES AND LITIGATION REVIEW THE LIFE SCIENCES LAW REVIEW THE INSURANCE AND REINSURANCE -
Bioenergy Policy and Regulation in Canada – November 2009
Timeline Bioenergy Policy and Regulation in Canada Last Update: November 2009 Principal Researcher: Alin Charrière Master’s Student, School of Public Policy and Administration Series Editor: Marc Saner, Director of Research, Regulatory Governance Initiative Explanatory Note This timeline outlines important events related to bioenergy policy and regulation in Canada with an emphasis on biofuels and developments since 2000. For the purposes of this timeline, Bioenergy refers to various forms of renewable energy produced from biomass, such as biofuels, biopower and bioheat. The research team has made an effort to highlight events relevant to the forestry sector. For background purposes, the research team has also chosen to include broader developments in energy policy as well as significant events outside of Canada where deemed appropriate. Please help us keep this timeline accurate and up-to-date by providing comments to [email protected]. Acknowledgments The following individuals contributed to the development of this timeline: Jeffery Cottes, Holly Mitchell, Dr. Jennifer Pelley, Prof. Myron Smith and Prof. David Miller. The Regulatory Governance Initiative also gratefully acknowledges financial support from the Forest Products Association of Canada (FPAC) and the Canada School of Public Service, without which this work would not have been possible. This work is licensed under a Creative Commons Attribution – Non-commercial – No Derivatives License. To view this license, visit (www.creativecommons.org/licenses/by-nc-nd/2.5/). For re-use or distribution, please include this copyright notice. © 2009 Regulatory Governance Initiative, Carleton University Timeline – Bioenergy Policy and Regulation in Canada Event Who When Description Relates To Early vehicles use a Various Early 1900s Early vehicles are powered by a diversity of fuels such as ethanol, diesel, History of wide variety of biofuels butanol, peanut oil, fuels obtained through pyrolysis or gasification, etc. -
Assisted Human Reproduction Act (2004) [1]
Published on The Embryo Project Encyclopedia (https://embryo.asu.edu) Assisted Human Reproduction Act (2004) [1] By: Hammond, Kathleen Keywords: Assisted Human Reproductive Act [2] The Assisted Human Reproduction Act (AHR Act) is a piece of federal legislation passed by the Parliament of Canada. The Act came into force on 29 March 2004. Many sections of the Act were struck down following a 2010 Supreme Court of Canada ruling on its constitutionality. The AHR Act sets a legislative and regulatory framework for the use of reproductive technologies such as in vitro fertilization [3] and related services including surrogacy and gamete donation. The Act also regulates research in Canada involving in vitro [4] embryos. The AHR Act was the first law in Canada to regulate the use of reproductive technologies and related research. Most other Canadian policies on AHR rely on the Act and its provisions. By 2015, Canada was one of only a few countries worldwide to comprehensively address assisted human reproduction through policy. In the 1980s, demand grew for assisted reproductive technologies (ARTs) such as in vitro [4] fertilization [5] (IVF). That development led to concerns among the Canadian government and Canadians, particularly women's health organizations, about AHR and the need for regulation [6]. In that period, other countries established organizations, such as the Warnock Committee in the United Kingdom established in 1982, to develop principles for the regulation [6] of IVF and embryology [7]. The Warnock Committee published their recommendations in the "Report of the Committee of Inquiry into Human Fertilisation and Embryology" in 1984. In Australia, the New South Wales Law Reform Commission and Law Reform Commission of Victoria investigated the implications of ARTs beginning in 1982. -
February 2006
Newsletter of the London Curling Club February 2006 SCOTT TOURNAMENT OF HEARTS Rock Talk has been told that 120 London Curling Club members have signed up as volunteers at this year’s Scott Tournament of Hearts. Congratulations on such a great turnout! To all of you, and all LCC members who attend 1986 Memories … this year’s STOH, Rock Talk presents a … 2006 challenge!! Please capture special memories of your 2006 “Scott” experiences … either by photo (see the accompanying photo from 1986) or in words (a short anecdote or humorous story) … and share them with our readers in the March issue. You’ll find RT contact and deadline details on page 2. Thanks to LCC member Karen Lowry for sharing this photo of the presentation ceremonies from the l986 London STOH. The somber expressions on the faces of Team Canada members are evidence of their disappointment at losing the championship event to Team Darte, skipped by Marilyn Darte (now Bodogh). Members of Team Canada that year were Linda Moore, Lyndsey Sparks, Debbie Jones and Laurie Carney. Rae Moir was their coach. Karen Lowry was the team driver and is pictured here holding the flag. Former LCC member Jeanne Mcdonald was sign holder. Karen, Jean and dozens of other LCC members dedicated many hours of volunteer time to the l986 STOH. February is “Hearts” month!! LCC Bartender John Spetman is concocting 2006 STOH a “Silver Hearts Valentine’s Special” cocktail (in We all look forward with Day alcoholic and non- great anticipation to the alcoholic form) for the Women’s Daytime long-awaited Scott Division Annual Two-day Bonspiel on Tournament of Hearts March 6 and 7. -
Season of Champions
Season of Champions 2010-11 FACT BOOK Season of Champions FACT BOOK The 2010-11 Season of Champions Fact Book is published by the Canadian Curling Association. Reproduction in whole or in part without the written permission of the publisher is prohibited. World Curling Federation Management Committee . 4 2009-10 SEASON IN REVIEW Canadian Curling Association Canadian Curling Pre-Trials . 20 Board of Governors . 7 The Mixed . 24 Canadian Curling Association Tim Hortons Administration . 8 Canadian Curling Trials . 26 M&M Meat Shops 2010-11 Season of Champions . 11 Canadian Juniors . 30 Season of Champions Contacts . 12 Scotties Tournament of Hearts . 36 Olympic Winter Games . 40 Special Events . 13 Tim Hortons Brier . 44 Season of Champions Officials . 14 World Juniors . 48 Paralympic Winter Games . 52 Canadian Curling Association Awards . 16 Canadian Wheelchair . 53 Ford World Women’s . 54 Ford Hot Shots . 18 World Financial Group Canadian Seniors . 58 Thanks For The Memories . 72 Canadian Masters . 62 Canadian Curling Hall of Fame . 74 World Men’s . 64 Past Presidents. 82 World Mixed Doubles . 69 World Seniors . 70 Honorary Life Members . 84 Canadian Curling Reporters . 88 MEDIA INFORMATION Questions on any aspect of curling should be World Financial Group directed to Warren Hansen, P.O. Box 41099, Continental Cup Profiles. 90 2529 Shaughnessy Street, Port Coquitlam, British Columbia V3C 5Z9, telephone (604) 941-4330; 2009-10 AGM In Brief . 97 fax (604) 941-4332; email to [email protected]. 2010-11 TSN Broadcast Guide . 98 Members of the media seeking information pertaining to former Canadian or world championships, should contact Larry Wood Editor: Laurie Payne • Managing editor: Warren in Calgary at (403) 281-5300. -
Health Environmental Scan PDF En
Cutting through the health system information fog: Royal College environmental scan 2017 Edition Introduction This environmental scan is an evergreen document and provides a snapshot in time of various aspects of Canada’s healthcare system. In keeping with previous editions, this reference document provides a national overview of key indicators and trends in the following five domains: • Political environment, • Economic environment, • Socio-demographic environment, • Healthcare system environment: Performance and Human Resources for Health • Technological environment The health policy related events and data captured in this report is drawn from the most recent information that is publicly available at the time of release. As this edition has been drafted in early 2017, the scan largely utilizes sources that were released in 2016. We encourage Fellows and all other readers to contact us at [email protected] if they have any comments, questions, or to suggest new content areas for future iterations of this environmental scan. Political environment On November 4, 2015, the Liberal Party formed a majority federal government. It replaced a Conservative government led by incumbent Prime Minister Stephen Harper, which held office for nearly a decade. Prime Minister Justin Trudeau’s mandate letter to the Minister of Health, Jane Philpott, explicitly called on the minister to deliver on a number of priorities, which included the areas of home care, mental health, prescription medicines, substance abuse, Indigenous health, public health and the legalization/regulation of marijuana.1 To date, the government has developed two federal budgets. The table below outlines some of the key health care related announcements made in these two budgets. -
Thank You to Our Sponsors
THANK YOU TO OUR SPONSORS MESSAGE FROM COMMITTEE CHAIRS Welcome Curlers and Coaches to the 2021 Combined Men’s & Women’s Curling Championships. The Kamloops Curling Club and McArthur Island Curling Club, along with the organizing committee, have worked hard to ensure this championship is a rewarding and safe experience. Thank you to Kruger, Best Western, the City of Kamloops, Curl BC and our local sponsors for their support of this Championship. Without their support these events would not be possible. We would also like to extend a special thank you to the mem- bers of the host committee and all the volunteers for their time and dedication to making this a successful event. To the teams competing, we wish you good luck and good curl- ing. Have fun and stay safe. Sociable....but from a distance. Brenda Nordin and Linda Bolton 2021 Event Co-Chairs DID YOU KNOW? 1949-50: Kamloops Curling Club opens and holds its first Sportsman’s Bonspiel. 1965-66: North Kamloops Curling Club opens; renamed McArthur Island Curling Club in 2001. WELCOME FROM CURL BC On behalf of Curl BC, thank you for supporting the 2021 Scotties BC Women’s Curling Championship, presented by Best Western, and the 2021 BC Men’s Curling Cham- pionship in Kamloops. This has been a difficult year. There is no doubt. But over the past year we have still found ways enjoy our favourite sport and to celebrate the 125th anniversary of curling. And we are so thrilled to be able to run this event, despite all the challenges.