DOCSLIB.ORG

The Recovery of Unlawful Tax in Canada

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
The Recovery of Unlawful Tax in Canada The Recovery of Unlawful Tax in Canada: Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England by Polimenis Koundouros A thesis submitted in conformity with the requirements for the degree of Master of Laws Faculty of Law University of Toronto © Copyright by Polimenis Koundouros (2017) The Recovery of Unlawful Tax in Canada: Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England Polimenis Koundouros Master of Laws Faculty of Law University of Toronto November 2017 Abstract A decade after Kingstreet Investments Ltd v New Brunswick, this thesis re-evaluates the Supreme Court of Canada’s rejection of unjust enrichment in favour of a standalone public law restitutionary cause of action for the recovery of unlawful tax. I argue that the recognition of the Kingstreet cause of action threatens the coherence of the Canadian law of restitution and is inconsistent with more recent jurisprudence permitting unjust enrichment claims against the Crown in other contexts. I also argue that the Supreme Court’s doubts about whether the levying of unlawful tax constitutes an enrichment in the Crown’s hands (and a deprivation on the taxpayer’s part) are largely misplaced. Analyzing recent developments in both Canadian and English law, I contend that the law of unjust enrichment is perfectly capable of providing an adequate route to recovery while protecting the important constitutional principles at stake in unlawful tax cases. ii TABLE OF CONTENTS TABLE OF CONTENTS ............................................................................................................... iii Introduction .................................................................................................................................1 Part I: Putting the Problem of Unlawful Tax into Context .........................................................6 2.1 Defining the problem of unlawful taxation ..........................................................................6 2.2 Defining “restitution” and “unjust enrichment” ..................................................................7 2.3 The problem of unlawful taxation in Canada ....................................................................10 2.4 The problem of unlawful taxation in England ...................................................................12 Part II: The recognition of a cause of action on ‘constitutional grounds’ and implications for the Canadian law of restitution ............................................................................................15 3.1 The Kingstreet cause of action: positioning it within the legal taxonomy ........................16 3.2 Kingstreet’s rejection of a claim in unjust enrichment: normative perspectives ...............18 3.3 Preserving the internal coherence of the Canadian law of restitution: Kingstreet’s impact .................................................................................................................................22 3.3.1 Unjust enrichment against the Crown following Elder Advocates of Alberta Society v Alberta....................................................................................................22 Part III: The Law of Unjust Enrichment and the Recovery of Unlawful Tax...........................27 4.1 Introduction to the law of unjust enrichment in Canada ....................................................28 4.2 The need for an “enrichment” ............................................................................................29 4.3 The need for a “corresponding deprivation” ......................................................................31 4.4 Unlawful taxation and the government’s “enrichment” ....................................................36 4.4.1 The extent of the government’s enrichment: the position under English law .......38 4.4.2 Restitution of the principal amount of unlawful tax ..............................................41 4.4.3 Restitution of the time value of unlawfully levied tax ...........................................42 4.4.4 Computing the award of restitution for the time value of money ..........................44 4.5 The “enriching” nature of unlawful tax under the Canadian law of unjust enrichment ....49 iii 4.5.1 Enrichment by the principal amount of unlawful tax ............................................49 4.5.2 Enrichment by the time value of money: the position in Canada ..........................53 Conclusion ................................................................................................................................58 BIBLIOGRAPHY ..........................................................................................................................60 iv Introduction While the idea that the government must not retain tax that was not legally due commands widespread support at a high level of abstraction, it has proven more difficult to find similar widespread consensus about the appropriate legal framework for classifying, analyzing and responding to claims by taxpayers for the recovery of unlawfully levied tax. That this subject is fraught by conceptual controversies is evidenced by the rich case law and academic commentary that has developed in both Canada and England over the past forty years as taxpayers and revenue authorities have waged battle in court – with legislatures occasionally stepping in with retroactive remedial legislation to shield governments from substantial claims when they otherwise face defeat. Unsurprisingly, a number of controversies have emerged in the literature about the nature of the problem posed by unlawful taxation and the remedies that should be available to taxpayers who seek recovery. One of the central debates concerns whether the problem of unlawful taxation should be seen as a fundamentally constitutional or public law issue that requires a concomitant public law remedy, or whether private law causes of action and remedies – such as a claim in restitution for unjust enrichment, or a claim for damages – can provide an adequate response. This debate is more than just about addressing an important conceptual question; the appropriate classification can have a profound practical impact on what a taxpayer needs to prove in order to substantiate a claim, the remedies available to a taxpayer if it succeeds and the defences and limitation periods upon which the government can rely. 1 2 In Canada, the leading judgment on the recovery of unlawful tax is the Supreme Court of Canada’s unanimous decision in Kingstreet Investments Ltd v New Brunswick.1 Kingstreet concerned a user charge on the sale of liquor imposed by regulations made by the New Brunswick government under the Liquor Control Act.2 Under s. 5 of the Fees Regulation — Liquor Control Act,3 the plaintiff paid over $1 million in user charges over the years on alcohol that it purchased for re-sale in its nightclubs. In 2004, it brought a claim in unjust enrichment against New Brunswick seeking restitution of the user charges on the basis they were an unconstitutional indirect tax and thus ultra vires the legislative competence of the province under s. 92(2) of the Constitution Act, 1867.4 The first instance judge held that the user charges were an ultra vires indirect tax but denied the plaintiff’s claim for restitution on the basis it had passed on the burden of the charges to its patrons. The Court of Appeal allowed the appeal in part, denying recovery of the charges paid before the date on which proceedings were commenced but permitting recovery of the charges paid after that date on the basis the plaintiff had continued to pay them under protest and compulsion. On further appeal, the Supreme Court of Canada partly upheld the plaintiff’s claim for recovery but on an entirely different basis. Bastarache J, who delivered the Supreme Court’s unanimous judgment, held that unjust enrichment was an “inappropriate framework”5 and “of little use to a principled disposition of the matter.”6 Instead, he held that the plaintiff was entitled to 1 Kingstreet Investment Ltd v New Brunswick, 2007 SCC 1, [2007] 1 SCR 3 [Kingstreet SCC]. 2 Liquor Control Act, RSNB 1973, c L-10, s 200(3) [Liquor Control Act]. 3 Fees Regulation — Liquor Control Act, NB Reg 89-167 [Liquor Control Fee Regulation]. 4 Constitution Act, 1867 (UK), 30 & 31 Vict, c 3, s 92(2) reprinted in RSC 1985, App II, No 5 [Constitution Act, 1867]. 5 Kingstreet SCC, supra note 1 at para 39. 6 Kingstreet SCC, supra note 1 at para 35. 3 restitution as a matter of “constitutional right”, subject only to the 6-year limitation period prescribed by the New Brunswick Limitation Act. In so holding, he recognized restitution on “constitutional grounds” as a third branch of the Canadian law of restitution, standing alongside restitution for unjust enrichment and restitution for wrongdoing. This thesis critically evaluates Bastarache J’s rejection of unjust enrichment as a cause of action for the recovery of unlawful tax on two fronts. First, I examine the soundness of Bastarache J’s conclusion that a claim to recover unlawful tax must be treated differently because it raises fundamental constitutional issues – such as ensuring respect for the rule of law and legislative control over the executive – that would be overlooked if the claim for recovery were to proceed by way of a claim in unjust enrichment. In circumstances where unjust enrichment is recognized as a viable
Load more

Recommended publications
  • Translating the Constitution Act, 1867
    TRANSLATING THE CONSTITUTION ACT, 1867 A Legal-Historical Perspective by HUGO YVON DENIS CHOQUETTE A thesis submitted to the Faculty of Law in conformity with the requirements for the degree of Master of Laws Queen’s University Kingston, Ontario, Canada September 2009 Copyright © Hugo Yvon Denis Choquette, 2009 Abstract Twenty-seven years after the adoption of the Constitution Act, 1982, the Constitution of Canada is still not officially bilingual in its entirety. A new translation of the unilingual Eng- lish texts was presented to the federal government by the Minister of Justice nearly twenty years ago, in 1990. These new French versions are the fruits of the labour of the French Constitutional Drafting Committee, which had been entrusted by the Minister with the translation of the texts listed in the Schedule to the Constitution Act, 1982 which are official in English only. These versions were never formally adopted. Among these new translations is that of the founding text of the Canadian federation, the Constitution Act, 1867. A look at this translation shows that the Committee chose to de- part from the textual tradition represented by the previous French versions of this text. In- deed, the Committee largely privileged the drafting of a text with a modern, clear, and con- cise style over faithfulness to the previous translations or even to the source text. This translation choice has important consequences. The text produced by the Commit- tee is open to two criticisms which a greater respect for the prior versions could have avoided. First, the new French text cannot claim the historical legitimacy of the English text, given their all-too-dissimilar origins.
    [Show full text]
  • Architypes Vol. 15 Issue 1, 2006
    ARCHITYPES Legal Archives Society of Alberta Newsletter Volume 15, Issue I, Summer 2006 Prof. Peter W. Hogg to speak at LASA Dinners. Were rich, we have control over our oil and gas reserves and were the envy of many. But it wasnt always this way. Instead, the story behind Albertas natural resource control is one of bitterness and struggle. Professor Peter Hogg will tell us of this Peter W. Hogg, C.C., Q.C., struggle by highlighting three distinct periods in Albertas L.S.M., F.R.S.C., scholar in history: the provinces entry into Confederation, the Natural residence at the law firm of Resource Transfer Agreement of 1930, and the Oil Crisis of the Blake, Cassels & Graydon 1970s and 1980s. Its a cautionary tale with perhaps a few LLP. surprises, a message about cooperation and a happy ending. Add in a great meal, wine, silent auction and legal kinship and it will be a perfect night out. Peter W. Hogg was a professor and Dean of Osgoode Hall Law School at York University from 1970 to 2003. He is currently scholar in residence at the law firm of Blake, Cassels & Canada. Hogg is the author of Constitutional Law of Canada Graydon LLP. In February 2006 he delivered the opening and (Carswell, 4th ed., 1997) and Liability of the Crown (Carswell, closing remarks for Canadas first-ever televised public hearing 3rd ed., 2000 with Patrick J. Monahan) as well as other books for the review of the new nominee for the Supreme Court of and articles. He has also been cited by the Supreme Court of Canada more than twice as many times as any other author.
    [Show full text]
  • 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 .........................................................................................................................................................................................................................................................................................................................................................................................................................
    [Show full text]
  • CONSTITUTIONAL LAW of CANADA, 2Nd Ed., by Peter Hogg, Carswell, Toronto, 1985, Pp. Ixxv and 988. Since Publication in 1977, Professor Peter W
    550 ALBERTA LAW REVIEW [VOL. XXIV, NO. 3 CONSTITUTIONAL LAW OF CANADA, 2nd ed., by Peter Hogg, Carswell, Toronto, 1985, pp. Ixxv and 988. Since publication in 1977, Professor Peter W. Hogg's Constitutional Law of Canada has been a standard reference in the area, consulted by students, academics and practitioners. Professor Hogg has up-dated his text, and added important new chapters dealing with amendments to the Constitution, and particularly with the Canadian Charter of Rights and Freedoms. The revisions are substantial and have significantly increased the length of the text, which, as Professor Hogg points out in his preface is not surprising in view of the large amount of recent political, legislati;e, and judicial activity relating to the Canadian Constitution. As with the First Edition, the Second Edition is arranged in three parts. The first, entitled Basic Concepts, contains material that is somewhat unusual in law reference books, as it goes beyond legal authorities to provide an historical summary of the Canadian Constitution, including recent developments involved in the adoption of an amending formula and patriation of the Constitution. This part of the text provides an excellent background to the practicing lawyer or law student, and would also be of 1986 CanLIIDocs 115 interest to non-lawyers seeking an understanding of the Canadian political constitution. Throughout the text, the writing is lucid and can be understood by those unfamiliar with the subjects, but is also detailed, thoughtful and thought-provoking. In addition to providing an historical context, Professor Hogg also gives a comparative context, discussing differences in the basic approaches to the larger issues of distribution of powers and judicial review in Canada as opposed to Australia and the United States.
    [Show full text]
  • The Charter Dialogue Between Courts and Legislatures* Judicial Review In
    SEPTEMBER–OCTOBER 2000 • VOLUME 8 • NUMBERS 1–3 PRACTICAL AND AUTHORITATIVE ANALYSIS OF KEY NATIONAL ISSUES SPECIAL EDITION ON THE The Charter dialogue SUPREME COURT’S 1999 between courts and CONSTITUTIONAL CASES FEATURES legislatures* The Charter dialogue between courts and legislatures Peter W. Hogg and THE LEGITIMACY OF BY PETER W. HOGG and Allison A. Thornton . 1 JUDICIAL REVIEW ALLISON A. THORNTON Judicial review in an age of udicial review is the term that is used legal realism: The debate over Peter W. Hogg is dean of the Osgoode Hall judicial activism Jto describe the action of courts in F.L. Morton . 1 Law School of York University. Allison Thornton striking down laws. Lawyers and politi- is a lawyer with Blake, Cassels & Graydon. The Supreme Court of Canada cal scientists, especially those em- in 1999: The year in review ployed at universities, love to debate the Patrick J. Monahan . 3 question whether judicial review is le- elected to their offices nor accountable The judicial role in a democratic state Rosalie Silberman Abella . 8 gitimate. The question arises because, for their actions, are vested with the Judicial activism and the Constitution under the Charter of Rights and Free- power to strike down laws that have Guy W. Giorno . 13 doms, the judges, who are neither The Charter dialogue, page 2 The Supreme Court’s new equality test: A critique Christopher D. Bredt and Ira Nishisato . 16 A mirage or an oasis? Giving Judicial review in an substance to substantive equality Martha A. McCarthy and Joanna L. Radbord . 20 Defence under attack: age of legal realism A review of three important Supreme Court decisions in 1999 Leslie Pringle .
    [Show full text]
  • The Evisceration of Liberty in Canadian Courts
    chapter nine The Evisceration of Liberty in Canadian Courts Karen Selick, Derek From, and Chris Schafer * The classical liberal philosopher, J.S. Mill, said of liberty: The only [liberty] which deserves the name is that of pursuing our own good, in our own way, so long as we do not attempt to deprive others of theirs, or impede their efforts to obtain it. (Mill, 1859/1974: 72) Mill’s concept of liberty is powerful and robust. It protects the so-called “negative” freedom of individuals, permitting them to be self-determin- ing, free from state interference of any kind, unless it is to prevent harm to another. Unfortunately, this concept of liberty is almost completely foreign to Canadian constitutional law jurisprudence. Our courts are out of step with the classical liberal philosophical foundations of our own politi- cal system. In fact, the courts in Canada have eviscerated the concept of liberty. * Karen Selick, L.L.B., is the Litigation Director for the Canadian Constitution Foundation. Since her call to the Bar in 1978, she has practiced in the areas of tax planning, civil litiga- tion, wills and estates, and matrimonial law. Ms. Selick’s legal and public policy commen- tary has been published in the Globe and Mail, National Post, Lawyers Weekly, Canadian Lawyer, and other publications. Derek From, B.R.S., B.A. (Hon), J.D., is Legal Counsel for the Canadian Constitution Foundation. After graduating with a Bachelor in Religious Studies from Briercrest College, he completed a degree in philosophy at the University of Waterloo. As a musician who has worked with many different record labels in the last ten years, he is interested in copyright law.
    [Show full text]
  • National Separation: Canada in Context - a Legal Perspective Kevin Sneesby
    Louisiana Law Review Volume 53 | Number 4 March 1993 National Separation: Canada in Context - A Legal Perspective Kevin Sneesby Repository Citation Kevin Sneesby, National Separation: Canada in Context - A Legal Perspective, 53 La. L. Rev. (1993) Available at: https://digitalcommons.law.lsu.edu/lalrev/vol53/iss4/12 This Comment is brought to you for free and open access by the Law Reviews and Journals at LSU Law Digital Commons. It has been accepted for inclusion in Louisiana Law Review by an authorized editor of LSU Law Digital Commons. For more information, please contact [email protected]. National Separation: Canada in Context-A Legal Perspective Table of Contents I. Introduction ........................................................... 1357 II. Background-Canada: Moving Towards Separation ..... 1359 III. The "Right" to Separate: Comparative Constitutional L aw ..................................................................... 1365 A. The Canadian Constitution ............................... 1365 1. By a Province or a Territory ....................... 1367 2. By First Nations ......................................... 1369 B. Analogy to the American and Australian Constitutions .................................................... 1370 1. The United States Constitution ..................... 1371 2. The Australian Constitution ......................... 1373 IV. The "Right" to Separate Under International Law ..... 1375 A. The Role of International Law in the Canadian Schem e ..........................................................
    [Show full text]
  • Martin-Lawrence-Friedland-Fonds.Pdf
    University of Toronto Archives and Record Management Services Finding Aids – Martin L. Friedland fonds Contains the following accessions: B1998-0006 (pp. 2-149) B2002-0022 (pp. 150-248) B2002-0023 (pp 249-280) B2008-0033 and B2014-0020 (pp. 281-352) To navigate to a particular accession, use the bookmarks in the PDF file University of Toronto Archives Martin L. Friedland Personal Records Finding Aid November 1998 Accession No. B1998–0006 Prepared by Martin L. Friedland With revisions by Harold Averill University of Toronto Archives Accession Number Provenance B1998-0006 Friedland, Martin L. Martin Lawrence Friedland – A biographical sketch Note: Reference should also be made to Friedland’s curriculum vitae and the address on his receiving the Molson Prize in 1995, both of which are appended to the end of the accompanying finding aid. Martin Friedland was born in Toronto in 1932. He was educated at the University of Toronto, in commerce and finance (BCom 1955) and law (LLB 1958), where he was the gold medallist in his graduating year. He continued his academic training at Cambridge University, from which he received his PhD in 1967. Dr. Friedland’s career has embraced several areas where he has utilized his knowledge of commerce and finance as well as of law. He has been a university professor and administrator, a shaper of public policy in Canada through his involvement with provincial and federal commissions, committees and task forces, and is an author of international standing. Dr. Friedland was called to the Ontario Bar in 1960. His contribution to the formation of public policy in Canada began with his earliest research, a study of gambling in Ontario (1961).
    [Show full text]
  • Judicial Utility Maximization and Constitutional Construction
    57 POLITICS AND PRICES: JUDICIAL UTILITY MAXIMIZATION AND CONSTITUTIONAL CONSTRUCTION Randal N.M. Graham* 1. Introduction Constitutional interpretation is hard work. Post-modern theorists have correctly (and relentlessly) observed that all language is indeterminate and that texts are innately vulnerable to the unsettling play of deconstructive forces.1 This raises an obvious question – one that is typically ignored by the lion’s share of deconstructive theorists. If language is unstable and indeterminate, why does it work so well?2 Why is language so effective in conveying information? As Canada’s leading constitutional scholar once asked, why is it that, despite the indeterminacy of language, people successfully “keep dental appointments and stop at stop signs”?3 My own view is that the degree of communicative success and interpretive consistency we observe in the real world does not imply that language is more determinate than post- modernists let on. Instead, it suggests that there is something apart from language that constrains the “free play” of deconstructive interpretation; something that restrains the post-modern impulse to destabilize the meaning of texts (including constitutional texts) through deconstructive acts. This “something else”, in my opinion, is self-interest.4 At its most basic level, interpretation is a form of decision-making whereby interpreters must choose * Associate Professor, University of Western Ontario, Faculty of Law, Canada. I would like to thank my colleagues Norman Siebrasse, Rande Kostal, Adam Parachin, Tom Telfer, Jamie Cameron, Darryl Robinson, Adam Till and Peter Hogg for their comments on the argument advanced throughout this paper. The able research assistance of Jeremy Shaw (LLB 2006) and Hanna Oh (LLB 2007) is gratefully acknowledged.
    [Show full text]
  • Charter Dialogue Revisited: Or "Much Ado About Metaphors" Peter W
    Osgoode Hall Law Journal Volume 45, Number 1 (Spring 2007) Article 2 Charter Dialogue: Ten Years Later Charter Dialogue Revisited: Or "Much Ado About Metaphors" Peter W. Hogg Osgoode Hall Law School of York University Allison A. Bushell Thornton Wade K. Wright Follow this and additional works at: http://digitalcommons.osgoode.yorku.ca/ohlj Part of the Constitutional Law Commons, and the Courts Commons Special Issue Article Citation Information Hogg, Peter W.; Thornton, Allison A. Bushell; and Wright, Wade K.. "Charter Dialogue Revisited: Or "Much Ado About Metaphors"." Osgoode Hall Law Journal 45.1 (2007) : 1-65. http://digitalcommons.osgoode.yorku.ca/ohlj/vol45/iss1/2 This Special Issue Article is brought to you for free and open access by the Journals at Osgoode Digital Commons. It has been accepted for inclusion in Osgoode Hall Law Journal by an authorized editor of Osgoode Digital Commons. Charter Dialogue Revisited: Or "Much Ado About Metaphors" Abstract This article is a sequel to the 1997 article "The hC arter Dialogue Between Courts and Legislatures (Or Perhaps The hC arter of Rights Isn't Such A Bad Thing After All)." In the present article, the authors review various academic critiques of their "dialogue" theory, which postulates that Charter decisions striking down laws are not the last word, but rather the beginning of a "dialogue," because legislative bodies are generally able to (and generally do) enact sequel legislation that accomplishes the main objective of the unconstitutional law. The uthora s also examine the Supreme Court of Canada's dicta on the "dialogue" phenomenon, and update the data on which their 1997 article was based.
    [Show full text]
  • Continuum Is Published Once a Year by 3 Message from the Alumni Osgoode Hall Law School of York Association President University for Alumni and Friends
    ContOiSGOODEn HALL LAW SCHOuOL OF YORK UNIVuERSITY ALUMNI Mm AGAZINE WINTER 2003 Ontario’s Front Line A look at Osgoode alumni in Ontario’s highest political and judicial offices Osgoode’s High-Tech Revolution, Page 12 • Teaching in China, Page 17 • A Native Powerhouse, Page 20 ( think big ) Make a Commitment And plant the seeds. We’ve established the Osgoode Hall Every gift is important because every dollar donated to the Law School Fund – an annual fund intended to generate a Osgoode Hall Law School Fund is put to work right away: dependable source of yearly income for the School – because to recruit top quality faculty, to develop new curriculum, to we’re committed to continuing the Law School’s proud tradi - offer financial assistance and scholarships, and to integrate tion of academic leadership and excellence in legal education. new technology into the classroom. We need your financial support to help ensure that At Osgoode Hall Law School we’re thinking big, and with Osgoode Hall Law School graduates have the skills to take your help and commitment we will plant the seeds to grow their place on the leading edge of the profession, and as the Osgoode Hall Law School Fund. they have for decades, play their part in shaping the legal system in Canada. To make your Osgoode Hall Law School Fund donation contact: Advancement Office, Osgoode Hall Law School, York University, 4700 Keele Street, Toronto, ON M3J 1P3 416-736-5638 Online donations: www.osgoodealumni.ca CONTENTS Continu um Osgoode Hall Law School Alumni Magazine Winter 2003 Volume XXV Number 3 FE7 AOTntarUio’s FRront ELine S EDITOR Ten Osgoode alumni, including Ontario Premier Ernie Eves, Virginia Corner (416) 736-5820 have risen to Ontario’s highest political and judicial posts.
    [Show full text]
  • Degree Faculty of Law Victoria University of Wellington 2014
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by ResearchArchive at Victoria University of Wellington LAWS526 Research Essay THOMAS MCKENZIE SUSPENSION ORDERS AS A FORM OF “CONSTITUTIONAL DIALOGUE” Submitted for the LLB (Honours) Degree Faculty of Law Victoria University of Wellington 2014 1 LAWS526 Research Essay Contents Abstract ............................................................................... 3 I Introduction ................................................................. 4 II “Constitutional Dialogue” ............................................ 5 A Judicial review of legislation ..................................... 5 B “Constitutional dialogue” in the United Kingdom and New Zealand ................................................................... 9 1 The explanatory function of “constitutional dialogue” ..................................................................... 9 2 The legitimacy function of “constitutional dialogue” 13 3 “Constitutional dialogue” between the judiciary and executive ....................................................................15 C Summary .................................................................16 III Suspension Orders as a Form of “Constitutional Dialogue” ...........................................................................17 A Canada .....................................................................17 1 When will suspension orders be granted? .............18 2 What is the remedial effect of suspension orders? .21 B
    [Show full text]