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Canadian Tax Journal, Vol. 56, No. 3, 2008
canadian tax journal / revue fiscale canadienne (2008) vol. 56, no 3, 661 - 707 The Dividing Line Between the Jurisdictions of the Tax Court of Canada and Other Superior Courts David Jacyk* P r é c i s Le droit fiscal est sans aucun doute l’une des branches du droit les plus exigeantes et les plus complexes au Canada. On pourrait penser qu’en matière de droit fiscal, la question de la juridiction des tribunaux se pose très simplement en ces termes : quel tribunal peut statuer sur les affaires qui concernent l’administration de la législation fiscale? Pourtant, cette question à elle seule a fait l’objet d’un grand nombre de litiges depuis des décennies, devant différents tribunaux de première instance et d’appel partout au Canada, ce qui montre bien la complexité de la question de la compétence des tribunaux dans un état fédéral, et ce, même dans un domaine de droit comme la fiscalité qui est pourtant bien circonscrit. L’abondance de jurisprudence sur la question de la juridiction est particulièrement importante depuis quelques années, et elle comporte plusieurs décisions des cours d’appel qui ont contribué à éclaircir davantage cette question. Ce nouvel éclairage a donné lieu à des développements très appréciés. En reconstituant l’évolution du droit dans ce domaine, le présent article brosse un portrait détaillé et complet du droit et propose une analyse qui s’appuie sur les étapes suivantes : n l’examen de la structure des tribunaux fédéraux et en fiscalité; n la reconstitution de l’évolution de la jurisprudence aussi bien avant qu’après la réorganisation au fédéral du réseau des cours d’appel en fiscalité de 1991; n la prise en compte des décisions des tribunaux provinciaux qui se sont penchés sur cette question de façon indépendante du réseau des tribunaux fédéraux; n la prise en compte de l’ensemble des décisions en matière de rectification, un domaine qui a donné lieu à mon avis à des anomalies, mais des résultats tout de même gérables et prévisibles; * Of the Department of Justice, Ottawa. -
Debates of the Senate
Debates of the Senate 2nd SESSION . 41st PARLIAMENT . VOLUME 149 . NUMBER 88 OFFICIAL REPORT (HANSARD) Thursday, October 23, 2014 The Honourable NOËL A. KINSELLA Speaker CONTENTS (Daily index of proceedings appears at back of this issue). Debates Services: D'Arcy McPherson, National Press Building, Room 906, Tel. 613-995-5756 Publications Centre: David Reeves, National Press Building, Room 926, Tel. 613-947-0609 Published by the Senate Available on the Internet: http://www.parl.gc.ca 2294 THE SENATE Thursday, October 23, 2014 The Senate met at 1:30 p.m., the Speaker in the chair. [English] [Translation] The Sergeant-at-Arms of the House of Commons, Mr. Kevin Vickers, is the one who put an end to the rampage of the individual who was hiding in the columns at the entrance of PRAYERS the Library of Parliament. The rest of the day was spent in fear and anxiety for the hundreds of people who go about their duties The Hon. the Speaker: Almighty God, we beseech thee to every day in Centre Block. protect our Queen and to bless the people of Canada. Guide us in our endeavours; let your spirit preside over our deliberations so [Translation] that, at this time assembled, we may serve ever better the cause of peace and justice in our land and throughout the world. Amen. If there is one thing that human beings know how to do in the midst of such terrifying and intense moments, it is to stand together and help one another. FALLEN SOLDIER That is what we saw throughout the day yesterday. -
Thesis Submitted in Conformity with the Requirements for the Degree of Master of Laws (LL.M) Graduate Department of the Faculty of Law University of Toronto
“The Life of a Reserve”: How Might We Improve the Structure, Content, Accessibility, Length & Timeliness of Judicial Decisions? by Jon Khan A thesis submitted in conformity with the requirements for the degree of Master of Laws (LL.M) Graduate Department of the Faculty of Law University of Toronto © Copyright by Jon Khan (2019) “The Life of a Reserve”: How Might We Improve the Structure, Content, Accessibility, Length & Timeliness of Judicial Decisions? Jon Khan Masters of Law Faculty of Law University of Toronto 2019 Abstract This thesis explains how judicial decisions may impact access to justice and how might we make decisions a better source of data while also making them more timely, concise, accessible, and consistent. It examines the historical and theoretical underpinnings of Canadian decisions and the relationship of decision-writing to decision-making. It then discusses the results of an original empirical study of the evolution of British Columbia trial decisions over the last forty years and a survey of Canadian courts. It argues that the current process for writing and issuing Canadian judicial decisions likely does not further the goals of access to justice and may even hinder them. To improve access to justice, it suggests that governments, academics, and judiciaries should rely on human-centered design to design standardized structures and templates for decisions, and it provides a design plan for such reforms and examines the ways judicial independence may impact such reforms. ii Acknowledgments To my advisor—Professor Andrew Green—I would have been rudderless without your direction. Thank you for motivating me to continually think about why judges do what they do and to persistently explore my intuitions about the law and what data can reveal. -
Principles and Practice of Legal, Ethical and Professional Responsibility
Principles and Practice of Legal, Ethical and Professional Responsibility [2016] DAVID C. DAY, Q.C. Lewis, Day St. John’s, NL EXPLANATORY NOTES [1] Each entry in the Detailed Table Of Contents of this annotated anthology—of principles and practices of legal, ethical and professional responsibility—is hyperlinked to the text of that entry included in the anthology. An annotation to the text of an entry, included in the anthology, is identified by “Editor’s Note”. [2] The text of each entry included in the anthology is, in turn—with few exceptions—hyper- linked, by the designation [Full Text], to the full document from which each text was excerpted. In some instances, the full document has been reproduced in the anthology. PROGRAM PRESENTATION Presenting at the 2016 National Family Law Program, based on this anthology, will be Trudi L. Brown, Q.C., Victoria Barrister and Life Bencher of the Law Society of British Columbia, and David C. Day, Q.C., St. John’s Barrister and Master of Newfoundland and Labrador Supreme Court. ACKNOWLEGEMENT Gratefully acknowledged, for transcribing, formatting, and hyperlinking of this annotated anthology; verifying the currency of all judicial decisions, and producing both appendices to Part 1.0 – INTRODUCTION, is Kelly A. Hall, the senior legal assistant of the anthology author and editor for 19 years. David C. Day, Q.C. 01 June 2016 PRINCIPLES AND PRACTICE OF LEGAL, ETHICAL AND PROFESSIONAL RESPONSIBILITY [2016] ______________________________________________________________________________ DAVID C. DAY, Q.C. -
Bennett Jones on Tax Disputes
TAX DISPUTES & RESOLUTION CENTRE BENNETT JONES ON TAX DISPUTES TAXNET PRO MARCH 23, 2020 Table of Contents Participant Expert Evidence in Tax Litigation Proceedings……………………………………………………………….2 Judicial Review of CRA Decisions After Vavilov: A Less Taxing Task?..................................................7 Disclosure Discouraged - The New VDP Two Years On…………………………………………………………………..14 Tax Court of Canada – Practice Direction and Order…………………………………………………………………….. 17 Tax Court of Canada – Notice to the Public and the Profession .………………………………………………….. 18 Federal Court of Appeal – Notice to the Public and the Profession .……..…………………………………….. 20 Government of Canada – Corona disease (COVID-19) Collections, audits, and appeals………..……… 22 Cases of Note……………………………………………………………………………………………………………………………….24 Appeals Table ………………………………………………………………………………………………………………………………34 1 BENNETT JONES ON TAX DISPUTES Participant Expert Evidence in Tax Litigation Proceedings By Ed Kroft, QC and Marc Pelletier (Student-at-Law) When parties are engaged in acrimonious proceedings, jurisprudence about procedural issues is one product of the dispute. One or both of the parties force judges to decide procedural questions about which the parties cannot agree. For example, a court may need to decide, inter alia, whether a witness can testify as an expert, or whether any documents not previously disclosed through the discovery process can be admitted as evidence. These issues were recently discussed in Kaul v The Queen [Kaul].1 In Kaul v The Queen (the "Motion"),2 the Tax Court of Canada (the "Tax Court") commented on proposed expert opinion evidence with regard to the rules that apply under section 145 of the Tax Court of Canada Rules3 (the "Rules") and its accompanying Code of Conduct under Schedule III. The Tax Court had to reconcile common law with regard to independent expert evidence, participant expert evidence, and section 145 of the Rules to determine if the appellants' (Messrs. -
Legislative Activities 2019 | 1 As Speaker Until His Appointment in October 2007 As Minister of State for Seniors and Housing
2019 Legislative Activities Legislative Assembly of New Brunswick Legislative Activities 2019 New Brunswick Prepared for The Honourable Daniel Guitard Speaker of the Legislative Assembly New Brunswick October 2, 2020 The Honourable Daniel Guitard Speaker of the Legislative Assembly Room 31, Legislative Building Fredericton, New Brunswick E3B 5H1 Dear Mr. Speaker: I have the honour of submitting this, the thirty-first annual report of Legislative Activities, for the year ended December 31, 2019. Respectfully submitted, Donald J. Forestell Clerk of the Legislative Assembly TABLE OF CONTENTS YEAR IN REVIEW ............................................................................................................... 1 NOTABLE EVENTS ............................................................................................................ 3 MEMBERS OF THE LEGISLATIVE ASSEMBLY Role of Speaker ............................................................................................................ 5 Role of Members .......................................................................................................... 5 House Activity ............................................................................................................... 6 House Statistics ............................................................................................................ 9 Members of the Legislative Assembly, as of December 31, 2019 ............................. 10 Committee Activity ..................................................................................................... -
I Am Pleased to Have Been Invited to Speak Today to Give a Perspective from the Bench on the Topic of the Day: Appellate Advocac
APPELLATE ADVOCACY IN THE FEDERAL COURTS IN INTELLECTUAL PROPERTY MATTERS THE HONOURABLE JOHN D. RICHARD CHIEF JUSTICE FEDERAL COURT OF APPEAL CANADIAN BAR ASSOCIATION – NATIONAL IP SECTION (COURT PRACTICE COMMITTEE) GATINEAU, QUEBEC – APRIL 30, 2009 I am pleased to have the opportunity to give a perspective from the bench on the topic of the day: appellate advocacy in the Federal Courts in IP matters. Your program deals with writing persuasive factums and delivering effective oral submissions, as well as applying for leave to the Supreme Court of Canada. You are fortunate that, on these topics, you will hear from leading advocates at the Bar: John Laskin, David Scott, Eugene Meehan, and Ronald Slaght. This offers you a tremendous opportunity to hone your advocacy skills and to benefit from the experience of proven advocates. Based on my experiences both as counsel and as a judge of the Federal trial and appeal courts, I propose to address the importance of younger members of the Bar developing advocacy skills early in their career. Following this, I will share with you some of my thoughts about improving both oral and written appellate advocacy before the Federal Court of Appeal. Advocacy is not only an art, but a science. As a science, it requires a thorough knowledge of the rules of practice, of the facts and, of the applicable law. As an art, it requires the development of a winning strategy and the ability to transpose that strategy into written words and spoken form. It requires discipline, concentration, and effort. In 2005, the Advocates’ Society published Learned Friends, authored by Jack Batten, which profiles eminent Ontario advocates from 1950 to 2000. -
PRISM::Advent3b2 16.25
House of Commons Debates VOLUME 147 Ï NUMBER 138 Ï 2nd SESSION Ï 41st PARLIAMENT OFFICIAL REPORT (HANSARD) Tuesday, November 4, 2014 Speaker: The Honourable Andrew Scheer CONTENTS (Table of Contents appears at back of this issue.) 9137 HOUSE OF COMMONS Tuesday, November 4, 2014 The House met at 10 a.m. The Speaker: I have not heard anything that would constitute a point of order, yet. The member for Winnipeg North was about 20 seconds into his speech. I know over the last few days, some of his colleagues have reminded him about the rules of relevance, and I Prayers have confidence that today he will do his best to speak to the subject matter of the sixth report. As the member for Burnaby—New Westminster has pointed out, the motion to concur stands in his ROUTINE PROCEEDINGS name as well, so I think that is something we can all point to as a sign of optimism. Ï (1005) [English] I will give the floor back to the hon. member for Winnipeg North. COMMITTEES OF THE HOUSE As he points out, he has the right to speak to the motion, and he has ABORIGINAL AFFAIRS AND NORTHERN DEVELOPMENT about 19 minutes and 40 seconds left to do so. Ms. Jean Crowder (Nanaimo—Cowichan, NDP) moved that the sixth report of the Standing Committee on Aboriginal Affairs and Mr. Kevin Lamoureux: Mr. Speaker, it is said that an image is Northern Development, presented on Friday, May 20, 2014, be worth 1,000 words. Seeing the face of the New Democratic House concurred in. -
The Supreme Court of Canada and the Judicial Role: an Historical Institutionalist Account
THE SUPREME COURT OF CANADA AND THE JUDICIAL ROLE: AN HISTORICAL INSTITUTIONALIST ACCOUNT by EMMETT MACFARLANE A thesis submitted to the Department of Political Studies in conformity with the requirements for the degree of Doctor of Philosophy Queen’s University Kingston, Ontario, Canada November, 2009 Copyright © Emmett Macfarlane, 2009 i Abstract This dissertation describes and analyzes the work of the Supreme Court of Canada, emphasizing its internal environment and processes, while situating the institution in its broader governmental and societal context. In addition, it offers an assessment of the behavioural and rational choice models of judicial decision making, which tend to portray judges as primarily motivated by their ideologically-based policy preferences. The dissertation adopts a historical institutionalist approach to demonstrate that judicial decision making is far more complex than is depicted by the dominant approaches within the political science literature. Drawing extensively on 28 research interviews with current and former justices, former law clerks and other staff members, the analysis traces the development of the Court into a full-fledged policy-making institution, particularly under the Charter of Rights and Freedoms. This analysis presents new empirical evidence regarding not only the various stages of the Court’s decision-making process but the justices’ views on a host of considerations ranging from questions of collegiality (how the justices should work together) to their involvement in controversial and complex social policy matters and their relationship with the other branches of government. These insights are important because they increase our understanding of how the Court operates as one of the country’s more important policy-making institutions. -
Provincial Politics in New Brunswick
Report PROVINCIAL POLITICS IN NEW BRUNSWICK DATE For publicationNUMÉRO on DE AugustPROJET 29, 2020 METHODOLOGY METHODOLOGY Web survey using computer-assisted Web interviewing (CAWI) technology. From August 21st to August 26th, 2020 519 New Brunswickers, 18 years of age or older, who have the right to vote in New Brunswick, randomly recruited from LEO’s online panel. Using data from the 2016 Census, results were weighted according to age, gender, mother tongue, region, level of education and presence of children in the household in order to ensure a representative sample of the population. For comparison purposes, a probability sample of 519 respondents would have a margin of error of ± 4.3%, 19 times out of 20. The research results presented here are in full compliance with the CRIC Public Opinion Research Standards and Disclosure Requirements. 2 METHODOLOGY Notes on Reading this Report The numbers presented have been rounded up. However, the numbers before rounding were used to calculate the sums presented and might therefore not correspond to the manual addition of these numbers. In this report, data in bold red characters indicate a significantly lower proportion than that of other respondents. Conversely, data in bold green characters indicate a significantly higher proportion that that of other respondents. A more detailed methodology is presented in the annex. If you have questions about the data presented in this report, please contact Christian Bourque, Associate and Executive Vice-Present at the following e-mail address: [email protected] 3 PROVINCIAL VOTING INTENTIONS IN NEW BRUNSWICK Q1A/Q1B. If PROVINCIAL elections were held today, for which political party would you be most likely to vote? Would it be for.. -
Supreme Court Cour Suprême of Canada Du Canada
SUPREME COURT COUR SUPRÊME OF CANADA DU CANADA BULLETIN OF BULLETIN DES PROCEEDINGS PROCÉDURES This Bulletin is published at the direction of the Ce Bulletin, publié sous l'autorité du registraire, ne Registrar and is for general information only. It is vise qu'à fournir des renseignements d'ordre not to be used as evidence of its content, which, if général. Il ne peut servir de preuve de son required, should be proved by Certificate of the contenu. Celle-ci s'établit par un certificat du Registrar under the Seal of the Court. While every registraire donné sous le sceau de la Cour. Rien effort is made to ensure accuracy, no responsibility n'est négligé pour assurer l'exactitude du contenu, is assumed for errors or omissions. mais la Cour décline toute responsabilité pour les erreurs ou omissions. Subscriptions may be had at $200 per year, Le prix de l'abonnement, fixé dans le tarif de la payable in advance, in accordance with the Court Cour, est de 200 $ l'an, payable d'avance. Le tariff. During Court sessions it is usually issued Bulletin paraît en principe toutes les semaines weekly. pendant les sessions de la Cour. The Bulletin, being a factual report of recorded Le Bulletin rassemble les procédures devant la proceedings, is produced in the language of Cour dans la langue du dossier. Quand un arrêt record. Where a judgment has been rendered, est rendu, on peut se procurer les motifs de requests for copies should be made to the jugement en adressant sa demande au registraire, Registrar, with a remittance of $10 for each set of accompagnée de 10 $ par exemplaire. -
October 24, 2014 – Vol
October 24, 2014 – Vol. 19 No. 43 House of Commons resumes after stunning Parliament Hill attack Oct 16 2014 PARLIAMENT HILL - A retired Mountie who is virtually guaran- teed to win the federal byelection next month in Alberta will become the ninth former or serving police officer elected to Prime Minister Stephen Harper’s caucus—nearly half of all the police officers elect- ed to Parliament since Confedera- tion in 1867. Page 3 Oct 17 2014 WINNIPEG - Two police officers who saw a 15-year-old girl shortly before she disappeared and was killed may face charges following an internal investigation. Page 5 Oct 19 2014 OTTAWA - Members of the RCMP Oct 23 2014 marked a milestone on Saturday. Vickers was largely expressionless, save Dozens gathered for the ten-year OTTAWA - The House of Commons for an occasional nod of acknowledgment. anniversary of the RCMP Nation- is back in action, kicked off by an At one point, he appeared close to tears dur- al Memorial Cemetery, which is exhilarating show of support for the ing the ovation, which lasted several min- housed within Ottawa’s Beech- sergeant-at-arms of the House of utes. Several more ovations ensued over the wood Cemetery. Commons, who was among those course of the morning. Page 6 who opened fire Wednesday on the Prime Minister Stephen Harper delivered Oct 20 2014 gunman who stormed Parliament Hill. a statement to express the government’s grat- Applause from all sides of the House itude for the work of the police and security OTTAWA - It would be foolish to say the Canadian Security Intelli- rained down on a stoic Kevin Vickers as he services, and to reiterate that Canada won’t gence Service has “all the bases carried the mace into the legislative chamber.