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Tax Avoidance in Canada After Canada Trustco and Mathew
David G. Duff and Harry Erlichman
In October 2005, the Supreme Court of Canada released its much-anticipated decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queen—the first cases in which the Court has specifically addressed the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian Income Tax Act. Since then, the Tax Court of Canada has released several decisions in which the GAAR has been considered and applied.
The articles in this volume reflect on these decisions and the role of a general anti-avoidance rule more generally by reviewing the decisions themselves, considering other tax avoidance cases in Canada and other countries, and considering the structure and amendment of a GAAR as a matter of legislative policy. By addressing various aspects of tax avoidance jurisprudence as well as the design and amendment of the GAAR, the book makes a positive contribution toward the interpretation and application of this provision.
Tax Avoidance in Canada after Canada Trustco and Mathew will appeal to legal theorists, economists, tax advisors, tax litigators, and judges.
[From Tax Avoidance in Canada after Canada Trustco and Mathew - Irwin Law]
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The 2008 Annotated Bankruptcy and Insolvency Act
Lloyd W. Houlden, Geoffrey B. Morawetz, and Janis P. Sarra
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Faster, Higher, Stronger: Preventing Human Trafficking at the 2010 Olympics
Benjamin Perrin and The Future Group
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Poverty: Rights, Social Citizenship, and Legal Activism
Margot Young, Susan B. Boyd, Gwen Brodsky, and Shelagh Day
Recent years have seen the retrenchment of Canadian social programs and the restructuring of the welfare state along neo-liberal lines. Social programs at both the federal and the provincial levels have been cut back, eliminated, or recast in exclusionary and punitive forms. Poverty: Rights, Social Citizenship, and Legal Activism responds to these changes by examining the ideas and practices of human rights, citizenship, legislation, and institution-building that are crucial to addressing poverty in this country.
The essays in this volume investigate current trends in social, political, and legal anti-poverty activism. They challenge prevailing assumptions about the role of governments and the methods of accountability in the field of social and economic justice. Through their analysis of rights advocacy and the interconnectedness of law and politics, the contributors also demonstrate that the fight for social and economic justice is vibrant and of critical importance.
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Aboriginality and Governance: A Multidisciplinary Perspective
Gordon Christie
The discussion of Aboriginal governance is a highly contested site which brings together history, political theory (both Indigenous and Western), and legal theory, as well as culture, identity and notions of nationhood and citizenship. Gordon Christie has assembled a set of articles from a group of Quebécois academics who lend their perspectives and ideas to this key Canadian issue. The articles show the immense complexity of Aboriginal governance as it develops within an Aboriginal modernity consisting of ideas from all three foundational pillars: English, French and Aboriginal. This is an essential collection that illustrates the key governance debates and themes, both within Aboriginal and Canadian political communities. - David Newhouse, Chair, Indigenous Studies, Trent University
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Crime and Security
Benjamin J. Goold and Lucia Zedner
The pursuit of security is now central to the development of public policy and a driving force behind the spread of private policing. Just as new theoretical frameworks are needed to deal with the increasing tendency of crime control policies to focus on risk reduction, new forms of governance are also required to deal with the rapid growth of the private security industry. This volume brings together a wide range of contributions from leading scholars in the field and includes international and comparative perspectives on the challenges posed by the rise of the 'security society'.
[from https://www.routledge.com/Crime-and-Security/Goold-Zedner/p/book/9780754626008]
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The 2007 Annotated Bankruptcy and Insolvency Act
Lloyd W. Houlden, Geoffrey B. Morawetz, and Janis P. Sarra
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International Law Chiefly as Interpreted and Applied in Canada, 7th ed.
Hugh M. Kindred, Phillip M. Saunders, Jutta Brunnée, Robert J. Currie, Ted L. McDorman, Armand L.C. deMestral, Karin Mickelson, René Provost, Linda C. Reif, Stephen J. Toope, and Sharon A. Williams
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Conflict Across Cultures: A Unique Experience of Bridging Differences
Michelle Lebaron and Venashri Pillay
Cultural differences among members of any group-be it a multinational business team or an international family-are frequently the source of misunderstanding and can lead to conflict. With powerful techniques for resolving or at least reducing conflicts, scholars and teachers from around the globe demystify the intricate and important relationship between conflict and culture.
Stories, which are at the heart of the book, come from a wide variety of groups and locations, and they give sound counsel for all kinds of settings: business, law, government, non-governmental agencies, schools, communities and families. Conflict across Cultures is written by a new generation of conflict resolution scholars from four parts of the world: Canada, South Africa, Japan and the US. They describe processes and help build the skills necessary for successful conflict resolution. Here is a new framework for understanding others-a map for making progress through differences that can otherwise overwhelm us. Conflict across Cultures offers hope in countering the view that differences must divide us.[From Conflict Across Cultures by Michelle LeBaron | Hachette UK]
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