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This article considers the appropriate forum for disputing a denied downward transfer-pricing adjustment under subsection 247(10) of the Income Tax Act ("the ITA"). It begins by describing various scenarios in which a request for a downward transfer-pricing adjustment may arise, examines the delegation to officials at the Canada Revenue Agency (CRA) of the authority to grant the adjustment, and outlines the CRA's administrative practice on when to grant such adjustments. It then explores whether the Federal Court or the Tax Court of Canada is the appropriate forum to adjudicate a denied downward transfer-pricing adjustment. For disputes under the ITA, the division of jurisdiction between the two courts is generally well defined. The Tax Court has the exclusive jurisdiction to determine the correctness of an assessment whereas the Federal Court has the exclusive jurisdiction to review discretionary decisions of the minister of national revenue or officials at the CRA to whom the minister's powers have been delegated. This jurisdictional divide is less clear for disputes in respect of a denied downward transfer-pricing adjustment. Subsection 247(10) is the only provision in the ITA under which the correct determination of a taxpayer's income is subject to ministerial discretion. The exercise of ministerial discretion suggests that the appropriate forum to dispute a denied transfer-pricing adjustment is the Federal Court. However, subsection 247(11) specifies that the mechanisms for resolving all transfer-pricing disputes under part XVI.1 of the ITA are through the objection and appeal process in part I of the ITA. The language of subsection 247(11), coupled with its legislative history, the restrictions on the Federal Court's jurisdiction, and practical considerations regarding transfer-pricing disputes, all suggest that the Tax Court is the appropriate forum to consider a denied downward transfer-pricing adjustment. Historical case law from the Exchequer Court supports this conclusion. However, there are scenarios in which a denied downward transfer-pricing adjustment may not result in a notice of assessment being issued, and therefore no clear right of appeal to the Tax Court may exist. To ensure that the Tax Court has the jurisdiction to review all denied downward transfer-pricing adjustments, and not only those that result in an assessment, the authors recommend that part XVI.1 of the ITA be amended to include language requiring the minister to issue an assessment in all cases in which a downward transfer-pricing adjustment is denied.
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Le privilège parlementaire, essentiel au bon fonctionnement du parlementarisme canadien, est trop souvent mal compris par les tribunaux, mais également par les parlementaires eux-mêmes, qui vont parfois l’invoquer de manière abusive. Depuis l’avènement de la Charte canadienne des droits et libertés, les tribunaux tentent, avec un succès mitigé, de réconcilier le privilège parlementaire avec les droits et libertés constitutionnels. À l’aide d’une étude de la jurisprudence et de la doctrine, l’auteur analyse de manière critique le modèle canadien de privilège parlementaire. Il tente tout d’abord de bien comprendre les bases historiques et constitutionnelles du privilège au Canada. Par la suite, il circonscrit les principaux problèmes de l’approche de la Cour suprême du Canada en la matière pour ensuite proposer des pistes de solution, adressées aux tribunaux, mais aussi aux parlementaires, afin de mieux adapter le privilège parlementaire aux réalités du xxie siècle.
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Volume 49, Nº 1 | Volume 49, Issue 1
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For more than a century, Black's Law Dictionary has been the gold standard for the language of law. This edition contains more than 50,000 terms, including more than 7,500 terms new to this edition. It also features expanded bibliographic coverage, definitions of more than 1,000 law-related abbreviations and acronyms, and reviewed and edited Latin maxims
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"This is a text on the law concerning the immunity (sometimes known as privilege) of members of parliament (federal and provincial) and the Senate with respect to their political activities and comments in the House of Commons. covers everything from privilege of freedom of speech, to publication of parliamentary papers, proceedings and procedure in the House of Commons, to privilege from freedom of arrest, the jurisdiction of the courts over the Senate and House of Commons."-- Provided by publisher.
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This chapter reviews the history of treaty-making with the Indigenous peoples of Canada. After an initial period of roughly equal relationships, colonial authorities increasingly used treaties as a domestic law concept aimed at securing control over Indigenous land. The practice was continued after Confederation, but there appears to be a major misunderstanding as to the terms of those treaties, in particular as to the purported extinguishment of Aboriginal title. After a 50-year hiatus, treaty-making resumed in 1975 with the signing of ‘land claims agreements’ in most of the Canadian north. These agreements not only provide for the sharing of land, they also contain detailed provisions with respect to co-management of natural resources and, in some cases, self-government. Canadian law now affords statutory and constitutional protection to treaty rights, and courts are prepared to take into account extrinsic and oral evidence in interpreting treaties.
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