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Introduction: This review provides a national summary of what is currently known about the Canadian opioid crisis with respect to opioid-related deaths and harms and potential risk factors as of December 2017. Methods: We reviewed all public-facing opioid-related surveillance or epidemiological reports published by provincial and territorial ministries of health and chief coroners’ or medical examiners’ offices. In addition, we reviewed publications from federal partners and reports and articles published prior to December 2017. We synthesized the evidence by comparing provincial and territorial opioid-related mortality and morbidity rates with the national rates to look for regional trends. Results: The opioid crisis has affected every region of the country, although some jurisdictions have been impacted more than others. As of 2016, apparent opioid-related deaths and hospitalization rates were highest in the western provinces of British Columbia and Alberta and in both Yukon and the Northwest Territories. Nationally, most apparent opioid-related deaths occurred among males; individuals between 30 and 39 years of age accounted for the greatest proportion. Current evidence suggests regional age and sex differences with respect to health outcomes, especially when synthetic opioids are involved. However, differences between data collection methods and reporting requirements may impact the interpretation and comparability of reported data. Conclusion: This report identifies gaps in evidence and areas for further investigation to improve our understanding of the national opioid crisis. The Public Health Agency of Canada will continue to work closely with the provinces, territories and national partners to further refine and standardize national data collection, conduct special studies and expand information-sharing to improve the evidence needed to inform public health action and prevent opioid-related deaths and harms.

"Drawing on a substantial research study comprising interviews with problem drug users and their extended family, Marina Barnard examines the effects of drug use not only on drug users themselves, but also the feelings of anger, sadness, anxiety, shame and loss that are commonly experienced by their extended family. She records the effects of drug use on family dynamics and relationships, including possible social and emotional costs. Its impact on the physical and mental health of family members is also discussed. The author highlights the often overlooked role of grandparents in protecting the children of drug users and considers the perspectives of practitioners such as teachers, social workers and health professionals. The conclusions drawn point to the fact that current service provision, in treating the problem drug user in isolation, fails to address the needs of drug-affected families, and misses the opportunity to develop family-oriented support and treatment." "This accessible book is invaluable reading for drug workers, social workers, health professionals and all practitioners working with families affected by drug use."--BOOK JACKET.

This chapter compares and contrasts the sentencing guidelines in England and Wales with the corresponding sentencing guidelines developed but not yet implemented in New Zealand. In this essay, the objectives of a sentencing guidelines system are explored. The text explores what is required to achieve these objectives and considers on this basis how successful each jurisdiction’s scheme is likely to be. We conclude that the New Zealand model has many more of the ingredients for success than the model in England and Wales.

This article raises a dissenting voice against the widespread scholarly view that discretion in remedying legislative infringement of rights can be dialogic, gentle, and cooperative. It focuses on delayed and prospective orders under the Canadian Charter of Rights and Freedoms and the South African Bill of Rights. Scholars have neglected remedial discretion’s significant negative consequences. It harms litigants and other right bearers, potentially producing perverse systemic effects. In particular, keeping a rights-infringing criminal prohibition temporarily in force is unlikely to achieve legal certainty and risks undermining the rule of law. Far from being restrained and deferential, remedial discretion increases the reach of judicial decision-making and enables judges to shape new law more boldly. The widespread exercise of remedial discretion calls for refashioning the conception of a bill of rights’ place in a supreme constitution. If delayed or prospective remedies are sometimes appropriate, they are not something to celebrate.

This paper explores the means by which tax authorities worldwide seek to strengthen their tax treaties, through safeguards of varying nature and scope, in order to identify and prevent what they consider to be abuse of such treaties. These means of challenge may be grouped under two headings: purposive approaches to treaty interpretation, particularly with respect to the terms 'person', 'resident' and 'beneficial ownership'; and broader responses to unacceptable tax avoidance, specifically reliance on treaty anti-abuse principles and domestic anti-avoidance rules. The Canadian response is evinced by two recent cases in which the government unsuccessfully challenged 'treaty shopping' arrangements, MIL (Investments) SA v Canada and Prevost Car Inc v Canada. Building on the existing literature regarding tax treaty shopping and other forms of tax treaty abuse, this work seeks not only to describe and explain the responses to treaty abuse but to make a critical inquiry into the essence of such abuse, particularly as it appears to be viewed by the Canadian revenue authorities. It is argued that the Canadian response to tax treaty abuse is inadequate, largely because it conflates multiple approaches and fails to address a key concern: the existence or lack of genuine economic establishment in the treaty state. The paper concludes with some suggestions for fashioning a more coherent and intellectually honest response to tax treaty abuse.

This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London.Why this book?This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London. The conference brought together experts in international and UK domestic taxation from around the world to celebrate Dr. Avery Jones's contribution to the fiscal arena to mark his 70th birthday and forthcoming retirement as Judge of the First and Upper Tier Tax Tribunals.The participators of the conference were drawn almost exclusively from three groups: the International Tax Group (ITG) of which Dr. Avery Jones was one of the founder members; the Advisory Group on the OECD Model; and UK tax academics. The papers reflect Dr. Avery Jones's many areas of interest, covering both international taxation and various aspects of UK domestic taxation. Many of the papers drew their inspiration from Dr. Avery Jones's academic writings or from his contribution as a tax judge.