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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.

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

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

This fourth edition of Commercial Insolvency in Canada continues the practical approach of earlier versions and proceeds from the basic premise that all persons interested in or affected by commercial insolvency are entitled to be treated with respect in the insolvency process and are entitled to participate in the process effectively to pursue their legitimate interests.The first two chapters of the book form the basis of discussion of the position of each group of constituents of the insolvent debtor that follows in subsequent chapters. In the final chapter, readers will find an outline of Canada’s version of the UNCITRAL Model Law for recognizing and giving effect to foreign insolvency proceedings in Canada as well as an analysis of cross-border restructuring proceedings based in Canada. Throughout this treatise, McElcheran strives to focus on insolvency as a whole – rather than discussing the patches in isolation, he describes the overall state of the quilt.

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

Legal thinkers typically justify contract law on the basis of economics or promissory morality. But Peter Benson takes another approach. He argues that contract is best explained as a transfer of rights governed by a conception of justice. The result is a comprehensive theory of contract law congruent with Rawlsian liberalism.

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

"In 2018, Parliament repealed and replaced all driving provisions of the Criminal Code, in part as a response to the enactment of the Cannabis Act. Impaired Driving and Other Criminal Code Driving Offences: A Practitioner's Handbook is a ... guide to this new legislation, designed to assist Crown and defence lawyers, as well as members of the judiciary. It explores all aspects of this area of law, including the different types of offences, the investigation process, provincial procedural differences, trial strategies and issues, sentencing, and ethics."--Provided by publisher.

Women were also more likely to have talked to somebody about their experience following an incident of unwanted behaviour or assault. * Women were more likely than men to have experienced multiple incidents in the past 12 months and to have experienced unwanted behaviour or violence while on the street versus while in another public place, such as a bar or restaurant. * Beside gender, being younger, having experienced harsh parenting, having been physically or sexually abused by an adult during childhood, and being single, never married, all play a role in experiencing gender-based violence. * One in three (32%) women and one in eight (13%) men experienced unwanted sexual behaviour in public. The victims-and even the perpetrators-may not themselves perceive the motivations for the incident as being rooted in social structures and systems, which can serve to produce and reproduce gender inequality and gendered violence across many dimensions. Because of this, asking about gender-based violence directly in a survey may not lead to accurate findings or conclusions. Previous research indicates that disabled women, Indigenous women, girls and young women, lesbian and bisexual women, and gay and bisexual men are more at risk of experiencing violence (Boyce 2016; Burczycka 2018a; Conroy 2018; Conroy and Cotter 2017; Cotter 2018; Cotter and Beaupré 2014; Ibrahim 2018; Perreault 2015; Rotenberg 2019; Rotenberg 2017; Simpson 2018). By also including questions which measure violence that meets the criminal threshold, such as physical and sexual assault, the SSPPS allows for a comparative analysis of the risk factors across the continuum of gender-based violence, while also providing more recent self-reported statistics on violent victimization.

La 4ème de couv. indique : "Concis, précis et complet, cet ouvrage va à l'essentiel. A jour de la réforme du droit des obligations, cette nouvelle édition expose tant le droit nouveau que le droit ancien auquel les contrats conclus antérieurement restent soumis. Les textes principaux et les arrêts fondamentaux sont analysés et commentés grâce à un appareil de notres très complet indiquant les références et les pistes nécessaires à de plus amples recherches . Vous trouverez dans cet ouvrage toutes les réponses à vos questions sur : les sources des obligations : définition et classification - la formation du contrat - la conclusion et les effets du contrat - la responsabilité civile - les quasi-contrats ; les règles communes à toutes les obligations : les modalités - la transmission - l'exécution - l'extinction des obligations."

"In 1984, the Supreme Court of Canada, in Hunter v Southam, declared warrantless searches unreasonable under section 8 of the Charter. Police would henceforth require authorization based on "reasonable and probable grounds." The decision promised to protect individuals from encroaching state power, but as Richard Jochelson and David Ireland argue, post-Hunter search and seizure law took a turn away from the landmark decision. A close examination of dozens of post-Hunter cases reveals that section 8 protections have become more difficult to obtain in the post-9/11 era. Rather than developing rigorous standards for new search and surveillance techniques and technologies, the court has used the Charter to sanction broader police powers. Yet, even as it demonstrates that the core principles of Dickson's vision for section 8 rights have been diminished in an era of heightened security and expanding police powers, Privacy in Peril suggests that increasing citation of Hunter in the halls of justice offers hope that some protection of civil liberties will endure in the twenty-first century."-- Provided by publisher.

Comprehensive article-by-article analysis of the United Nations Convention on the Rights of the Child. Addresses a wide range of related issues including key interpretive questions. Contributions from specialist scholars in the field. Select bibliography at the end of each chapter directs readers to useful resources for further enquiry.

"Annual Review of Insolvency Law is a collection of cutting-edge articles by practitioners, academics and members of the judiciary from all regions of Canada, written to provide professionals with a state-of-the-art overview of the most vital and relevant developments in Canadian insolvency law."-- Publisher's website