Results | SCC-Authors-Cited

Guthrie, C., Rachlinski, J. J., & Wistrich, A. J. (2000). Inside the Judicial Mind. Cornell Law Review, 86(4), 777–830. https://heinonline.org/HOL/P?h=hein.journals/clqv86&i=785

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Quigley, T. (2000). Has the Role of Judges in Sentencing Changed….Or Should It? Canadian Criminal Law Review, 5, 317.

Manson, A. (2001). The law of sentencing. Irwin Law.

"The Law of Sentencing by Allan Manson is intended to provide a summary of the legal principles and rules that shape the current process of sentencing in Canada. The book will appeal to seasoned practitioners and law students alike., Following a discussion of the historical and philosophical context in which sentencing occurs, the book then examines the decision-making methodology, particularly the relevant rules and principles that the judiciary applies when sentencing offenders. It explains the structure and procedure of the sentence hearing and provides a detailed account of all available sentencing options. Separate attention is paid to the specific issues of sentencing in homicide cases, and preventative detention. Finally it examines the appeal process and the role of appellate courts., The book includes a postscript on the Supreme Court of Canada decision in R v. Latimer."--Pub. desc.

Plaxton, M. C., & Bloos, M. (2003). Starting-Point Sentencing and the Application of Laberge in Unlawful Act Manslaughter Cases. Criminal Reports, 6(6th). https://abdn.elsevierpure.com/en/publications/starting-point-sentencing-and-the-application-of-laberge-in-unlaw/

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Barnard, M. (with Keane, F.). (2007). Drug addiction and families. Jessica Kingsley Publishers.

"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.

Choudhry, S., & Roach, K. (2003). Putting the Past Behind Us? Prospective Judicial and Legislative Constitutional Remedies. Supreme Court Law Review, 2d, 21, 205.

Roach, K. (2004). Principled Remedial Discretion Under the Charter. Supreme Court Law Review, 2d, 25(1), 101. https://doi.org/10.60082/2563-8505.1060

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Loomer, G. T. (2009). Tax Treaty Abuse: Is Canada responding effectively? Working Papers, Working Papers. https://ideas.repec.org//p/btx/wpaper/0905.html

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.

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Krishna, V. (2009). Using Beneficial Ownership to Prevent Treaty Shopping. Tax Notes International, 56, 537.

Hattingh, P. J. (2003). Article 1 of the OECD Model: Historical Background and the Issues Surrounding It. Bulletin de Documentation Fiscale Internationale, 57, 215.

Innes, W. I., Boyle, P. J., Nitikman, J. A., & Fraser Milner Casgrain. (2006). The essential GAAR manual: policies, principles and procedures. CCH Canadian.

Couzin, R. (with International Bureau of Fiscal Documentation). (2002). Corporate residence and international taxation. IBFD.

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs. (2003). Model tax convention on income and on capital: condensed version, 28 January 2003. OECD.

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

Simontacchi, S. (2006). Immovable Property Companies as Defined in Article 13 (4) of the OECD Model. Bulletin for International Taxation, 60(1), 29.

Simontacchi, S. (2007). Taxation of capital gains under the OECD Model Convention: with special regard to immovable property. Kluwer Law International.

Ward, D. A. (2005). The interpretation of income tax treaties with particular reference to the commentaries on the OECD model. International Fiscal Association Canadian Branch.

Arnold, B. J. (2004). Tax treaties and tax avoidance: the 2003 revisions to the Commentary to the OECD Model. Bulletin for International Fiscal Documentation, 58(6), 244–260.

Arnold, B. J. (with Canadian Tax Foundation). (2009). Reforming Canada’s international tax system: toward coherence and simplicity. Canadian Tax Foundation.

Arnold, B. J. (2001). Reflections on the Relationship between Statutory Interpretation and Tax Avoidance. Canadian Tax Journal, 49(1), 1–39. https://heinonline.org/HOL/P?h=hein.journals/cdntj49&i=17

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Thornton, R. (2007). Air Canada and Stelco: Legal Developments and Practical Lessons. In J. Sarra (Ed.), Annual review of insolvency law 2006 (p. 73). Thomson Carswell.