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"Dedicated to Peter Hogg, Principles of Canadian Income Tax Law, 10th Edition elucidates Canadian income tax law in simple, concise, and non-technical language. The book encourages us to think deeply and critically about the important role of income tax in Canadian society.It emphasizes the principles of income tax law, the policies that influence and underlie the system, and its major features and context. The book upholds tax law as a rational system contributing to Canadas socio-economic fabric. Income tax is the main instrument for financing and sharing among Canadians the cost of collective consumption of goods and services and expressing notions of social welfare, distributive justice, and political civility." --Publisher.

"Canada's first Income Tax was introduced in the Income War Tax Act of 1917. This book is the first to comprehensively analyze its design, why it was introduced, why a wartime measure was continued when the conflict was ended, and how the income tax grew into a principal aspect of the fiscal origins of the welfare state. It integrates an expert internal and technical history of the statute (definitions of income, tax rates and exemptions) with a broader overview of the political and economic histories which shaped the Income Tax Act's origins and development. Along the way the authors also look at a variety of related subjects, some not always included in tax histories - federal-provincial fiscal arrangements, tax evasion, tax administration, the way judicial decisions shaped the application of the Act, and tax treaties."-- Provided by publisher

"As the Queen marks seventy years on the throne, this engaging work examines Canada's constitutional monarchy. As Queen Elizabeth II marks her Platinum Jubilee in 2022, and following the controversial resignation of a governor general, much discussion and debate has taken place about the monarchy in Canada. This engaging work examines a broad range of topics related to Canada's constitutional monarchy, its present state, and future. Topics include Crown-Indigenous relations; the foundational place of the Crown in Canada's system of government; the Crown and the media; the Crown and Francophone Canada; the viceregal offices and the role of the administrator; royal tours; Canadian Chapels Royal; the Crown in Canada's geography--and Queen Elizabeth herself."-- Provided by publisher.

A declaratory judgment is a determination of rights without consequential relief. Declaratory judgments can be highly useful for litigants, but they are also somewhat lacking in doctrinal clarity, raising a number of questions that go to the core of the judicial role. What does it mean to have a legal right, or to declare the existence of a legal right, if that right, while recognized, is not enforced? It has been held that a declaratory judgment is available only when there is a real dispute between the parties, but what is a real legal dispute without legal rights that can be enforced? When is it the business of courts to declare the existence of such a right?

"L'auteur aborde les différentes réalités reliées à la faillite et à l'insolvabilité, la réorganisation d'entreprises de même que la protection des salariés qu'il regroupe en dix titres. Chaque titre est associé à un thème spécifique dont la présentation a pour objectif central de permettre aux praticiens, aux étudiants et aux personnes touchées par cette situation non seulement d'avoir une vue d'ensemble du régime mis en place, mais également de faciliter les liens à faire entre chacun des thèmes. Conçu comme un tout, l'ouvrage se veut un outil pour aider le lecteur à bien établir le cadre juridique nécessaire, selon le contexte, à la détermination de la solution appropriée en se servant, notamment, de son index analytique et du synopsis. La Réforme de 2009 a considérablement modifié la façon de penser et les manières de faire. Avec l'apport de nos juges, la 5ᵉ édition en a été largement tributaire. Pourquoi une 6ᵉ édition? Essentiellement, parce que le temps était venu de faire une rétrospective. Cette édition tient compte des modifications apportées par le législateur depuis la dernière édition ainsi que les ajustements que le contexte de pandémie a nécessité depuis 2020. Outre le fait de l'enrichir avec de nouveaux commentaires et la mise à jour de l'information colligée dans l'édition précédente, l'auteur commente les modifications suivantes : l'obligation nouvelle d'agir de bonne foi; les biens détenus par le failli dans un régime enregistré d'épargne-invalidité; la désignation professionnelle des syndics; la survie d'un droit de propriété intellectuelle en cas de disposition ou de résiliation; l'enquête concernant le paiement fait par une personne morale faillie d’une indemnité de départ ou de préavis, d'une prime d'encouragement ou de tout autre avantage à un administrateur, dirigeant ou à quiconque dirige ou supervise les activités commerciales et les affaires internes de la personne morale dans la période suspecte prévue par la Loi; les situations nouvelles donnant droit aux prestations du programme de protection des salariés ainsi que les mesures prises pour bonifier celles-ci; l'instruction du surintendant des faillites aux fins de l'établissement du revenu excédentaire et les Directives du surintendant des faillites. Cette nouvelle édition fait également état de la jurisprudence récente portant, entre autres, sur les fiducies présumées et le 'debtor in possession financing'; la doctrine de la prépondérance fédérale; la proposition de consommateur conjointe et la question de savoir si l'amende imposée par un ordre professionnel à un membre devenu failli est une réclamation prouvable dont il ne peut être libéré"

"International Law: Doctrine, Practice, and Theory is an innovative and unique volume which crosses the traditional boundaries between textbook, casebook, and scholarly monograph. The book is designed primarily as an introduction to the system and substance of international law. It is also a convenient and comprehensive reference work on the most important aspects of this burgeoning field. The book includes introductory materials on the nature, history, and theory of international law from an international relations, as well as a legal, perspective. Carefully selected and edited primary materials — including treaties, UN documents, and cases — take readers to the very sources of the rules and principles that comprise modern international law. Extensive and critical commentary on, and analysis of, these primary materials guide the reader to an understanding of the rules, their strengths and weaknesses, and their place in the international legal system. Descriptions of contemporary real-world situations provide concrete context to the discussion. Remarkable for both its depth and breadth, International Law: Doctrine, Practice, and Theory sets the standard for the study of international law in Canada. It also constitutes an invaluable reference collection for practitioners, judges, and scholars working in this ever-increasingly important area of modern law."-- Provided by publisher.

"This book is our first major treatise in criminal law, a substantive modern interpretation of the law of evidence in Canada. It differentiates itself from the major treatises offered by other publishers by emphasizing practical guidance, advocacy tactics, a balance between Crown and defence perspectives, national context, and a more focused and succinct treatment than the more academic treatises. As an evidence treatise, the book is one of general application, covering issues relevant to all types of Canadian criminal offences."-- Provided by publisher.

Experiences of First Nations, Métis and Inuit women in Canada: Highlights * Violence against Indigenous peoples reflects the traumatic and destructive history of colonialization that impacted and continues to impact Indigenous families, communities and Canadian society overall. * Violent victimization is defined in the 2018 Survey of Safety in Public and Private Spaces (SSPPS), as a physical assault (an attack, a threat of physical harm, or an incident with a weapon present) or a sexual assault (forced sexual activity or attempted forced sexual activity). * Results from the SSPPS indicate that more than six in ten (63%) Indigenous women have experienced physical or sexual assault in their lifetime. * Almost six in ten (56%) Indigenous women have experienced physical assault while almost half (46%) of Indigenous women have experienced sexual assault. First Nations, Métis and Inuit (Indigenous) peoples are diverse and have unique histories, languages, cultural practices and spiritual beliefs. [...]Indigenous women may face unique barriers to reporting experiences of violent victimization or seeking help following victimization, including a lack of access to culturally appropriate resources, inaccessibility of support services, a general distrust of law enforcement, and perceived lack of confidentiality in the justice system (Truth and Reconciliation Commission of Canada 2015). [...]homicide data highlights the prevalence and characteristics among homicide of Indigenous women in Canada.

"The eighth edition of Criminal Law has been thoroughly updated to include new developments. It includes a detailed discussion of R v Brown striking down restrictions on the extreme intoxication defence and the likely parliamentary reply, and Parliament’s reply in Bill C-28. It also examines changes in jury selection upheld in R v Chouhan; important decisions on fault, such as R v Zora, R v Javanmardi, R v Chung, and R v Goforth; and assesses R v Cowan on parties. The discussion of sexual assault has been updated to take into account R v Barton and the possible implications of R v Morrison. The Supreme Court’s first decision under the amended self-defence provisions in R v Khill is reviewed. This new edition also has been revised to include important decisions from the Ontario and Nova Scotia Courts of Appeal on sentencing Black offenders, as well as the Supreme Court’s striking down of mandatory minimum fine surcharges and stacking of twenty-five-year periods of parole ineligibility."-- Provided by publisher.

"In this new edition, Patrick Macklem will be joined by a new co-general editor, Carissima Mathen, a leading constitutional expert and professor at the University of Ottawa. In addition to providing a comprehensive introduction to Canadian constitutional law, leading cases, and insightful commentary and discussion, Canadian Constitutional Law, 6e also looks to provide new insight into the book with the addition of new authors, a fresh perspective on many constitutional matters, and expand materials on Indigenous issues in various chapters throughout the book, being informed by the TRC Calls to Action. By doing so, the book will further distinguish itself as the leading book on Canadian constitutional law for use by law schools across the country."-- Résumé de l'éditeur.

Canadian conflict of laws | WorldCat.org