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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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People have procedural rights because states are under a duty of political morality to provide them with fair procedures for settling disputes about the application of the laws. This obligation flows from the state's duty to treat each person as a free and equal member of the legal order. Yet adherence to procedural rights can impede accuracy in fact-finding, which in turn can result in poor protection for substantive rights. So the state also has a duty to provide a reasonable degree of accuracy in fact-finding. The legal order should therefore strive to improve the accuracy of fact-finding, within the constraints imposed by procedural rights people have. Nevertheless, the duty to provide reasonably accurate procedures is subordinate to the duty to provide procedural rights because the settlement of disputes among free persons must be conducted in a manner that respects their status as free persons.
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"À l’instar des éditions précédentes, la 30e édition du Traité général de preuve et de procédure pénales propose une importante mise à jour législative et jurisprudentielle. Au cours des derniers mois, la Cour suprême a d’ailleurs été particulièrement prolifique. Comme toujours, le Traité résume le droit applicable en matière de preuve et de procédure criminelles tout en axant son attention sur les arrêts de la Cour suprême du Canada et ceux des cours d’appel provinciales. Quant à la Cour suprême spécifiquement, sont prises en compte les décisions rendues au 31 mai 2023, alors que pour la législation et les cours d’appel provinciales, cette date est légèrement devancée.Comme par le passé, les auteurs ont joint leurs efforts pour atteindre l’objectif qui est d’offrir aux étudiants, aux avocats et aux juges un exposé général et succinct des règles, toujours nuancées, de la preuve et de la procédure en droit criminel, tout en demeurant le plus complet possible. Le Traité expose ainsi de manière claire, concise et rigoureuse les règles et la jurisprudence récente en matière de preuve et de procédure pénales.Les auteurs y présentent les sources du droit canadien et les différentes composantes de notre système de justice criminelle et traitent des différentes phases de la procédure pénale." -- Site de l'éditeur
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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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This article describes constitutional conventions, and the underlying principles of the Constitution assessed through structural analysis, as two interrelated components of Canada’s unwritten constitution. Whereas conventions and structural analysis differ in their relationship with the text of constitutional instruments, and in regard with their normative power, they perform similar functions in our constitutional order as they both seek to give effect to broad and enduring principles undergirding the organization of the state.
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