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Modern negotiations between the Crown (or private parties) and Canada’s Aboriginal peoples are largely based on the legal principles articulated in major court decisions. Yet those decisions have not yet confronted a fundamental question: how, in the first instance, do we determine which groups can lay claim to the Aboriginal and treaty rights “recognized and affirmed” by section 35 of the Constitution Act, 1982?
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Disclaimer: This summary was generated by AI based on the content of the source document.
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Disclaimer: This summary was generated by AI based on the content of the source document.
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A major reform of civil procedure began in 2002 in the wake of the Ferland report, itself inspired by Lord Woolf’s report on civil justice in England and Wales. In both reports, the idea of proportionality is central, but the Civil Procedure Rules, which also address the issue of litigation costs, codified it much more vigorously than legislation adopted here. Local impact studies are also less probative than those conducted in England. Yet the overall assessment of these reforms leads to similar conclusions and ought to persuade the Quebec legislature to carry matters further in order to counteract the effects of a pervasive adversarial culture. To this end, closer case management, a tighter control on oral discovery and the use whenever possible of single, court-appointed or party-designated experts, are all desirable. Seen from this angle, the reform of 2002 in Quebec lags behind the reform based on the Woolf report.
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"During the past decade, rapid developments in information and communications technology have transformed key social, commercial, and political realities. Within that same time period, working at something less than Internet speed, much of the academic and policy debate arising from these new and emerging technologies has been fragmented. There have been few examples of interdisciplinary dialogue about the importance and impact of anonymity and privacy in a networked society. Lessons from the Identity Trail: Anonymity, Privacy and Identity in a Networked Society fills that gap, and examines key questions about anonymity, privacy, and identity in an environment that increasingly automates the collection of personal information and relies upon surveillance to promote private and public sector goals." "This book has been informed by the results of a multi-million dollar research project that has brought together a distinguished array of philosophers, ethicists, feminists, cognitive scientists, lawyers, cryptographers, engineers, policy analysts, government policy makers, and privacy experts. Working collaboratively over a four-year period and participating in an iterative process designed to maximize the potential for interdisciplinary discussion and feedback through a series of workshops and peer review, the authors have integrated crucial public policy themes with the most recent research outcomes."--BOOK JACKET.
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Disclaimer: This summary was generated by AI based on the content of the source document.
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Disclaimer: This summary was generated by AI based on the content of the source document.
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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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