Tax Law (Books and Journals)
262 results for Tax Law (Books and Journals)
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International Tax Evasion in the Global Information Age by: Irwin Law Inc., 2021
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Income Tax Law. Second Edition by: Irwin Law Inc., 2012
- About the Authors
- Preliminary sections
- Preface
- Acknowledgements
- Preliminary sections
- List of Abbreviations
- Introduction and the Problem of Offshore Tax Evasion
- International Tax and the Roles of International Tax Policy and Tax Treaties
- The OECD's War on Offshore Tax Evasion 1996?2014
- International Tax Enforcement in Canada
- International Tax Enforcement in the United States
- The Role of Canada's Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion
- Article 26 of the OECD Model Tax Convention on Income and on Capital
- Automatic Exchange of Information
- Foreign Account Tax Compliance Act
- International Collections Enforcement and Voluntary Disclosures
- Conclusions and Recommendations
- Table of Cases
- Foreword
- Index
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Seeing Justice Done: Increasing Indigenous Representation on Canadian Juries
The underrepresentation of Indigenous people on Canadian juries threatens public confidence in the criminal justice system, particularly in cases involving Indigenous accused or defendants. Despite being the subject of many high-profile legal cases, inquiries, and reports, the problem endures today, and meaningful reform has been elusive. This paper considers the ways in which Indigenous people...
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Drilling to the Bottom of the Orphan Well Problem: Suggestions for a Better Regulatory Framework for Preventing and Remediating Orphaned Oil Wells in British Columbia
When an oil firm goes bankrupt, its non-productive oil wells are classified as "orphans" and must be plugged and remediated by provincial regulatory bodies. The number of orphan oil wells has increased significantly in the western oil-producing provinces in the past several years. This paper examines the scope of the orphan well problem in British Columbia, policy tools used to address orphan...
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Student Suicide On-Campus: Tort Liability of Canadian Universities and Determining a Duty of Care
Suicide is a devastating issue that is increasingly affecting post-secondary students across Canadian university campuses. Despite growing awareness of this problem, research shows that mental health supports for post-secondary students in Canada remain insufficient and inaccessible. This paper argues that the law is also lagging behind. Currently, no legal recourse exists to find universities...
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A Gendered Approach to 'Quality of Life' after Separation under the British Columbia Family Law Act Relocation Regime
As established in existing literature, the separation of spouses has gendered consequences. Women are likely to suffer more severely, financially, from the dissolution of a relationship and are more likely to experience family violence. Mothers in heterosexual relationships are more likely to have care of children after separation than are fathers. In the face of those challenges, many guardians...
- Preface
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The Challenges of Indigenous Oral History Since Mitchell v Minister of National Revenue
This article answers two questions: How has the Supreme Court of Canada’s Mitchell v Minister of National Revenue decision been operationalized by trial-level courts? Based on these findings, does this decision make room for Aboriginal title and rights claimants to contest dominant understandings of Indigenous presence in the Canadian settler state? Examining the reasoning of six trial-level...
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Expanding the Reach of Gladue: Exploring the Use of Gladue Reports in Child Protection
This paper explores the potential of the legislature or courts using Gladue-like reports in British Columbia's child protection laws and policies. It first lays out the current provincial legal frameworks and illustrates its shortcomings by comparing them with Indigenous legal orders; to argue that the Indigenous communities should control their child protection systems. Drawing parallels between
- Preface
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A Rose by Any Other Name: Well-Being Checks, a New Manifestation of Discriminatory Policing?
Citizens and advocacy groups across Canada have called for an end to street checks, a practice that involves the police stopping and questioning people on the street, absent grounds for arrest or detention, to collect identifying information. Across jurisdictions, the data reveals that street checks disproportionately target Black, Indigenous, and other racialized and marginalized persons. Police
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From Ringing to Impinging: The Intrusion of Technology into the Employment Relationship
Technology has fundamentally altered how individuals contact and connect with each other. This has troubling ramifications for the employment sector, as employees may receive electronic communications from their employer outside of their scheduled work hours. Employees may feel various professional or societal pressures to answer these communications, resulting in the employee engaging in unpaid...