Canadian Income Tax Law


Book Description







A Global Analysis of Tax Treaty Disputes


Book Description

This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.







The Federal Court of Appeal and the Federal Court


Book Description

The Federal Court of Appeal and Federal Court are unique among Canada's courts because they are itinerant -- they hear cases in all parts of Canada -- as well as being bilingual and bijural. This book was prepared for the celebration of the fiftieth anniversary of the Federal Courts in 2021. Seventy-eight current and retired judges and prothonotaries on the two courts were interviewed and are referred to throughout the book. The authors present a brief history of these courts and their predecessor -- the Exchequer Court of Canada -- and an overview of the courts' jurisdiction, decision-making trends, and unique attributes. There are chapters on each of the courts' specialties -- administrative law, immigration and refugee law, intellectual property, security and intelligence, Indigenous issues, the environment, admiralty, labour and human rights, and tax. Chief Justice Noël and Chief Justice Crampton each contribute a chapter. The preface is by Justice Frank Iacobucci and the epilogue by Justice Robert Décary.




Reports of the Tax Court of the United States


Book Description

Final issue of each volume includes table of cases reported in the volume.




Dominion Law Reports


Book Description







Ethical Principles for Judges


Book Description

This publication is the latest in a series of steps to assist judges in carrying out their onerous responsibilities, and represents a concise yet comprehensive set of principles addressing the many difficult ethical issues that confront judges as they work and live in their communities. It also provides a sound basis to promote a more complete understanding of the role of the judge in society and of the ethical dilemmas they so often encounter. Sections of the publication cover the following: the purpose of the publication; judicial independence; integrity; diligence; equality; and impartiality, including judicial demeanour, civic and charitable activity, political activity, and conflicts of interest.