UnderSection 133(1ZA) of the Criminal Justice Act 1988(as amended in 2018) the state must pay compensation where a new or newly discovered fact shows beyond reasonable doubt that there has been a miscarriage of justice. But a miscarriage of justice will only have occurred “if and only if...
The Supreme Court's Understanding of Federalism: Efficiency at the Expense of Diversity This paper is an examination of the Supreme Court of Canada's interpretation of federalism since constitutional repatriation in 1982. It argues that the lu... J Leclair - 《Social Science Electronic Publishing...
and left the taxation clauses intentionally indefinite because each party intended to insist on its own interpretation of the indefinite phrase as part and parcel of the terms on which the subsidies had been granted.
2. Canada: -Here the provinces have been deprived of the power to levy indirect taxes so that they may not be able to create interprovincial trade barriers.[5] This was further strengthened by making “regulation of trade and commerce” a Central matter, although it ne...
Minding the Gap in Tax Interpretation: Does Specificity Oust the General Anti-Avoidance Rule Post-Copthorne? Following the Supreme Court of Canada's divided decision in Lipson, the Tax Court of Canada and the Federal Court of Appeal have struggled with the role of the Income Tax Act's specific...
In a press release, IAB Canada announced an estimated release date of March 2022 for the IAB’s Global Privacy Project, V.1 of which would include a Canadian-specific Transparency and Consent string. According to the press release, the IAB global framework will continue to evolve to serve add...
The authors, referring to recent jurisprudence of the Federal Court of Appeal and the Supreme Court of Canada, further argue, focusing squarely on principles of interpretation, that the "modern" rule itself may not even justify having resort to purpose in this case to override conflicting text. ...
Minding the Gap in Tax Interpretation: Does Specificity Oust the General Anti-Avoidance Rule Post-Copthorne? Following the Supreme Court of Canada's divided decision in Lipson, the Tax Court of Canada and the Federal Court of Appeal have struggled with the role of the Income Tax Act's specific...
INTERPRETATIONTAXLEGISLATIONPart IX.1 of the Income Tax Act attempts to impose a tax on a "specified investment flow-through" (SIFT) partnership, in order that such a partnership and its investors be taxed in a manner similar to a public corporation and its shareholders. The purported charge ...
Multimodal Technologies and Interaction Article Affective Communication between ECAs and Users in Collaborative Virtual Environments: The REVERIE European Parliament Use Case Ioannis Doumanis 1,* and Daphne Economou 2 1 School of Physical Sciences and Computing, University of Central Lancashire, Preston PR1...