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The third edition of Kevin McGuinness's widely cited treatise on corporate law has been fully updated to take into account the significant degree of legislative development and the enormous expansion in the volume of case law which has occurred since the previous edition was published in 2007. The first volume centres on General Principles.
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"This book provides an extensive account of the origins and evolution of the general anti-avoidance rule (GAAR), and offers a comprehensive examination and appraisal of the rule. The book's 28 chapters encompass a wide variety of perspectives on the GAAR; contributors include tax practitioners, academics from around the world, and government officials from the Canada Revenue Agency and the Department of Justice, as well as the former Supreme Court of Canada justice who wrote the reasons for judgment in the leading GAAR case. The book, unique in the thoroughness of its approach and the diversity of its points of view, is intended as the go-to source for government officials, tax professionals, academics, and judges--a reference book covering all aspects of the GAAR: its historical background, its major structural features and shortcomings, the evolution of the case law dealing with the GAAR, and the interpretive issues that continue to cause uncertainty."-- Provided by publisher.
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"Canadian Income Tax Law provides readers with an overview of the foundations of tax law, including critical cases and expert commentary. Introductory chapters provide a foundation for the study of statutory provisions and judicial decisions, including up-to-date caselaw and analysis; the remaining chapters follow the structure of the Income Tax Act."-- Provided by publisher.
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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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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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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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In Canada (A.G.) v. Bedford, the Supreme Court of Canada invalidated three prostitution-related provisions of the Criminal Code on grounds of overbreadth and gross disproportionality. The implications of Bedford go well beyond the particular context of sex work and even of criminal law. First, the Court held that the three constitutional norms against overbreadth, arbitrariness, and gross disproportionality are distinct from each other rather than aspects of a single norm against overbreadth. Second, the Court held that a Charter applicant could establish a violation of section 7 by showing that a law is overbroad, arbitrary, or grossly disproportionate in its impact on the life, liberty, or security of only one person and that the effectiveness of the law in achieving its policy objectives was not relevant to these norms. There are some difficulties in understanding this highly individualistic approach to section 7, and those difficulties lead to the third implication. By deferring any consideration of the effectiveness of the law to the question of whether it is a proportional limit on a section 7 right, the Court may be indicating a willingness to do something it has never done before: recognize an infringement of a section 7 right as a justified limit under section 1. The Court’s clarification of the relationship between the norms against overbreadth, arbitrariness, and gross disproportionality is welcome, but its individualistic articulation of those norms is difficult to understand and its suggestion that section 7 violations may now be easier to save under section 1 is troubling.
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Disclaimer: This summary was generated by AI based on the content of the source document.
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