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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.
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"Dedicated to Peter Hogg, Principles of Canadian Income Tax Law, 10th Edition elucidates Canadian income tax law in simple, concise, and non-technical language. The book encourages us to think deeply and critically about the important role of income tax in Canadian society.It emphasizes the principles of income tax law, the policies that influence and underlie the system, and its major features and context. The book upholds tax law as a rational system contributing to Canadas socio-economic fabric. Income tax is the main instrument for financing and sharing among Canadians the cost of collective consumption of goods and services and expressing notions of social welfare, distributive justice, and political civility." --Publisher.
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"Canada's first Income Tax was introduced in the Income War Tax Act of 1917. This book is the first to comprehensively analyze its design, why it was introduced, why a wartime measure was continued when the conflict was ended, and how the income tax grew into a principal aspect of the fiscal origins of the welfare state. It integrates an expert internal and technical history of the statute (definitions of income, tax rates and exemptions) with a broader overview of the political and economic histories which shaped the Income Tax Act's origins and development. Along the way the authors also look at a variety of related subjects, some not always included in tax histories - federal-provincial fiscal arrangements, tax evasion, tax administration, the way judicial decisions shaped the application of the Act, and tax treaties."-- Provided by publisher
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"Administration of Income Tax, 2023 is a comprehensive treatment of the law governing the administration of federal income tax in Canada (and provincial income taxes administered by the CRA under collection agreements). It is written from a taxpayer's perspective and provides the framework for tax returns, payments, audits, assessments and reassessments, objections, and appeals."--Quatrième de couverture
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This article considers the appropriate forum for disputing a denied downward transfer-pricing adjustment under subsection 247(10) of the Income Tax Act ("the ITA"). It begins by describing various scenarios in which a request for a downward transfer-pricing adjustment may arise, examines the delegation to officials at the Canada Revenue Agency (CRA) of the authority to grant the adjustment, and outlines the CRA's administrative practice on when to grant such adjustments. It then explores whether the Federal Court or the Tax Court of Canada is the appropriate forum to adjudicate a denied downward transfer-pricing adjustment. For disputes under the ITA, the division of jurisdiction between the two courts is generally well defined. The Tax Court has the exclusive jurisdiction to determine the correctness of an assessment whereas the Federal Court has the exclusive jurisdiction to review discretionary decisions of the minister of national revenue or officials at the CRA to whom the minister's powers have been delegated. This jurisdictional divide is less clear for disputes in respect of a denied downward transfer-pricing adjustment. Subsection 247(10) is the only provision in the ITA under which the correct determination of a taxpayer's income is subject to ministerial discretion. The exercise of ministerial discretion suggests that the appropriate forum to dispute a denied transfer-pricing adjustment is the Federal Court. However, subsection 247(11) specifies that the mechanisms for resolving all transfer-pricing disputes under part XVI.1 of the ITA are through the objection and appeal process in part I of the ITA. The language of subsection 247(11), coupled with its legislative history, the restrictions on the Federal Court's jurisdiction, and practical considerations regarding transfer-pricing disputes, all suggest that the Tax Court is the appropriate forum to consider a denied downward transfer-pricing adjustment. Historical case law from the Exchequer Court supports this conclusion. However, there are scenarios in which a denied downward transfer-pricing adjustment may not result in a notice of assessment being issued, and therefore no clear right of appeal to the Tax Court may exist. To ensure that the Tax Court has the jurisdiction to review all denied downward transfer-pricing adjustments, and not only those that result in an assessment, the authors recommend that part XVI.1 of the ITA be amended to include language requiring the minister to issue an assessment in all cases in which a downward transfer-pricing adjustment is denied.
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People have procedural rights because states are under a duty of political morality to provide them with fair procedures for settling disputes about the application of the laws. This obligation flows from the state's duty to treat each person as a free and equal member of the legal order. Yet adherence to procedural rights can impede accuracy in fact-finding, which in turn can result in poor protection for substantive rights. So the state also has a duty to provide a reasonable degree of accuracy in fact-finding. The legal order should therefore strive to improve the accuracy of fact-finding, within the constraints imposed by procedural rights people have. Nevertheless, the duty to provide reasonably accurate procedures is subordinate to the duty to provide procedural rights because the settlement of disputes among free persons must be conducted in a manner that respects their status as free persons.
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