Department of Justice Canada
Symbol of the Government of Canada

THE LINK

  • No. 32  (September 2009)

    • The other principle of legislative bijuralismCaisse populaire Desjardins de l'Est de Drummond v. The Queen, 2009 SCC 29
    • Cabinet Directive on Law-making — A tenth anniversary for the directive which plays a critical role in the recognition and application of bijural principles
    • The 2009 edition of the Program of Research Contracts on Canadian Bijuralism is launched — Deadline for the submission of research proposals: December 1, 2009

    (Read article)

  • No. 31  (June 2009)

    • Criteria for distinguishing an employee from a contractor in civil lawGrimard v. The Queen, 2009 FCA 47
    • The meaning of beneficial owner for tax treaty purposes — No appeal from The Queen v. Prévost Car Inc., 2009 FCA 57
    • Legislation — S.C. 2009, c. 2, s. 76(5) solves problems brought to light by the Thibault case

    (Read article)

  • No. 30  (April 2009)

    • Jurisprudence — Court of Appeal rejects Crown appeal in Prévost Car Inc.
    • International — Advisory Panel releases its findings on Canada's system of international taxation
    • Income Tax Act — Analysis of the concept of acquisition underway
    • Harmonization Legislation — Measures in former Bill C-10 not yet re-introduced

    (Read article)

  • No. 29  (October 2008)

    • Bijuralism and the Interpretation of International Agreements — Focus on the undefined terms in Canada's tax treaties
    • National Conferences — Canadian Institute for the Administration of Justice
    • Harmonization Legislation — Bill C-10 ceases to exist with dissolution of Parliament

    (Read article)

  • No. 28  (July 2008)

    • June 4, 2008: Extended Tax Group Convened — An oppotunity to discuss the concepts of "acquisition", "heirs", "estate", "trust" under the civil law of Quebec, and "gift"
    • Workshop on Bijuralism — Department of Justice presenta a workshop at 53rd Quebec Bar Association conference
    • Harmonization Legislation — Bill C-10 before Senate

    (Read article)

  • No. 27  (March 2008)

    • Consultation PeriodThird series of proposals to harmonize federal law with the civil law of the Province of Quebec (February 1, 2008-April 30, 2008)
    • Revue juridique Thémis — A second special issue of the Revue juridique Thémis produced in collaboration with the Department of Justice of Canada was launched on February 20, 2008. This special issue (Volume 42, Nos. 1 and 2 - 2008) is devoted to harmonization and bijuralism issues related to the Canada Business Corporations Act

    (Read article)

  • No. 26  (January 2008)

    • Application for leave to appeal dismissedThe Minister of National Revenue v. Combined Insurance Co. of America
    • Supreme Court of Canada dismisses appealA.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue Agency
    • Harmonization Legislation — Bill C-10 replaces Bill C-33

    (Read article)

  • No. 25  (April 2007)

    • Recent decision on bijuralism — Combined Insurance Co. of America (FCA)
    • Appeal before the Supreme Court of CanadaA.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue Agency
    • Harmonization Legislation — Bill C-33 at second reading before the House of Commons

    (Read article)

  • No. 24  (June 2006)

    • Publication on Bijuralism (I) — Comparative law article on the doctrine of rectification of contracts
    • Publication on Bijuralism (II) — Column on recent tax caselaw and on the Supreme Court of Canada decision in D.I.M.S v. A.G. Québec
    • Presentation — Recent tax case law

    (Read article)

  • No. 23  (December 2005)

    • Recent caselaw on bijuralism (I)9041-6868 Québec inc. (FCA)
    • Recent caselaw on bijuralism (II)9079-6038 Québec inc. (TCC)
    • Publication — Column on the second harmonization act
    • Index of Bijuralism and Harmonization Caselaw

    (Read article)

  • No. 22  (October 2005)

    • Seminar on the Harmonization of Federal Tax Legislation and Canadian Bijuralism — APFF Conference (Summary)
    • Publication — Text on Jurilinguistics 
    • Comparative Law Presentations
      1) Common law rectification orders and the civil law concept of correction
      2) Civil law concepts of simulation counter-letters and the corresponding common law concepts

    (Read article)

  • No. 21  (July 2005)

    • Seminar on the Harmonization of Federal Tax Legislation and Canadian Bijuralism — APFF Conference (October 5, 2005)
    • Harmonization Legislation — Release of Revised Legislative Proposals
    • Canadian Legislative Bijuralism Website — Bijurilex

    (Read article)

  • No. 20  (March 2005)

    • Canadian Legislative Bijuralism Website — Bijurilex
    • Publication — Case comment on the Fiducie Sylvie Vallée and Hewlett Packard Ltd. decisions

    (Read article)

  • No. 18 (November 2004)

    • Harmonization Legislation — Tabling of the Federal Law - Civil Law Harmonization Act, No. 2 (S-10)
    • Publication — Comparative law study on the civil law leasing and the common law's lease financing

    (Read article)

  • No. 17 (August 2004)

    • Caselaw — Judgements in Fiducie Sylvie Vallée (TCC) and in Hewlett Packard (FCA)
    • Research on Canadian Bijuralism — The limitation of tax debts
    • Publication — Column on the option in a bijural context
    • Montreal Conference — Workshop on Bijuralism and Commercial Contracts in the Americas

    (Read article)

  • No. 16 (May 2004)

    • Research on Canadian Bijuralism — Grant of contracts
    • Publication — Column on some international aspects of bijuralism
    • APFF Seminar on Trusts — Text is now available

    (Read article)

  • No. 15 (January 2004)

    • Publication — Column on legislative bijuralism
    • Program for Research Contracts on Canadian Bijuralism — Grant of a contract for the study of simulation and counter-letters
    • APFF Seminar on Trusts

    (Read article)

  • No. 14 (November 2003)

    • Publication — Article on the concept of "gift" (don)
    • Research Papers on Canadian Bijuralism —"Indefeasibly vested" and The limitation of tax debts

    (Read article)

  • No. 13 (August 2003)

    • Special edition of the Canadian Tax Journal — Taxation and bijuralism
    • Publication — Column on acquisition and disposition
    • Program for Research Contracts on Canadian Bijuralism — Launching of 5th edition of the Program

    (Read article)

  • No. 12 (June 2003)

    • Presentation by Professor David Duff on the Income Tax Act and bijuralism
    • Research Paper on Canadian Bijuralism — The limitation of tax debts
    • Program for Research Contracts on Canadian Bijuralism — 5th edition

    (Read article)

  • No. 11 (April 2003)

    • Caselaw — Judgement in Markevich v. Canada (SCC)
    • Publication — Column on the dissociation of federal tax legislation

    (Read article)

  • No. 10 (January 2003)

    • Publication — Launching of the Collection of Studies in Tax Law
    • Publication — Column on the complementarity of federal tax legislation with provincial private law
    • Research Contracts on Canadian Bijuralism — Concept of beneficial ownership

    (Read article)

  • No 9 (October 2002)

    • Publication — Launching of the Collection of Studies in Tax Law
    • Workshop on Bijuralism — CTF Conference (October 2002)
    • Caselaw — Hearing of appeal in Markevich

    (Read article)

  • No. 8 (September 18, 2002)

    • Caselaw — Judgement in Schreiber v. Canada (SCC)
    • Workshop on Bijuralism — CTF Conference (October 2002)
    • Publications —Collection of studies on Canadian bijuralism

    (Read article)

  • No. 7 (July 5, 2002)

    • Harmonization Legislation — Royal assent given to An Act respecting the taxation of spirits, wine and tobacco and the treatment of ships' stores (Bill C-47)
    • Research Contracts on Canadian Bijuralism — Grant of a contract for the study of the limitation of tax debts
    • Workshop on Bijuralism — CTF Conference (October 2002)
    • Publication — Column on the St-Hilaire decision and on bijural terminology records

    (Read article)

  • No. 6 (April 11, 2002)

    • Harmonization Legislation — Bill C-47, An Act respecting the taxation of spirits, wine and tobacco and the treatment of ships' stores (First reading)
    • Publications — Preparation of a collection of studies on Canadian bijuralism and column on harmonization

    (Read article)

  • No. 5 (February 4, 2002)

    • Publication — Bijural Terminology Records
    • Harmonization Legislation — Bill C-47, An Act respecting the taxation of spirits, wine and tobacco and the treatment of ships' stores (First reading)
    • Publications — Research paper on Canadian bijuralism dealing with the retroactive effects of civil law conditional obligations  and first column on the harmonization of federal legislation (APFF review)

    (Read article)

  • No. 4 (November 20, 2001)

    • Change of name of the Section and integration into the Legislative Services Branch
    • Harmonization Legislation — Royal assent given to An Act to amend the Customs Act and to make related amendments to other Acts (Bill S-23)
    • Research contracts on Canadian Bijuralism — Grant of a contract for the study of "vested indefeasibly"
    • Publication — Second Collection of Studies on the Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism

    (Read article)

  • No. 3 (September 11, 2001)

    • APFF Seminar — Harmonization of Tax Laws and Bijuralism
    • Court Decision — English version of the judgment in St-Hilaire now available

    (Read article)

  • No. 2 (July 11, 2001)

    • Harmonization Legislation — Royal assent given to the Income Tax Amendments Act, 2000 (C-22)
    • Publication — Bijural Terminology Records
    • Court Decision — Federal Court of Appeal judgement in St-Hilaire v. Canada

    (Read article)

  • No. 1 (May 25, 2001)

    • Harmonization Legislation — Adoption of the Federal Law - Civil Law Harmonization Act, No. 1
    • Harmonization Legislation — Bill C-22: Income Tax Amendments Act, 2000
    • Collection of studies  — Publication of the second collection of studies on Canadian bijuralism

    (Read article)