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No. 32 (September 2009)
- The other principle of legislative bijuralism — Caisse 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)
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No. 31 (June 2009)
- Criteria for distinguishing an employee from a contractor in civil law — Grimard 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
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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
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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
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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
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No. 27 (March 2008)
- Consultation Period — Third 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
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No. 26 (January 2008)
- Application for leave to appeal dismissed — The Minister of National Revenue v. Combined Insurance Co. of America
- Supreme Court of
Canada dismisses appeal — A.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue
Agency
- Harmonization Legislation — Bill C-10 replaces Bill C-33
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No. 25 (April 2007)
- Recent decision on bijuralism — Combined Insurance Co. of America (FCA)
- Appeal before the Supreme Court of
Canada — A.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue
Agency
- Harmonization Legislation — Bill C-33 at second reading before the House of Commons
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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
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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
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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
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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)
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No. 20 (March 2005)
- Canadian
Legislative Bijuralism Website — Bijurilex
- Publication — Case comment on the Fiducie Sylvie Vallée and Hewlett Packard Ltd. decisions
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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
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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
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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
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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)
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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)
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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)
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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
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No. 11 (April
2003)
- Caselaw —
Judgement in Markevich v. Canada (SCC)
- Publication — Column on the dissociation of federal tax legislation
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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)
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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
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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
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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
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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
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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)
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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)
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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
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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
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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
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