The link #13 ... August 2003

The Tax Law Team of the Bijuralism & Drafting Support Services Group of the Department of Justice of Canada is pleased to keep you posted on the most recent harmonization news.

Publication of a Canadian Tax Journal Dedicated to Bijuralism and Harmonization

The Canadian Tax Foundation (C.T.F.) recently issued a special edition of the Canadian Tax Journal dedicated to bijuralism and harmonization (2003, vol. 51, no. 1).  It includes professor David Duff's article on complementarity, dissociation and bijuralism. Also enclosed are the following papers prepared for the Bijuralism Workshop held during the C.T.F.'s 2002 Annual Conference : Professor Catherine Brown's paper as well as Mark Brender's paper dealing with the concept of beneficial ownership as used in the Income Tax Act, Professor Diane Bruneau's paper in which she discusses the problems encountered in applying tax law to civil law trusts and finally a paper written by Marc Cuerrier, Sandra Hassan and Marie-Claude Gaudreault pertaining to Canadian bijuralism and harmonization.  The article and papers are published both in English and French.

Publication on Bijuralism

Another column on the harmonization of federal tax legislation, written by Martin Lamoureux, has been published in the A.P.F.F.'s Revue de planification fiscale et successorale (2003, vol. 24, no. 1). This column focusses on the concepts of acquisition and disposition.

Program for Research Contracts on Canadian Bijuralism

The 5th edition of the Program has been launched. The new terms and conditions of this 5th edition are now available on Department of Justice website.

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