The link

No. 44 (May 2017)

  • Rectification Refused in Appeals from Quebec and Ontario The Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55 and Canada (Attorney General) v Fairmont Hotels Inc., 2016 SCC 56
  • Solicitor-Client Privilege Prevails – Canada (Attorney General) v La Chambre des notaires du Québec, 2016 SCC 20 and Canada (National Revenue) v Thompson, 2016 SCC 21
  • The Civil Code and the Quebec Sales Tax ActARQ v Larocque, 2016 QCCA 556
  • Private Law and the Role of the Tax Court of CanadaDurocher v The Queen, 2016 FCA 299
  • The Interpretation of “debt” in a Bijural ContextBarejo Holdings ULC v The Queen, 2015 TCC 274 (request for leave to appeal to the Supreme Court refused on June 22, 2017)
  • Case Updates – Leave to appeal from Groupe Sutton-Royal inc. (Syndic de), 2015 QCCA 1069 refused; motion to strike rejected in French v The Queen, 2016 FCA 64
  • Legislation – Fourth series of proposals to harmonize federal law with the civil law of the Province of Quebec; amendments to the English version of the Civil Code of Québec
  • Publications – Articles dealing, respectively, with hypothecs on monetary claims and statutory ratification

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No. 43 (December 2015)

  • Taxpayers outside Quebec and the Civil Code Rules on Gift – Highlights from French v The Queen, 2015 TCC 35
  • No Constructive or Implied Trusts under the Civil Code – Highlights from Groupe Sutton-Royal inc. (Syndic de), 2015 QCCA 1069
  • Case Updates – The Supreme Court will hear two rectification appeals in 2016
  • Legislation – Civil Code: new rules on hypothecs and animals, and technical amendments; new Quebec Code of Civil Procedure in force January 1st
  • Publications – Two articles, one on partnership property, the other on the role of intention in assessing employment status

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No. 42 (December 2014)

  • The OECD on the meaning of “beneficial owner”2014 Update to the OECD Model Tax Convention
  • Civil Law Rectification Confirmed – Highlights from ARQ v. Services environnementaux AES inc. et al., 2013 SCC 65
  • Supreme Court of CanadaReference re Supreme Court Act, 2014 SCC 21 considers the impact of bijuralism on the composition of the Court
  • Partners and Partnership Property – Canada Revenue Agency considers partnership assets to identify nature of holdings of corporate partner
  • Legislation – Technical amendments to the Civil Code of Québec; new British Columbia Wills, Estates and Successions Act; new Quebec Code of Civil Procedure;  new Policy Concerning the Compilation of Québec Laws and Regulations; Quebec registration requirement for certain trusts

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No. 41 (January 2014)

  • New definitions of "trust" and "estate" – Bill C-4 receives Royal Assent on December 12, 2013
  • Income tax harmonization measures adopted – Bill C-48 receives Royal Assent on June 26, 2013
  • Canada Revenue Agency clarifies the rules for the taxation of a "donation-partage" established under French law – Rules at section 43.1 regarding life estates prevail over the rules of subsection 248(3) governing Quebec usufructs
  • Jurisprudence – Tax authorities obtain revocation of a declaratory judgment granted without their knowledge in A v. B 2013 QCCS 575
  • Case Update – The Supreme Court of Canada releases decisions in Envision Credit Union v. The Queen 2013 SCC 48 and ARQ v. Services environnementaux AES inc. et al. 2013 SCC 65
  • Publications – Three recent articles analyze the impact of private law on federal tax law

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No. 40 (April 2013)

  • Matters of legal status and capacityS. Cunard & Company Limited v. AGC, 2012 FC 683 and Clearwater Seafoods Holdings Trust v. The Queen, 2012 TCC 186
  • The word "trust" does not include estates and successions for all purposes of the ITALipson v. The Queen, 2012 TCC 20
  • Case Update – The Supreme Court of Canada heard appeal in Envision Credit Union
  • Bill C-48 – The report of the Standing Committee on Finance is presented to the House of Commons
  • Publication – Tax law not a silo

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No. 39 (January 2013)

  • Bijural Amendments to the ITA before Parliament – Bill C-48 introduced on November 21, 2012
  • Gifts – Easing of common law criteria in certain circumstances proposed at Part 5 of Bill C-48
  • Rectification – Recent decisions from the superior courts of British Columbia, Nova Scotia and Quebec
  • Case Update – From the Supreme Court of Canada: The decision in the appeals of Services environnementaux AES inc. and Riopel was reserved and the appeal in Envision Credit Union is set to be heard on March 19, 2013
  • The Program of Research Contracts in Canadian Bijuralism comes to an end
  • Publication – A recently published paper examines rectification and the emergent concept of judicial correction

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No. 38  (June 2012)

  • Supreme Court of Canada clarifies role of section 8.1 of the Interpretation Act – Québec (Attorney General) v. Canada (Human Resources and Social Development), 2011 SCC 60
  • Dutch company held to be beneficial owner of royalties – Velcro Canada Inc. v. The Queen, 2012 TCC 57
  • Deemed dividend under the Income Tax Act overrides private law – Mills Estate v. The Queen, 2011 FCA 219
  • Corporate law continuity principle applies if the conditions for the application of section 87 of the Income Tax Act are not met – Envision Credit Union v. The Queen, 2011 FCA 321
  • Case Update – The end of the Antle Trust case

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No. 37 (December 2011)

  • Third Harmonization Act in Force – Royal assent granted on November 29, 2011
  • Common Law Gift – The Ontario Court of Appeal overturns the lower court ruling in McNamee and finds that "gift" established in the circumstances
  • Case Updates – SCC will hear Quebec revenue agency's appeal in Services Environnementaux AES inc. and agrees to hear motions for reconsideration of the applications for leave to appeal in the Antle and The Renée Marquis-Antle Spousal Trust cases
  • Extended Tax Group – Meeting held September 14, 2011
  • Recent Publications – Two articles of interest, by Professor Aline Grenon and by Mr. Edmund Coates, and the launch of an improved Bijurilex website
  • Submissions Available on OECD Website – Consultation period on the OECD "beneficial owner" proposals ends

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No. 36 (July 2011)

  • "beneficial owner" for Tax Treaty Purposes – Under consideration by OECD and the TCC
  • Employment status – Agreement on result but judicial debate over methodology continues
  • Fishing licences are "property" for purposes of the Income Tax ActThe Queen v. Haché, 2011 FCA 104
  • Common Law Gift – Two recent cases find no gift established
  • Rectification under the Civil Code of Quebec – Affirmed by the Quebec Court of Appeal in Services environnementaux AES inc., 2011 QCCA 394

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No. 35 (January 2011)

  • Federal Law–Civil Law Harmonization Act, No. 3 – Bill S-12 receives first reading in the House of Commons
  • New Quebec Business Corporations Act – Coming into force February 14, 2011
  • Flow-through of Tax Attributes Achieved Through Provincial LawEnvision Credit Union v. The Queen, 2010 TCC 576

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No. 34 (October 2010)

  • Provincial Exemptions from Seizure Upheld by Alberta CourtMutter (Re.), 2010 ABQB 312
  • Recent Publications – Two new articles of interest, by Professor Benoît Pelletier and by Me France Allard
  • Federal Law–Civil Law Harmonization Act, No. 3 – Bill S-12 tabled in Senate
  • Draft Tax Legislation – July 16, 2010 Legislative Proposals Provide for Bijural Expression in the Income Tax Act
  • The 10th Edition of the Program of Research Contracts on Canadian Bijuralism

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No. 33 (June 2010)

  • Extended Tax Group Meets – A forum for exchange on bijural issues
  • Statutory Set-off at Section 224.1 ITA "a complete departure from the civil law concept of compensation" Bertrand Bouchard v. AG Canada, 2009 FCA 321
  • "Beneficiary" broadly defined – The Queen v. Propep inc., 2009 FCA 274
  • ETA Subsection 123(1) "Security interest" DMRQ v. Polymère Epoxy-Pro inc. and Frare & Gallant Ltée, 2009 FC 912
  • The Velcro Canada case moves ahead – Is a resident of the Netherlands the "beneficial owner" of royalties arising in Canada?
  • Recent Publication – Professor David Duff's arguments in favour of a statutory definition of "acquisition"

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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

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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

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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 opportunity to discuss the concepts of "acquisition" , "heirs" , "estate" , "trust" under the civil law of Quebec, and "gift"
  • Workshop on Bijuralism – Department of Justice presents a workshop at 53rd Quebec Bar Association conference
  • Harmonization Legislation – Bill C-10 before Senate

(Read article 28)

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 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 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

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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

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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

(Read article 24)

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 21)

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 15)

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

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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

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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

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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

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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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