Canadian Law eJournal最新文献

{"title":"Comparative Overview on the Transformative Effect of Acquisitive Prescription and Adverse Possession: Morality, Legitimacy, Justice","authors":"Yaëll Emerich","doi":"10.3406/RIDC.2015.20511","DOIUrl":"https://doi.org/10.3406/RIDC.2015.20511","url":null,"abstract":"English Abstract: Acquisitive prescription in civil law and adverse possession in common law produce particularly strong effects in law since they are means whereby property may be gained through the passage of time. Good faith plays a relatively modest role in acquisitive prescription/adverse possession, which does not necessarily means that acquisitive prescription or adverse possession are immoral. Not only good faith has a certain role, both substantial and formal, but there are theoretical justifications that justify acquisitive prescription/adverse possession and renders those mechanisms legitimate. Aside from justifications founded upon moral and economical arguments, what justifies it above all is a justification founded on social order related to the public interest. Moreover, additionally to a theoretical legitimacy, acquisitive prescription/adverse possession has an utility or practical legitimacy, especially in traditions where registration of rights are essentially a matter of opposability to third parties, but also to a lesser extend in Torrens-like registration systems. Finally, the argument can be made according to which acquisitive prescription is a form of private expropriation. A compensation of the disposed owner could then infuse greater legitimacy to the law of acquisitive prescription/adverse possession. French Abstract: La prescription acquisitive du doit civil et la possession adverse de la common law produisent des effets juridiques importants, puisqu’ils permettent d’acquerir la propriete suite au passage du temps. La bonne foi joue un role relativement modeste dans la prescription acquisitive ou dans l’adverse possession, ce qui n’implique toutefois pas l’immoralite de ces mecanismes. Non seulement la bonne foi joue un certain role, tant d’un point de vue substantiel que formel, mais il existe des arguments theoriques qui justifient la prescription acquisitive et la possession adverse et rendent ces mecanismes legitimes. Aux cotes de justifications fondees sur des arguments moraux et economiques, ce qui permet principalement de les legitimer est un argument fonde sur l’ordre social relie a l’interet public. Par ailleurs, en plus d’une justification theorique, la prescription acquisitive et la possession adverse ont une utilite ou legitimite pratique, specialement dans les traditions ou la publicite des droits est essentiellement une question d’opposabilite aux tiers, mais aussi dans une moindre mesure dans les traditions qui ont adopte le systeme de publicite Torrens. Finalement, on peut se demander si la prescription acquisitive peut etre analysee comme une forme d’expropriation privee. La compensation du proprietaire depossede pourrait alors infuser une plus grande legitimite au droit de la prescription acquisitive et de la possession adverse.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133782825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"National Priorities 2016: The Future of Canadian Energy Policy","authors":"Benjamin Dachis","doi":"10.2139/SSRN.2716380","DOIUrl":"https://doi.org/10.2139/SSRN.2716380","url":null,"abstract":"Canada’s energy sector will need to think about more than just low oil prices in 2016. There are numerous structural issues facing the sector that will need to be overcome, according to a new report from the C.D. Howe Institute. In “The Future of Canadian Energy Policy,” the second edition of the Institute’s National Priorities 2016 series, author Benjamin Dachis contends that getting elements of energy policy right should be made a national priority.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115272919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Payment Law: Legislative Competence in Canada","authors":"B. Geva","doi":"10.2139/SSRN.2767604","DOIUrl":"https://doi.org/10.2139/SSRN.2767604","url":null,"abstract":"This article addresses the legislative competence in Canada in relation to regulatory and transactional aspects of payment of law. Setting out the parameters of \"payment law\", the article examines the federal legislative powers in relation to bills and notes as well as baking, in broader constitutional and historical context, and argues for federal jurisdiction. A possible legislative role for the provinces is also discussed.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114469310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Taxing Stock Options: Efficiency, Fairness and Revenue Implications","authors":"J. Mintz, Ven Balaji Venkatachalam","doi":"10.11575/SPPP.V8I0.42539","DOIUrl":"https://doi.org/10.11575/SPPP.V8I0.42539","url":null,"abstract":"The federal Liberals and the NDP are right about this much: There is a more sensible way to tax the stock options that are granted as compensation by corporations than the approach the federal government takes now. But both parties are wrong about how much revenue an appropriate change in current tax policy will add to the treasury. Far from the half-billion dollars or more that both parties claim they will raise in federal tax revenue by changing the taxation of stock options, the appropriate reform will virtually raise no revenue. It could actually result in marginally lower tax revenue. As it stands, stock options are treated differently than salary and other forms of cash compensation when it comes to taxing an employee or director, in that they are subject to only half taxation, similar to capital gains. They are also treated differently than cash compensation for the corporation granting the options, in that they cannot be deducted from corporate income tax. The federal NDP and Liberals have both accepted the growing criticism, which only intensified in the aftermath of the 2008 financial crisis, that the lower tax rate is an unfair tax break for those employees who receive stock options. Both parties have proposed to change that, leaving an exemption for startup companies only, with the NDP proposing full personal taxation for all stock options except for start-up companies and the Liberals proposing it for options-based compensation exceeding $100,000. Treating stock options the same as cash compensation would indeed be more tax efficient, reducing the distortionary effect that can influence company compensation packages to give more weight to stock options and less to cash than they might otherwise. But the only way to ensure that efficiency is by treating both the personal tax side of the benefit, and the corporate tax side of the benefit, in the same way as other employee compensation. That is, applying full taxation to the recipient means also allowing the same deduction to an employer allowed for other forms of compensation. Changing only the personal side merely replaces one type of distortion with another, and discourage employers from granting options, by making it a more expensive form of compensation compared to any other. The NDP predicts that its proposal to impose full personal taxation on stock options will raise annually $500 million leading to a tax revenue collection of $ 2 billion in the next four years. The Liberals also predict that their similar proposal will actually raise more: approximately $560 million annually. But neither proposal acknowledges the necessary symmetrical adjustment for corporations — the tax deductibility of stock-option benefits. If we estimate the federal and provincial revenue effect from the full taxation of stock options using data from recent years reflecting the options granted by the largest 100 public corporations in Canada, projected forward to 2015, we find that the tax revenue gain is ","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125018316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Prevalence of Advance Notice Provisions in Corporate Bylaws","authors":"A. Anand, Michele Dathan","doi":"10.2139/SSRN.2662688","DOIUrl":"https://doi.org/10.2139/SSRN.2662688","url":null,"abstract":"In recent years, firms have implemented advance notice provisions (ANPs) in their bylaws. ANPs require shareholders to comply with certain procedures and disclosure requirements if they intend to nominate directors at a shareholders’ meeting. With a focus on ANPs, this is the first study that examines bylaw changes from an empirical standpoint. Specifically, we examine proposed and implemented bylaw amendments between 2004 and 2015 for 1,156 Canadian corporations listed on the Toronto Stock Exchange. We hypothesize that firms more vulnerable to a takeover bid or proxy contest are more likely to propose an ANP. In univariate and multivariate analysis, we find support for this hypothesis along several measures of vulnerability, including peer exposure to a proxy contest or takeover bid, industry dummies, and various measures of shareholder concentration. We do not find evidence to support an alternative hypothesis that firms propose an ANP in lock-step with others in their industry. We also examine the potential rationales for proposing an ANP using an event study. We conclude that ANPs are implemented by vulnerable firms seeking to impede a change of control.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129836747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Big Data and Tax Haven Secrecy","authors":"A. Cockfield","doi":"10.5744/ftr.2016.1808","DOIUrl":"https://doi.org/10.5744/ftr.2016.1808","url":null,"abstract":"While there is now significant literature in law, politics, economics, and other disciplines that examines tax havens, there is little information on what tax haven intermediaries—so-called offshore service providers— actually do to facilitate offshore evasion, international money laundering, and the financing of global terrorism. To provide insight into this secret world of tax havens, this Article relies on the Author’s study of big data derived from the financial data leak obtained by the International Consortium for Investigative Journalists (ICIJ). A hypothetical involving Breaking Bad’s Walter White is used to explain how offshore service providers facilitate global financial crimes. A transaction cost perspective assists in understanding the information and incentive problems revealed by the ICIJ data leak, including how tax haven secrecy enables elites in nondemocratic countries to transfer their monies for ultimate investment in stable democratic countries. The approach also emphasizes how, even in a world of perfect information, political incentives persist that thwart cooperative efforts to inhibit global financial crimes.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"111 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131622746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peak Power Problems: How Ontario's Industrial Electricity Pricing System Impacts Consumers","authors":"Anindya Sen","doi":"10.2139/ssrn.2617388","DOIUrl":"https://doi.org/10.2139/ssrn.2617388","url":null,"abstract":"The Ontario government should scrap its peak-demand electricity-pricing program for large industrial electricity users in order to lower costs for Ontario households, according to a new C.D. Howe Institute report. In “Peak Power Problems: How Ontario’s Industrial Electricity Pricing System Impacts Consumers,” author Anindya Sen suggests that this program is responsible for one-quarter of the increased costs of electricity for households.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125426342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Cost of Seeking Civil Justice in Canada","authors":"N. Semple","doi":"10.2139/SSRN.2616749","DOIUrl":"https://doi.org/10.2139/SSRN.2616749","url":null,"abstract":"How much does it cost individual Canadians to seek civil justice? This article compiles empirical data about the monetary, temporal, and psychological costs confronting individual justice-seekers in this country. The article suggests that analysis of private costs can improve access to justice in two ways. First, it can help public sector policy-makers to reduce these costs. Second, it can help lawyers and entrepreneurs to identify new, affordable ways to reduce the costs that are most onerous to individuals with different types of civil legal need.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134328395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Navigating the Evidence: Communicating Canadian Health Policy in the Media","authors":"K. O'Grady, N. Roos, Shannon Turczak, Robert L. Brown, H. Chochinov, Nicole F. Bernier, V. Menec, B. Mount, D. Contandriopoulos, M. Perroux, R. Mcmurtry, L. di Matteo, C. Flood, M. Grignon, R. Lavergne, K. McGrail, Don Dick, L. Woodhouse, H. Lazar, L. Hedden, M. Barer, F. Béland, Michael J. Schull, M. Stabile, R. Meili, M. Dutt, S. Duckett, J. Millar, L. Rothman, G. Bloch, L. Ford-jones, J. McCormack, P. Allison, Danyaal Raza, M. Brownell, Nathan C. Nickel, S. Driedger, A. Cassels, Charles Wright, M. Offringa, T. Klassen, S. Morgan, K. Smolina, J. Lexchin, M. Gagnon, D. Juurlink, Danielle Martin, S. Shanker, Justin Joschko, Gerald Giesbrecth, P. Kurdyak, D. Goldbloom, J. Sareen, Stephanie L. Leon, M. Cappelli, J. Heymann, D. Barthold, T. Lieberman","doi":"10.2139/SSRN.2647089","DOIUrl":"https://doi.org/10.2139/SSRN.2647089","url":null,"abstract":"Since 2011, we’ve worked to create a dialogue between Canada’s journalists and academic health policy experts to enrich the quality and quantity of health policy stories in the Canadian media. We work with a Media Advisory Board made up of journalists and professors of journalism from across the country who let us know what their needs, constraints and objectives are from a journalistic perspective. We also have a network of more than 80 health policy academics who are ready and available to be interviewed by the media and provide a non-partisan, evidence-based perspective from their areas of expertise.Working together, we have created a number of tools for enabling media coverage of health policy issues in Canada, including the preparation of media backgrounders, infographics, posters, podcasts and videos that highlight the evidence, and we conduct webinars, seminars and conferences by and for both journalists and academics alike.But our most successful initiative thus far has been having our academic experts authorOp-Ed articles on health policy issues — highlighting the evidence; they work with a professional editor to follow specific media guidelines, and then we publish the commentaries in the biggest media outlets across the country. The table below illustrates how successful this strategy has been and how receptive media outlets have been to these stories — increasingly so.This book is a selection of Op-Eds we’ve published in media outlets across the country (in both French and English) from October 2013 to October 2014. It thus provides a snapshot of Canadian health policy in the news. It is the third volume in our series (see also Canadian Health Policy in the News (2013) Making Evidence Matter in Canadian Health Policy (2014)) — all made available for free so that they may be read and used widely in educational settings.Topics are organized by chapter headings that address issues such as our challenges with providing Mental Health care; new models for Pharmaceutical Policy and commentaries that flag the myths and truths about our Aging Population and how it will impact health services. Health Care Costs and Spending are always a concern and are raised by many of the essays here including the costs of health human resources and technology. Many of our academics address the ways in which Health is More than Health Care including such issues as poverty, housing and education, while others caution that More Care is Not Always Better. Still other commentaries highlight the dangers and opportunities with Private, For-Profit Solutions to health care funding and delivery, and others compare Canadian and American Health Systems.Collected together, we hope these Op-Eds engage and enrich the dialogue and debate on a health care system that’s so important to Canadians. As we head into a federal election year in 2015, it seems certain that many of these issues will come to the fore, and it serves our democratic system that they be aired and discusse","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132705346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Federal Preemption of State Regulation of Airline Pricing, Routes, and Services: The Airline Deregulation Act","authors":"P. Dempsey","doi":"10.2139/SSRN.2734212","DOIUrl":"https://doi.org/10.2139/SSRN.2734212","url":null,"abstract":"This article examines the jurisprudence surrounding federal preemption of state regulation of airlines.","PeriodicalId":243835,"journal":{"name":"Canadian Law eJournal","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132336569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}