The link #10 ... January 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.

Launching of the Collection of Studies in Tax Law

On Thursday January 30th, 2003, the Fiscal and Financial Planning Association (A.P.F.F.) and the Department of Justice will launch a collection of studies: "The Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism: Collection of Studies in Tax Law" (Only available in French). This collection of studies deals exclusively with the harmonization of tax legislation.

The launch will take place at 3:00 p.m. in the Atrium of the Departmental Library in Ottawa (East Memorial Building, 275 Sparks Street). This event will feature speeches by the Honourable Alban Garon, Chief Judge of the Tax Court of Canada, Mr. Mario Dion, Associate Deputy Minister of Justice and Mr. Yvon L. Caron, President and General Manager of the A.P.F.F. We cordially invite you to attend this book launch. If you have not already confirmed your attendance, please advise Nancy Bouffard at (613) 952-5376 or by e-mail at by noon on Thursday.

Other Publication on Bijuralism

Another column on the harmonization of federal tax legislation, written by Benoit Mandeville, was published in the A.P.F.F.'s Revue de planification fiscale et successorale (Vol. 23, no. 3). This fifth column reviews the case law dealing with the rule of complementarity of federal tax legislation with provincial private law. The article analyzes the main decisions on the issue that have been rendered over the last fifty years.

Research contracts on Canadian Bijuralism

A research contract was awarded to Professors Catherine Brown and Diane Bruneau who will prepare recommendations in order to harmonize the provisions of the ITA in which the concept of "beneficial ownership" is used. In addition, discussion tables are currently being held with various experts, practitioners and professors - in order to identify problems related to bijuralism at the international tax level.

This number of The Link was written by André Ouellette of the Tax Law Team.