The link #14 ... November 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 and bijuralism news.
Publication of An Article on The Concept of Gift / Don
The Fiscal and Financial Planning Association (A.P.F.F.) recently published an article written by Joseph Sirois of the Tax Law Team on the concept of gift: "Le concept de "don"/gift: étude comparative droit civil - common law - droit fiscal", R.P.F.S., Vol. 24, no. 2, pp. 381-422. The article consists of an analysis of this concept from a provincial private law perspective (civil law and common law). The second part of his article pertains to the meaning of this concept in federal tax legislation. He concludes with comments on new subsections 248(30) and (32) of the Legislative Proposals Pertaining to the Income Tax Act released on December 20, 2002. These new provisions will ensure a uniform tax treatment regardless of differences between civil law and common law. Although the article is published in French, an English version is available on request.
Research Paper on Canadian Bijuralism
Véronique Denys finished her report titled "La dévolution irrévocable". She analyses the meaning of the term dévolution irrévocable for civil law purposes as well as the meaning of "indefeasibly vested" / dévolution irrévocable in a common law environment before looking at the problems encountered in tax law that stem from the use of these concepts.
Josée Vigeant produced her report entitled La prescription des dettes fiscales : tout se joue avec 6 ans! (French only). She analyses the Markevich decision as well as the limitation periods that apply to the collection of federal tax debts and the interruption and suspension of limitation periods.
The reports are available to all who are interested in reviewing them and providing us with feedback. The English versions will be available in the weeks to come.
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