The link #16 ... May 2004

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.

Research on Canadian Bijuralism

Professor Janet Walker from York University will be studying many conflict of laws problems that stem from the relationship between federal law and provincial private law. In her report she will be addressing, inter alia, the issue of the interaction between the interpretation rules found in sections 8.1 and 8.2 of the Interpretation Act and conflict of laws rules.

A special edition of the Program of Research Contracts on Canadian Bijuralism was held within the context of the international conference Codes et codification to celebrate the Civil Code of Quebec's 10th anniversary (September 2004). Two student research contracts were awarded: M. Jean-Paul Gakwerere will study the common law's influence on the concept of sale under Quebec civil law whereas M. Hoi Kong will study codal amendments in a bijural environment.

Publication on Bijuralism

The latest column on the harmonization of federal tax legislation, written by Mr. André Ouellette has been published in the A.P.F.F.'s Revue de planification fiscale et successorale (2003, vol. 24, No. 4) : "Bijuridisme et fiscalité : aspects internationaux".

Seminar on trusts

Ms Sandra Hassan gave a conference at the A.P.F.F.'s Colloque sur les fiducies last February 11 and 12. The paper "Impact du bijuridisme canadien en matière d'imposition de certains types de fiducies" is available via the A.P.F.F.; the English version will soon be available (on request).