The link #20 ... March 2005
The Bijural Revision Services Unit (Taxation) of the Legislative Revision Services Group of the Department of Justice of Canada is pleased to keep you posted on the most recent harmonization news.
Canadian Legislative Bijuralism Website
The Canadian Legislative Bijuralism Website is now available: http://www.bijurilex.org. Its purpose is to inform you about the stakes and challenges of bijuralism in the federal legislation of Canada. It contains a complete source of documents and references on legislative bijuralism. It was also conceived as a place for sharing and developing knowledge on the subject.
- Tax compilation
- This section contains the research reports, articles, chronicles and studies pertaining to Canadian bijuralism and the harmonization of federal tax legislation that were either published (or soon will be) or for which a prize was awarded since 2000. It also contains every issue of the electronic newsletter "The Link".
- Bijural revision
- This section helps to learn more about the bijural review of federal legislation in Canada. The statutes and documents contained in this section are among the most important achievements with respect to legislative bijuralism. For example, you will find the harmonization bills and acts resulting from the bijural review process. Furthermore, this section contains information about the foundations, objectives and methodology of bijural review.
The site also contains a Bibliography and a Search engine.
The Canadian Legislative Bijuralism website was created by a group of lawyers working within the Legislative Services Branch of Justice Canada in collaboration with collegues of Francophonie, Justice in Official Languages and Legal Dualism of Justice Canada.
We invite you to place our site in your bookmarks.
Publication on Bijuralism
The latest column on the harmonization of federal tax legislation, written by Sandra Hassan (with the collaboration of Chikwa Zahinda), was published by the A.P.F.F.: "Commentaires sur les affaires Fiducie Sylvie Vallée c. Canada et Hewlett Packard Ltd. c. Canada", (2004), vol. 25, no 2, R.P.F.S., Montreal, Association de planification fiscale et financière, pp. 533-550 (English version to come).
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