The link #22 ... October 2005

The Bijural Revision Services Unit (Taxation and Comparative Law) 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.

Symposium on the Harmonization of Federal Tax Legislation and Canadian Bijuralism 

On October 5, a symposium was held in Quebec City on the harmonization of federal tax legislation and Canadian bijuralism. This symposium took place during the 2005 Convention of the Fiscal and Financial Planning Association (A.P.F.F.). The presentations were made by most of the authors of reports that were recently published in a second collection of studies: The Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism – Second Collection of Studies in Tax Law (2005). (The text can be obtained by contacting the A.P.F.F.).

The presentations dealt with the following subjects:  “Contract of Employment: Why Wiebe Door Services Services Ltd. Does not Apply in Quebec and What Should Replace It” (Honourable Judge Pierre Archambault, Tax Court of Canada), the concept of ownership in civil law and in common law (Professor Aline Grenon), the limitation of tax debts (Me Josée Vigeant), indefeasible vesting (Me Véronique Denys) and questions related to bijuralism in the context of international commercial transactions (André Ouellette). Me Sandra Hassan also outlined the amendments related to bijuralism that were included in the revised legislative proposals of July 18, 2005 to amend the Income Tax Act.  Please note that, in addition to the topics listed above, two other texts are included in the collection of studies but were not presented at the symposium: collection from a partnership (Professor Charlaine Bouchard) and the taxation of certain types of trusts (Me Sandra Hassan).

Publication of a Text on Jurilinguistics 

The Quebec Research Centre of Private and Comparative Law recently published a text on jurilinguistics: Jurilinguistique : entre langues et droits / Jurilinguistics: Between Law and Language. This text was prepared under the direction of Professor Jean-Claude Gémar of the University of Geneva and of Dean Nicholas Kasirer of McGill University; it includes papers that examine fundamental problems as well as practical issues which result from the interaction of different legal systems and languages. Among the articles in this text, you will find articles by Mr. Justice Bastarache of the Supreme Court of Canada (“Les difficultés relatives à la détermination de l’intention législative dans le contexte du bijuridisme canadien et du bilinguisme législatif canadien”), by Dean Kasirer (“A Civilian Dictionary for the Common Law of the droit commun” and “Is the Canadian Jurilinguist – Living entre langues et droits – A Middle Power?”) and by Me France Allard (“Entre le droit civil et la common law : la propriété en quête de sens”). The text is available at éditions Thémis of the University of Montreal.

Comparative Law Presentations 

Results of studies in comparative law and tax law were presented to tax litigation counsel of the Department of Justice. First, Me Chikwa Zahinda and Me Michelle Desrosiers examined the common law rectification orders and the civil law concept of correction. Then Venetia Putureanu and Professor Diane Bruneau analyzed the civil law concepts of simulation counter-letters and the corresponding common law concepts. If you are interested in having either or both of these subjects presented to your unit, please communicate with us.