THE LINK (November 10th 2004)
THE LINK (November 10th
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.
Harmonization Bill No.
2: On October 19, Harmonization Bill No. 2 was
tabled in the Senate and became Bill S-10. It received first
reading on October 19 2004 and second reading on October 26 2004
before being referred to the Standing Committee on Legal and
Constitutional Affairs. Bill S-10 follows Bill C-37 which had
been tabled in the House of Commons in May 2004 but died on the
Order Paper.
"As its title
indicates, Bill S-10 is the second of a series of bills, all of
which have the same purpose: to harmonize federal law with
the civil law of the Province of Quebec by amending certain federal
statutes so that both the French-language and English-language
versions take into account the common law and the civil law.
With a few exceptions, this second series of harmonization
proposals is designed to complete the harmonization of all of the
Acts that were partially harmonized by the Federal
Law–Civil Law Harmonization Act, No. 1 in 2001. As
only some fields of private law were taken into account at that
time, this second series of proposals covers the remaining fields
of private law." (Legislative Summary, prepared by
Wade Raaflaub)
Certain taxation acts are
partially harmonized in Bill S-10: the Employment Insurance
Act, the Canada Pension Plan, the Customs
Act and the Excise Act. The following
concepts are harmonized in these acts: (1) the civil law term"liquidator of a succession" is added where reference is made to
the "executor"; (2) in the English version, the civil law term"solidary liability" is added where the expression "joint and
several liability" is used; and (3) in the English version, the
civil law terms "hypothecary creditor" and "hypothecary
debtor" are added where reference is made to the
terms "mortgagee" and "mortgagor".
Study in Comparative
Law: A comparative analysis of the
civil law leasing and the common law's lease financing was
published as in the A.P.F.F.’s Revue de
planification fiscale et successorale (2004, vol. 25,
No. 2) : "La location à bail, la locationà titre de sûreté en common law et
le crédit-bail du droit civil
québécois". The paper is presently available
only in French.
To add a name to the distribution list or for questions or
comments, please send an email toSandra Hassan.
THE LINK (May 4th 2004 )
THE LINK (May 4th 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).
To add a name to the
distribution list or for questions or comments, please send an email
to Sandra Hassan.
