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No. 37  (December 2011)

• Third Harmonization Act in Force – Royal assent granted on November 29, 2011
• Common Law Gift – The Ontario Court of Appeal overturns the lower court ruling in McNamee and finds that "gift" established in the circumstances
• Case Updates – SCC will hear Quebec revenue agency's appeal in Services Environnementaux AES inc. and agrees to hear motions for reconsideration of the applications for leave to appeal in the Antle and The Renée Marquis-Antle Spousal Trust cases
• Extended Tax Group – Meeting held September 14, 2011
• Recent Publications – Two articles of interest, by Professor Aline Grenon and by Mr. Edmund Coates, and the launch of an improved Bijurilex website
• Submissions Available on OECD Website – Consultation period on the OECD "beneficial owner" proposals ends

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No. 36  (July 2011)

• "Beneficial Owner" for Tax Treaty Purposes – Under consideration by OECD and the TCC
• Employment status – Agreement on result but judicial debate over methodology continues
• Fishing licences are "property" for purposes of the Income Tax Act – The Queen v. Haché, 2011 FCA 104
• Common Law Gift – Two recent cases find no gift established
• Rectification under the Civil Code of Quebec – Affirmed by the Quebec Court of Appeal in Services environnementaux AES inc., 2011 QCCA 394

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No. 35  (January 2011)

• Federal Law–Civil Law Harmonization Act, No. 3 – Bill S-12 receives first reading in the House of Commons
• New Quebec Business Corporations Act – Coming into force February 14, 2011
• Flow-through of Tax Attributes Achieved Through Provincial Law – Envision Credit Union v. The Queen, 2010 TCC 576

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No. 34  (October 2010)

• Provincial Exemptions from Seizure Upheld by Alberta Court – Mutter (Re.), 2010 ABQB 312
• Recent Publications – Two new articles of interest, by Professor Benoît Pelletier and by M^e France Allard
• Federal Law–Civil Law Harmonization Act, No. 3 – Bill S-12 tabled in Senate
• Draft Tax Legislation – July 16, 2010 Legislative Proposals Provide for Bijural Expression in the Income Tax Act
• The 10th Edition of the Program of Research Contracts on Canadian Bijuralism

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No. 33  (June 2010)

• Extended Tax Group Meets – A forum for exchange on bijural issues
• Statutory Set-off at Section 224.1 ITA "a complete departure from the civil law concept of compensation" – Bertrand Bouchard v. AG Canada, 2009 FCA 321
• "Beneficiary" broadly defined – The Quenn v. Propep inc., 2009 FCA 274
• ETA Subsection 123(1) "Security interest" – DMRQ v. Polymère Epoxy-Pro inc. and Frare & Gallant Ltée, 2009 FC 912
• The Velcro Canada case moves ahead – Is a resident of the Netherlands the "beneficial owner" of royalties arising in Canada?
• Recent Publication – Professor David Duff's arguments in favour of a statutory definition of "acquisition"

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No. 32  (September 2009)

• The other principle of legislative bijuralism – Caisse populaire Desjardins de l'Est de Drummond v. The Queen, 2009 SCC 29
• Cabinet Directive on Law-making – A tenth anniversary for the directive which plays a critical role in the recognition and application of bijural principles
• The 2009 edition of the Program of Research Contracts on Canadian Bijuralism is launched – Deadline for the submission of research proposals: December 1, 2009

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No. 31  (June 2009)

• Criteria for distinguishing an employee from a contractor in civil law – Grimard v. The Queen, 2009 FCA 47
• The meaning of beneficial owner for tax treaty purposes – No appeal from The Queen v. Prévost Car Inc., 2009 FCA 57
• Legislation – S.C. 2009, c. 2, s. 76(5) solves problems brought to light by the Thibault case

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No. 30  (April 2009)

• Jurisprudence – Court of Appeal rejects Crown appeal in Prévost Car Inc.
• International – Advisory Panel releases its findings on Canada's system of international taxation
• Income Tax Act – Analysis of the concept of acquisition underway
• Harmonization Legislation – Measures in former Bill C-10 not yet re-introduced

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No. 29  (October 2008)

• Bijuralism and the Interpretation of International Agreements – Focus on the undefined terms in Canada's tax treaties
• National Conferences – Canadian Institute for the Administration of Justice
• Harmonization Legislation – Bill C-10 ceases to exist with dissolution of Parliament

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No. 28  (July 2008)

• June 4, 2008: Extended Tax Group Convened – An opportunity to discuss the concepts of "acquisition" , "heirs" , "estate" , "trust" under the civil law of Quebec, and "gift"
• Workshop on Bijuralism – Department of Justice presents a workshop at 53^rd Quebec Bar Association conference
• Harmonization Legislation – Bill C-10 before Senate

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No. 27  (March 2008)

• Consultation Period – Third series of proposals to harmonize federal law with the civil law of the Province of Quebec (February 1, 2008-April 30, 2008)
• Revue juridique Thémis – A second special issue of the Revue juridique Thémis produced in collaboration with the Department of Justice Canada was launched on February 20, 2008. This special issue (Volume 42, Nos. 1 and 2 - 2008) is devoted to harmonization and bijuralism issues related to the Canada Business Corporations Act

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No. 26  (January 2008)

• Application for leave to appeal dismissed – The Minister of National Revenue v. Combined Insurance Co. of America
• Supreme Court of Canada dismisses appeal – A.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue Agency
• Harmonization Legislation – Bill C-10 replaces Bill C-33

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No. 25  (April 2007)

• Recent decision on bijuralism – Combined Insurance Co. of America (FCA)
• Appeal before the Supreme Court of Canada – A.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue Agency
• Harmonization Legislation – Bill C-33 at second reading before the House of Commons

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No. 24  (June 2006)

• Publication on Bijuralism (I) – Comparative law article on the doctrine of rectification of contracts
• Publication on Bijuralism (II) – Column on recent tax caselaw and on the Supreme Court of Canada decision in D.I.M.S v. A.G. Québec
• Presentation – Recent tax case law

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No. 23  (December 2005)

• Recent caselaw on bijuralism (I) – 9041-6868 Québec inc. (FCA)
• Recent caselaw on bijuralism (II) – 9079-6038 Québec inc. (TCC)
• Publication – Column on the second harmonization act
• Index of Bijuralism and Harmonization Caselaw

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No. 22  (October 2005)

• Seminar on the Harmonization of Federal Tax Legislation and Canadian Bijuralism – APFF Conference (Summary)
• Publication – Text on Jurilinguistics 
• Comparative Law Presentations
  1) Common law rectification orders and the civil law concept of correction
  2) Civil law concepts of simulation counter-letters and the corresponding common law concepts

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No. 21  (July 2005)

• Seminar on the Harmonization of Federal Tax Legislation and Canadian Bijuralism – APFF Conference (October 5, 2005)
• Harmonization Legislation – Release of Revised Legislative Proposals
• Canadian Legislative Bijuralism Website – Bijurilex

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No. 20  (March 2005)

• Canadian Legislative Bijuralism Website – Bijurilex
• Publication – Case comment on the Fiducie Sylvie Vallée and Hewlett Packard Ltd. decisions

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No. 18 (November 2004)

• Harmonization Legislation – Tabling of the Federal Law - Civil Law Harmonization Act, No. 2 (S-10)
• Publication – Comparative law study on the civil law leasing and the common law's lease financing

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No. 17 (August 2004)

• Caselaw – Judgements in Fiducie Sylvie Vallée (TCC) and in Hewlett Packard (FCA)
• Research on Canadian Bijuralism – The limitation of tax debts
• Publication – Column on the option in a bijural context
• Montreal Conference – Workshop on Bijuralism and Commercial Contracts in the Americas

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No. 16 (May 2004)

• Research on Canadian Bijuralism – Grant of contracts
• Publication – Column on some international aspects of bijuralism
• APFF Seminar on Trusts – Text is now available

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No. 15 (January 2004)

• Publication – Column on legislative bijuralism
• Program for Research Contracts on Canadian Bijuralism – Grant of a contract for the study of simulation and counter-letters
• APFF Seminar on Trusts

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No. 14 (November 2003)

• Publication – Article on the concept of "gift" (don)
• Research Papers on Canadian Bijuralism –"Indefeasibly vested" and The limitation of tax debts

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No. 13 (August 2003)

• Special edition of the Canadian Tax Journal – Taxation and bijuralism
• Publication – Column on acquisition and disposition
• Program for Research Contracts on Canadian Bijuralism – Launching of 5^th edition of the Program

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No. 12 (June 2003)

• Presentation by Professor David Duff on the Income Tax Act and bijuralism
• Research Paper on Canadian Bijuralism – The limitation of tax debts
• Program for Research Contracts on Canadian Bijuralism – 5^th edition

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No. 11 (April 2003)

• Caselaw – Judgement in Markevich v. Canada (SCC)
• Publication – Column on the dissociation of federal tax legislation

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No. 10 (January 2003)

• Publication – Launching of the Collection of Studies in Tax Law
• Publication – Column on the complementarity of federal tax legislation with provincial private law
• Research Contracts on Canadian Bijuralism – Concept of beneficial ownership

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N^o 9 (October 2002)

• Publication – Launching of the Collection of Studies in Tax Law
• Workshop on Bijuralism – CTF Conference (October 2002)
• Caselaw – Hearing of appeal in Markevich

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No. 8 (September 18, 2002)

• Caselaw – Judgement in Schreiber v. Canada (SCC)
• Workshop on Bijuralism – CTF Conference (October 2002)
• Publications –Collection of studies on Canadian bijuralism

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No. 7 (July 5, 2002)

• Harmonization Legislation – Royal assent given to An Act respecting the taxation of spirits, wine and tobacco and the treatment of ships' stores (Bill C-47)
• Research Contracts on Canadian Bijuralism – Grant of a contract for the study of the limitation of tax debts
• Workshop on Bijuralism – CTF Conference (October 2002)
• Publication – Column on the St-Hilaire decision and on bijural terminology records

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No. 6 (April 11, 2002)

• Harmonization Legislation – Bill C-47, An Act respecting the taxation of spirits, wine and tobacco and the treatment of ships' stores (First reading)
• Publications – Preparation of a collection of studies on Canadian bijuralism and column on harmonization

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No. 5 (February 4, 2002)

• Publication – Bijural Terminology Records
• Harmonization Legislation – Bill C-47, An Act respecting the taxation of spirits, wine and tobacco and the treatment of ships' stores (First reading)
• Publications – Research paper on Canadian bijuralism dealing with the retroactive effects of civil law conditional obligations  and first column on the harmonization of federal legislation (APFF review)

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No. 4 (November 20, 2001)

• Change of name of the Section and integration into the Legislative Services Branch
• Harmonization Legislation – Royal assent given to An Act to amend the Customs Act and to make related amendments to other Acts (Bill S-23)
• Research contracts on Canadian Bijuralism – Grant of a contract for the study of "vested indefeasibly"
• Publication – Second Collection of Studies on the Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism

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No. 3 (September 11, 2001)

• APFF Seminar – Harmonization of Tax Laws and Bijuralism
• Court Decision – English version of the judgment in St-Hilaire now available

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No. 2 (July 11, 2001)

• Harmonization Legislation – Royal assent given to the Income Tax Amendments Act, 2000 (C-22)
• Publication – Bijural Terminology Records
• Court Decision – Federal Court of Appeal judgement in St-Hilaire v. Canada

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No. 1 (May 25, 2001)

• Harmonization Legislation – Adoption of the Federal Law - Civil Law Harmonization Act, No. 1
• Harmonization Legislation – Bill C-22: Income Tax Amendments Act, 2000
• Collection of studies  – Publication of the second collection of studies on Canadian bijuralism

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