The link #6 ... April 2002

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.

Bill C-47

Bill C-47, An Act respecting the taxation of spirits, wine and tobacco and the treatment of ships' stores which contains some harmonized expressions is still at the first reading stage. C-47 contains the following harmonization changes: "mortgages on real property or hypothecs on immovables / hypothèques sur des immeubles ou biens réels" and "jointly and severally or solidarily" (the underlined text has been added).

Articles on Canadian Bijuralism

The Department of Justice in collaboration with the A.P.F.F. will be publishing a collection of eight (8) articles on the harmonization of tax laws. Each article will be published both in French and English. Moreover, the second chronicle on harmonization was published in the A.P.F.F.'s Revue de planification fiscale et successorale (vol 22, no 4). It deals with the research undergone during the past two years on certain harmonization problems.

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