The link #7 ... July 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 was assented to on June 13, 2002 and became chapter 22 of the Statutes of Canada 2002. This act 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).

Research contracts on Canadian Bijuralism

Two contracts, one of which pertains to tax matters, have been awarded to law students enrolled in a graduate studies program for 2002-2003. Ms. Josée Vigeant will be analyzing limitation periods as they apply to tax debts.

Workshop on Harmonization and Bijuralism on October 1st, 2002: The Department of Justice and the Canadian Tax Foundation (C.T.F.) will be holding a specialized workshop on Canadian bijuralism and tax legislation. This workshop will be held in Toronto on Tuesday, October 1st, 2002, during the afternoon of the last day of the C.T.F.'s 54th Conference (2002). Enclosed is the preliminary program. The speakers will be Professors David Duff (interpretation and caselaw) and Catherine Brown (use of the concept of beneficial ownership: a common law perspective), Me Diane Bruneau (trusts: a civil law perspective) and Me Mark Brender (use of the concept of beneficial ownership: a civil law perspective).

Articles on Canadian Bijuralism

The third chronicle on harmonization, written by André Ouellette and Mathieu Legris, was published in the A.P.F.F.'s Revue de planification fiscale et successorale (vol 23, no 1). It deals with the St-Hilaire case and bijural terminology records .

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