THE LINK (November 4th 2003 )
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 and
bijuralism news.
Publication of An
Article on The Concept of Gift / Don :The Fiscal
and Financial Planning Association (A.P.F.F.)
recently published an article written
by Joseph Sirois of the Tax Law Team on the concept of gift: "Le
concept de "don"/gift: Étude comparative droit civil - common law - droit
fiscal", R.P.F.S., Vol. 24, no. 2, pp. 381-422. The
article consists of an analysis of this concept from a provincial private
law perspective (civil law and common law). The second part of his
article pertains to the meaning of this concept in federal tax
legislation. He concludes with comments on new subsections
248(30) and (32) of the Legislative Proposals Pertaining to the Income Tax Act released on December 20, 2002. These new provisions will
ensure a uniform tax treatment regardless of differences between civil law
and common law. Although the article is published in French, an
English version is available on
request.
Research Paper on Canadian
Bijuralism:
Véronique Denys finished her report titled
"La dévolution irrévocable". She analyses the meaning
of the term dévolution irrévocable for civil law purposes as
well as the meaning of "indefeasibly vested" / dévolution
irrévocable in a common law environment before looking at the
problems encountered in tax law that stem from the use of these
concepts.
Josée Vigeant produced her report entitled La prescription des dettes
fiscales : tout se joue avec 6 ans! (French only). She analyses the Markevich decision as well as the
limitation periods that apply to the collection of federal
tax debts and the interruption and suspension of limitation periods.
The reports are available to all who are
interested in reviewing them
and providing us with feedback. The
English versions will be available in the weeks to
come.
To add a name to the distribution list or for
questions or comments, please send
an email to Sandra
Hassan.
