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.

Publication on Bijuralism: The latest column on the harmonization of federal tax legislation, written by Marie-Claude Gaudreault, has been published in the A.P.F.F.'s Revue de planification fiscale et successorale (2003, vol. 24, no. 3). In this column entitled "Bijuridisme législatif : fondements et mode d'emploi" ("Legislative Bijuralism: Its Foundation and Its Application"), the author describes the origins of Canadian bijuralism, the evolution of the drafting policies which led to legislative bijuralism and the reasons behind the harmonization of federal legislation.  She explains the various harmonization techniques currently used, highlights why the typographical marking of federal legislation is not an option and presents the administrative tools available to facilitate the interpretation of a bijural text. The English version is available on request.

Program for Research Contracts on Canadian Bijuralism:The 5th edition of the Program is now closed. Two contracts have been granted: one in the tax field and one in comparative law.  Mrs. Venetia Putureanu will be analysing the civil law's simulation and counter letter, the equivalent common law concepts and their application in Canadian Tax law.  The second contract, granted to Etienne Giasson, pertains to the concept of sale in Quebec and the other provinces.

The English version of Véronique Denys' report titled "La dévolution irrévocable" is now available. 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

Seminar on Trusts: Marc Cuerrier and Sandra Hassan are invited to speak, with Mark Brender, at the APFF's "Colloque sur les fiducies" (Seminar on trusts) on February 11 and 12.  Their presentation will cover the civil law and common law trusts as well as certain problems that flow from the interaction of the Income Tax Act and the Civil Code of Québec in this field.