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1
Halpern-Shavim, Zvi. "Policy Forum: Carrying On About Carrying On Business: A Response to "The GST/HST Obligations of Non-Resident E-Commerce Firms"." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 1053–67. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.halpern-shavim.
Анотація:
Non-resident suppliers of digital products and services are not required to collect and remit goods and services tax (GST)/harmonized sales tax (HST) if they are not "carrying on business" in Canada. The term "carrying on business" in Canada is not defined in the legislation. Leaving aside policy arguments in favour of, or against, requiring such non-resident suppliers without a physical presence in Canada to register, the author of this article considers whether the current legal framework should be reinterpreted to require such suppliers to become registered for GST/HST on the basis of a purely digital presence. He addresses these issues by considering the textual, contextual, and purposive meaning of the term "carrying on business" (and its permutations) in the Excise Tax Act (Canada) (ETA). He concludes that while developments in other areas of law, such as conflict-of-laws jurisprudence, may expand the common-law meaning of "carrying on business" in a jurisdiction to include having a purely digital presence, the interpretive framework particular for tax statutes in Canada, and the specific use of the term in the ETA itself, lead to the conclusion that a specific change in law would be the more appropriate way to impose registration and collection obligations on such non-resident suppliers.
2
Tredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.
Анотація:
Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Australia and Canada apply a more robust approach to prevent tax avoidance and also tend to include a wider range of transactions, as well as an unlimited time period in their regulation of the taxation of distributions on hybrid instruments. In addition to the anti-avoidance function, a strong incentive is created for taxpayers in Australia and Canada to invest in equity instruments as opposed to debt. This article suggests that South Africa should align certain principles in its specific rules regulating hybrid instruments with those in Australia and Canada to ensure optimal functionality of the South African tax legislation. The strengthening of domestic tax law will protect the South African tax base against base erosion and profit shifting through the use of hybrid instruments.
3
Noga, Tracy J., and Brett R. Wilkinson. "International Consulting Income: An Investigation of the Tax Implications of a U.S. Individual Working in Canada." Issues in Accounting Education 22, no. 4 (November 1, 2007): 775–81. http://dx.doi.org/10.2308/iace.2007.22.4.775.
Анотація:
This case explores the tax consequences that arise when a U.S. individual performs services in a foreign jurisdiction. The dynamic situation allows you to explore the different tax implications for both employees and independent contractors. You must identify not only applicable U.S. law but must also research and apply the U.S.-Canada tax treaty in determining the tax consequences.
4
Gelardi, Alexander M. G. "A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax." ATA Journal of Legal Tax Research 7, no. 1 (January 1, 2009): 76–89. http://dx.doi.org/10.2308/jltr.2009.7.1.76.
Анотація:
ABSTRACT: The Heroes Earnings Assistance and Relief Tax Act of 2008 amended the anti-avoidance provisions of the Internal Revenue Code for an expatriating taxpayer. The new law requires expatriating taxpayers to report a deemed taxable sale and repurchase of assets at the time that they expatriate. This is a change from the prior law where an expatriating taxpayer could be taxed by the U.S. for ten years after expatriation. The new U.S. rules are similar to rules that have been used by Canada to tax expatriating Canadian residents. This paper sets out the new U.S. rules and compares them to the Canadian departure tax. As can be seen, there are a number of similarities between the two countries' laws. However, there are also some major differences. The U.S. rules are more limited in application than the Canadian rules. As well as income tax, the U.S. legislators are concerned with estate and gift taxes, whereas the Canadian legislators are not.
5
Bevacqua, John. "Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 439–76. http://dx.doi.org/10.32721/ctj.2020.68.2.bevacqua.
Анотація:
There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controversies are not unique to Canada. The author proposes a range of options for addressing these issues. Intended as a primer for policy makers' attention and debate, these proposals are drawn from judicial and legislative approaches adopted in Canada, Australia, and New Zealand, and in other broadly comparable common-law jurisdictions.
6
Hilling, Axel. "Book reviews 2016." Nordic Tax Journal 2016, no. 2 (November 1, 2016): 128–32. http://dx.doi.org/10.1515/ntaxj-2016-0009.
Анотація:
Abstract This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax Agreements and General Anti-Avoidance Regulations, A Comparative Perspective) is recommended for those who study and work with international tax law. The book analyses how tax treaties’ function to limit contracting states’ taxing powers relates to national GAARs. A comparative analysis is made between Sweden and Canada. In the second review, the doctoral dissertation EU-domstolens restirktionsprövning i mal om de grundläggande frihterna och direkta skatter (The EU Court of Justice’s examination of the restriction requirement in its direct tax case law) is reviewed. The dissertation systemizes relevant CJEU’s case law and analyzes the Courts reasoning in deciding whether or not certain tax regulation is in conflict with EU fundamental freedoms.
7
Li, Peter. "Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case." Canadian Journal of Political Science 39, no. 4 (December 2006): 961–62. http://dx.doi.org/10.1017/s0008423906299967.
Анотація:
Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case, David Dyzenhaus and May Moran, eds., Toronto: University of Toronto Press, 2005, pp. 471.This is a collection of fifteen essays that addresses different aspects of the Chinese head tax case. Edited by two law professors and written mostly by lawyers and law professors, the collection has a strong legal flavour. The book begins with the legal case of Mack vs. Attorney General of Canada. However, the book does not provide a succinct summary of the case. In brief, the case involves three Chinese Canadians, Shack Jang Mack, Quen Ying Lee and Yew Lee, filing a statement of claim through their attorney in December, 2000, in a class action on behalf of head tax payers in the Ontario Superior Court. In all, the case went through three courts, and the original ruling dismissing the claim of head tax payers was upheld by the Court of Appeal and the Supreme Court.
8
Shatalow, Nicholas. "Policy Forum: The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 1035–52. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.shatalow.
Анотація:
E-commerce presents a broad range of challenges for policy makers. In the tax context, it has the potential to obscure the relationship between a firm and the appropriate taxing jurisdiction. This article explores the goods and services tax (GST)/harmonized sales tax (HST) obligations of non-resident e-commerce firms with no physical presence in Canada—specifically, whether those firms may be required to register for, collect, and remit GST/HST in respect of their activities in the Canadian market. Recent developments in the common law (albeit in a non-tax context) indicate that non-resident e-commerce firms with no physical presence in Canada may be found to be carrying on business in Canada. Since carrying on business in Canada is a key element in determining a person's GST/HST obligations, it is likely that non-resident e-commerce firms that are found to meet the requirement will be subject to such obligations in respect of taxable supplies made digitally in the Canadian market. That said, there is at present a great deal of uncertainty about the specific factors to be used in determining whether the activities of a non-resident e-commerce firm are sufficient to meet the carrying-on-business threshold. The author of this article recommends that Parliament should address this uncertainty by amending the Excise Tax Act to deem non-resident e-commerce firms to be carrying on business in Canada if they exceed specific de minimis sales thresholds.
9
Podshivalova, Daria Yakovlevna. "Financial-legal means of countering unscrupulous practices of business fragmentation in Canada." Налоги и налогообложение, no. 2 (February 2021): 85–92. http://dx.doi.org/10.7256/2454-065x.2021.2.34822.
Анотація:
Countering the practice of conducting business through several companies for obtaining tax benefits, or in other words, the practice of businesses is fragmentation is a relevant problem not only in the Russian Federation, but also foreign countries. Namely in Canada, small business are qualified for reduction in corporate tax – small business deduction (SBD). At the same time, it substantiated the need for the development of special financial-legal means for preventing taxpayers from misusing it. This article examines the Canadian experience of countering business fragmentation, and discusses various legal means implemented by the Canadian legislator. Special attention is given to the analysis of law enforcement practice of these legal means, including introduction of the “deemed association rule” (Paragraph 2.1, Section 256 of the Law “On Income Tax”). Foreign experience pertinent to legal regulation of countering the practice of business fragmentation has not previously become the subject of detailed analysis, which defines the scientific novelty of this article. The conclusion is made that Canada has a separate legal regulation in form of the general and special rules aimed at prevention of unscrupulous practices of business fragmentation. The Canadian tax authorities may apply certain special norms prior to resorting to broader discretion. Application of the “deemed association rule” based on determination of the purpose of separate existence of corporations, draws particular attention. The Canadian law enforcement practice developed the approach, according to which the implementation of this rule should be founded on the objective component and documentary evidence.
10
Setlakwe, Paul J. "La fiducie, l'usufruit et la substitution : analyse de certaines incidences fiscales." Les Cahiers de droit 26, no. 3 (April 12, 2005): 739–62. http://dx.doi.org/10.7202/042686ar.
Анотація:
This article deals with income tax and succession duty implications resulting from the use of Quebec civil law trusts, usufructs and substitutions. In the first part, the author examines income tax consequences under the Income Tax Act (Canada) and the Taxation Act (Quebec). In the second part, the author examines the specific and unique rules provided in the Succession Duty Act (Quebec) with respect to each institution and various estate planning techniques which have been used
11
Duff, David G. "Canadian Bijuralism and the Concept of an Acquisition of Property in the Federal Income Tax Act." McGill Law Journal 54, no. 3 (January 20, 2010): 423–62. http://dx.doi.org/10.7202/038891ar.
Анотація:
Abstract The acquisition of property plays an important role in the federal Income Tax Act (ITA), determining eligibility for a number of tax benefits, including entitlement to capital cost allowance, investment tax credits, and the deductibility of interest expenses incurred in respect of eligible property. In spite of its importance, the concept of an acquisition of property is not defined in the ITA, and it has been subject to divergent interpretations in the common law and the civil law. The author traces the sources of law informing the meaning of an acquisition of property in the common law and the civil law, and concludes that certain transactions may be subject to different tax consequences depending on whether they occurred in a common law province or in Quebec. The author demonstrates that the primary reference for determining whether a taxpayer acquired property—the twofold test in M.N.R. v. Wardean Drilling Ltd.—is premised on common law concepts and is incompatible with the goals of Canadian bijuralism expressed in the Federal Law—Civil Law Harmonization Act, No. 1 and section 8.1 of the federal Interpretation Act. In response to this contradiction, the author proposes a number of statutory amendments to ensure the uniform and predictable application of the ITA across Canada.
12
Soufani, Khaled. "Small Business Growth and Tax Policy in Canada—A Theoretical Model." Environment and Planning C: Government and Policy 21, no. 4 (August 2003): 567–78. http://dx.doi.org/10.1068/c0322.
Анотація:
The author develops a theoretical model for considering the impact and the compliance costs of taxation on the liquidity and the financial situation of small firms in Canada. The model addresses the tax burden that faces small firms at their different stages of growth and development, but the emphasis is on the start-up phase where small firms need more cash or liquidity relative to businesses at more developed stages of the business life cycle. It is recognized that one of the ways of bolstering the availability of cash and short-term liquidity for small firms is to offer them tax incentives and to design a system that reduces their compliance costs. The author looks at the importance of the small business sector and the stages of development and growth of firms; presenting the small business tax policy, and then providing some policy and managerial recommendations. The author's intention is not to measure direct tax and compliance costs, but simply to reflect on some key policy parameters.
13
Krever, Richard. "A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 517–37. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.krever.
Анотація:
Tim Edgar's passing in December 2016 dealt a severe blow to tax scholarship in Canada and globally, not to mention being a sad loss for this journal, to which he was a contributor for over three decades. Tim's books, journal articles, and book chapters spanned a wide spectrum of tax policy issues and have played a central role in helping policy makers, academics, and students understand some of the most conceptually and technically difficult areas of tax law. Tim's book on the taxation of financial arrangements, published by the Canadian Tax Foundation, is viewed by policy makers worldwide as the definitive authority on the subject, setting out a principled path to carving out the debt component of financial instruments and subjecting it to neutral accrual taxation. In a closely related area, his detailed analysis of the difficulties confronting policy makers who seek a neutral application of the goods and services tax (GST) to financial supplies is considered to be foundational work in the field, and his proposal to remove the tax from business-to-business supplies has been adopted directly in New Zealand and via an indirect mechanism in Singapore. Tim's work on the general anti-avoidance rule is cited time and again as a key treatment of the topic, while his proposal to extend thin capitalization rules to outbound investment has been adopted in Australia. Tim's comprehensive analysis of the Canadian pseudo-imputation system opens the door to a much-needed reconsideration of the system. The more challenging the subject matter, the deeper Tim investigated and methodically dissected the topic to arrive at reasoned recommendations for reform. Tim's work will continue to be read, cited, and applied in practice for many years.
14
Gray, Wayne D. "Personal Tax Planning: Due Diligence Defence to Liability for Unpaid Statutory Remittances." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 281–312. http://dx.doi.org/10.32721/ctj.2020.68.1.ptp.
Анотація:
Several potentially onerous liabilities may be imposed on directors outside the provisions of the statute under which their corporation is incorporated or continued. In particular, some of the most common sources of personal liability for directors arise under statutes requiring the corporation to pay employee payroll source deductions (income tax, Canada Pension Plan contributions, and employment insurance premiums), withholding taxes owing by non-residents of Canada, and net goods and services tax and harmonized sales tax remittances. These statutory regimes all have certain features in common, including a statutory due diligence defence. This article examines the state of the law under the objective standard of care first adopted in the tax context by the Federal Court of Appeal in <i>Buckingham</i>. In particular, it examines the principles that guide jurisprudence on the due diligence defence, the factual circumstances that have met with success or failure for appellants, and how the defences apply differently depending on whether a director is an inside or outside director.
15
Chapman, Robert B. "Tax Compliance and the Revenue Rule in Prosecutions for Wire and Mail Fraud." International and Comparative Law Quarterly 48, no. 2 (April 1999): 437–46. http://dx.doi.org/10.1017/s0020589300063284.
Анотація:
The “revenue rule” is a “well-settled principle of international law that one nation's courts will not enforce the tax claims of another jurisdiction”.1 The US Court of Appeals for the Second Circuit has recently held, however, that using US foreign or interstate telecommunications to devise a scheme to defraud a foreign revenue authority is wire fraud under US law. In United States v. Trapilo2 the Second Circuit reversed the dismissal of indictments against alleged smugglers charged with using telephones and fax machines to effect tax-evasive importation of alcohol into Canada. Under Trapilo, which conflicts with a contrary First Circuit decision on almost identical facts, 3 the entire breadth of US wire and mail fraud precedent may apply to punish violations of foreign tax laws. Moreover, the decision substantially erodes the revenue rule.
16
Hope-Ross, W. James, and Keith S. McClelland. "Recent Judicial Developments of Interest to Oil and Gas Lawyers." Alberta Law Review 34, no. 3 (May 1, 1996): 664. http://dx.doi.org/10.29173/alr660.
Анотація:
This article is a compilation of recent Canadian decisions pertaining to oil and gas law. The authors have dealt with cases in areas such as contracts, land leases and titles, fiduciary duties, tax, the environment, torts, surface rights, off-shore drilling, creditors rights and administrative law. The authors also look at three cases for which leave to appeal to the Supreme Court of Canada was requested.
17
Kessler, Cody. "Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada." Canadian Tax Journal/Revue fiscale canadienne 68, no. 3 (October 2020): 751–800. http://dx.doi.org/10.32721/ctj.2020.68.3.kessler.
Анотація:
Input tax credits (ITCs) are a mechanism for businesses to recover the goods and services tax (GST)/harmonized sales tax (HST) paid on expenses related to their commercial activities. While many businesses claim ITCs in accordance with the rules, instances of non-compliance are apparent. Canada uses an invoice credit system that relies on the claimant's retention of documentation that can be checked to detect any overstatement of ITC entitlement. Absent an audit, businesses are generally not required to provide tax authorities with details of their transactions. This article draws on a study of case law relating to section 169 of the Excise Tax Act over the five-year period 2014-2019. Section 169 contains the general principles and rules for claiming ITCs. The study highlights various reasons for non-compliance with the ITC system in Canada, both intentional and unintentional. There are several recurring themes: the prevalence of fraudulent practices in certain industries, burdensome documentation and verification requirements, and taxpayers' misunderstanding of the rules for claiming ITCs, owing to ambiguous or otherwise complicated legal tests. In particular, the substantive rules concerning what constitutes a "commercial activity" for the purposes of claiming ITCs are often misapplied or misunderstood by claimants. Undisclosed agency relationships also cause problems where they result in the wrong name appearing on the documentation supporting an ITC claim. These issues point to certain flaws in the implementation of the rules under the GST/HST regime in Canada. In response to instances of suspected fraud, Canadian tax authorities have been results-driven in implementing increasingly onerous supplier verification requirements that must be met before an ITC is claimed, particularly where the supplier did not remit the applicable tax. This contributes to a high compliance burden for taxpayers. Some proposals have been made for changes that would mitigate the issues associated with undisclosed agency relationships, but there are still problems with the documentation requirements and other substantive rules for claiming ITCs that need to be addressed. The article concludes with a review of reform options proposed or adopted in other jurisdictions with a value-added tax. It also discusses a compliance measure implemented in Quebec (the attestation de Revenu Québec), which could be applied in other provinces. Specific recommendations are made for the adoption of e-invoicing and increased reporting requirements to address some of the reasons for non-compliance in Canada. A number of countries have moved toward implementing periodic or near-real-time reporting requirements. These measures show promise and suggest that Canada could move in that direction as well.
18
Kobylnik, Dmytro, and Anton Burchak. "Cryptocurrency as an object of tax law: practice of political application and legal regulation." Law and innovations, no. 2 (30) (June 2, 2020): 24–30. http://dx.doi.org/10.37772/2518-1718-2020-2(30)-3.
Анотація:
Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.
19
Rochwerg, M. J., and R. Sharma. "Canada: Sommerer v The Queen--the Canadian common law and tax treatment of an Austrian private foundation." Trusts & Trustees 20, no. 6 (April 26, 2014): 556–60. http://dx.doi.org/10.1093/tandt/ttu082.
20
Condon, Mary. "Gendering the Pension Promise in Canada: Risk, Financial Markets and Neoliberalism." Social & Legal Studies 10, no. 1 (March 1, 2001): 83–103. http://dx.doi.org/10.1177/a016322.
Анотація:
This article argues that retirement income provision in Canada is built on gendered assumptions, which produce material disadvantage for women. These inequalities are being exacerbated by current neoliberal trends towards the 'marketization' and individualization of pension provision, supported by tax, securities and corporate legal norms. The argument is developed using recent legislative changes to the operation of the Canada Pension Plan and recent developments in the regulation of mutual funds in Ontario as case studies. The article concludes by sketching out some possible points of departure for feminist interventions in pension privatization debates.
21
Dirkis, Michael. "Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?" Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 143–68. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.dirkis.
Анотація:
Canada and Australia have superficially similar tests for determining the tax residence of individuals. Both have a common-law residence (or resides) test, "continuing attachment" rules (a statutory test in Australia), a 183-day type of test, and provisions focused on government officials. A key difference between the countries in this regard, despite broadly similar residence tests, is that litigation in Canada is rare whereas Australia, over the last decade, has seen at least 43 administrative tribunal, Federal Court, and High Court decisions with respect to tax residence. In response to the high levels of litigation resulting from concentrated Australian Taxation Office compliance programs, the Board of Taxation commenced a self-initiated review of the income tax residence rules for individuals in May 2016. The report subsequently submitted to government noted that the current rules were no longer appropriate and needed to be updated and simplified. Although the Australian government has not endorsed the board's recommendations, the board was directed to undertake further consultation in order to ensure that the proposed residence rules are appropriately designed and targeted, with a particular focus on integrity (that is, anti-avoidance) issues. A final report, sent to the government in April/May 2019, proposed a number of bright-line tests. These proposed tests are based in part on the approach adopted in the NZ and 2013 UK residence rules. In this paper, the author considers the similarities and shortcomings of the Canadian and Australian rules on individual tax residence according to the criteria of equity, simplicity, and efficiency (integrity), and then reviews the Board of Taxation's recommendations with an eye to whether the proposed Australian changes could provide guidance for any future Canadian reform, should the political circumstances so dictate in the future.
22
Parajuli, Rajan, Sudipta Sarangi, Sun Joseph Chang, and R. Carter Hill. "The United States-Canada softwood lumber trade: An actual versus optimal export tax." Forest Policy and Economics 73 (December 2016): 112–19. http://dx.doi.org/10.1016/j.forpol.2016.08.009.
23
Steeves, Christopher J., and Kathryn Walker. "Corporate Tax Planning: Strategies for Troubled Times, Again." Canadian Tax Journal/Revue fiscale canadienne 69, no. 1 (April 2021): 279–333. http://dx.doi.org/10.32721/ctj.2021.69.1.ctp.
Анотація:
This article addresses income tax issues associated with the various strategies that corporations can employ in response to economic difficulties, focusing on debt-restructuring techniques and tax consequences for debtors. First, the article discusses the tax effects of the most fundamental debt-restructuring issues—interest deductibility and the deductibility of planning costs. Second, considering the out-of-court approaches to debt restructuring, the article examines the tax consequences that may arise where a debtor company and its creditors are able to agree on accommodations that will provide some financial relief for the debtor. Third, the article comments on the potential for the debt-parking rules to apply in the context of the assignment of debt by a creditor. Fourth, the article examines the tax implications of a debt-for-equity exchange, pursuant to which an outstanding debt is exchanged for shares in the debtor corporation. Fifth, the article presents the key tax issues that emerge where a debtor corporation sells assets as a way to mitigate debt pressure. Finally, the article considers tax questions relevant to the statutory (in-court) debt-restructuring options offered by corporate-law statutes, such as the Canada Business Corporations Act, and insolvency statutes, such as the Companies' Creditors Arrangement Act.
24
Black, Celeste M. "The Future of Work: The Gig Economy and Pressures on the Tax System." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 69–97. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.black.
Анотація:
In a number of common-law jurisdictions, gig workers (that is, workers who provide services through the use of web-based digital platforms) have recently sought to claim labour protections reserved for employees, such as the minimum wage, sick leave, and protection from unfair dismissal. These cases often involve the application of the multifactorial common-law test of employment to this new context, and the outcomes turn on the specifics of each case. In addition, classification as an employee has ramifications for a variety of tax matters. In this paper, the author considers whether the tax rules currently in place to capture non-standard employment arrangements have sufficient flexibility to capture gig workers. The focus of the analysis is Australian taxes (in particular, income tax, compulsory retirement savings contributions, and payroll tax), but reference is also made to similar issues under the laws of Canada. The author submits that, with respect to Australian income tax, gig work does not present a substantial risk to the tax base as a legal matter; however, a risk to the national revenue base comes from the compliance gap that is exposed when workers are no longer covered by employers' withholding mechanisms but are not picked up by tax administration regimes designed with larger businesses in mind. The author suggests that reliance on the registration of small businesses through the Australian business number, coupled with a new mandatory reporting regime for gig work platforms, would go a long way toward filling the transparency gap, and that doing so would both foster the voluntary compliance of gig workers and provide revenue authorities with data that could be used to detect non-compliance. A real risk exists that many gig workers will be outside the scope of the retirement contributions scheme and payroll tax and that the government, in consequence, will need to consider whether it is appropriate policy to change the law to include these on-demand workers.
25
Sandler, Daniel, and Lisa Watzinger. "Disputing Denied Downward Transfer-Pricing Adjustments." Canadian Tax Journal/Revue fiscale canadienne 67, no. 2 (2019): 281–308. http://dx.doi.org/10.32721/ctj.2019.67.2.sandler.
Анотація:
This article considers the appropriate forum for disputing a denied downward transfer-pricing adjustment under subsection 247(10) of the Income Tax Act ("the ITA"). It begins by describing various scenarios in which a request for a downward transfer-pricing adjustment may arise, examines the delegation to officials at the Canada Revenue Agency (CRA) of the authority to grant the adjustment, and outlines the CRA's administrative practice on when to grant such adjustments. It then explores whether the Federal Court or the Tax Court of Canada is the appropriate forum to adjudicate a denied downward transfer-pricing adjustment. For disputes under the ITA, the division of jurisdiction between the two courts is generally well defined. The Tax Court has the exclusive jurisdiction to determine the correctness of an assessment whereas the Federal Court has the exclusive jurisdiction to review discretionary decisions of the minister of national revenue or officials at the CRA to whom the minister's powers have been delegated. This jurisdictional divide is less clear for disputes in respect of a denied downward transfer-pricing adjustment. Subsection 247(10) is the only provision in the ITA under which the correct determination of a taxpayer's income is subject to ministerial discretion. The exercise of ministerial discretion suggests that the appropriate forum to dispute a denied transfer-pricing adjustment is the Federal Court. However, subsection 247(11) specifies that the mechanisms for resolving all transfer-pricing disputes under part XVI.1 of the ITA are through the objection and appeal process in part I of the ITA. The language of subsection 247(11), coupled with its legislative history, the restrictions on the Federal Court's jurisdiction, and practical considerations regarding transfer-pricing disputes, all suggest that the Tax Court is the appropriate forum to consider a denied downward transfer-pricing adjustment. Historical case law from the Exchequer Court supports this conclusion. However, there are scenarios in which a denied downward transfer-pricing adjustment may not result in a notice of assessment being issued, and therefore no clear right of appeal to the Tax Court may exist. To ensure that the Tax Court has the jurisdiction to review all denied downward transfer-pricing adjustments, and not only those that result in an assessment, the authors recommend that part XVI.1 of the ITA be amended to include language requiring the minister to issue an assessment in all cases in which a downward transfer-pricing adjustment is denied.
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Manin, Iaroslav. "Legal regime of natural resource management in Canada." Административное и муниципальное право, no. 5 (May 2020): 38–47. http://dx.doi.org/10.7256/2454-0595.2020.5.33453.
Анотація:
The subject of this research is the legal regime of natural resource management in the Canadian Kingdom as an example of one of the best sectoral practices of legal regulation of natural resource usage. Analysis is conducted on the normative legal acts that regulate rights to natural resource usage, delimitation of jurisdiction to “central” and “regional”, management in the area of natural resource. The object of this research is the natural resource usage relations in Canada. Special attention is given to the licensing of Canadian natural resource usage, determination of the types of licenses, and procedure of licensing. The author examines the relevant topics of taxation and fiscal stimulation of natural resource users, foreign investment, geological exploration, national and local legislation, right of indigenous peoples to natural resources, etc. The scientific novelty consists in demonstrating the current “picture” of legal regulation of natural resource usage in Canada. On the example of this kingdom, as the subject of right to ownership and use of resources, the author suggest considering an allotted plot of resources within its boundaries, while unallocated plots of resources should be counted as part of a single reserve of undistributed land (single object of law). The author proposes to conduct a mass geological survey of the Russian shelf in accordance with the Canadian model, implementation of the practice of attracting foreign investments, tax incentives, resource rent for the Russian citizens through legal construct of retirement savings, application of corporate restrictions following the example of Canada.
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LAWLOR, ANDREA. "Getting Citizens to Save: Media Influence on Incentive-Based Policies." Journal of Social Policy 45, no. 2 (November 17, 2015): 201–22. http://dx.doi.org/10.1017/s0047279415000641.
Анотація:
AbstractGovernments often introduce financial incentives to citizens in order to encourage ‘personally responsible’ behaviour. Examples of these types of incentives include tax-deferral or tax-free incentives around retirement savings. These types of incentives are shown to matter to investment strategies in the aggregate, but we still lack a full explanation as to how individuals respond to these types of incentives, and what role media play in advertising these incentives. This paper illustrates the potentially vital role that media play in enhancing contributions to one incentive-based policy, the Registered Retirement Savings Plan (RRSP) in Canada (2000–2013), using aggregate contribution data, media data, as well as individual-level survey data from the Canadian Financial Capability Survey. Results show that media advertising of the programme influences contribution outcomes and, while media may not outweigh lifecycle effects such as proximity to retirement, it is nonetheless an essential – and overlooked – motivator for contributions to late-life savings.
28
Price, Daniel M. "United States v. Stuart." American Journal of International Law 83, no. 4 (October 1989): 918–23. http://dx.doi.org/10.2307/2203382.
Анотація:
In response to a request by Canadian tax authorities under the United States-Canada Double Taxation Convention (Convention), the U.S. Internal Revenue Service (IRS) issued summonses to obtain U.S. bank records concerning certain accounts of respondents, Canadian citizens whose Canadian tax liability was under investigation. Respondents sought to quash the summonses, arguing that because under 26 U.S.C. §7609(b) the IRS is prohibited by U.S. law from using its summons authority to obtain information about a U.S. taxpayer once a case is referred to the Justice Department for prosecution, and because the tax investigation of respondents was part of a Canadian criminal investigation, the IRS should be precluded from using its summons authority to honor the Canadian request under the Convention. Unsuccessful in the district court, respondents prevailed in the U.S. Court of Appeals for the Ninth Circuit, which held that under the “good faith” standard applicable to enforcement of domestic summonses, the IRS may issue a summons pursuant to a Convention request only if it first determines and makes an affirmative statement to the effect that the Canadian investigation has not reached a stage analogous to a Justice Department referral by the IRS. The U.S. Supreme Court (per Brennan, J.) reversed, and held: (1) that if the summons is issued in good faith, it is enforceable regardless of whether the Canadian request is directed toward criminal prosecution under Canadian law; and (2) neither United States law nor anything in the text or the ratification history of the Convention supports the imposition of additional requirements. Justice Kennedy (joined by O’Connor, J.), concurring in part and in the judgment, filed a brief opinion to state his view that it is unnecessary to decide whether Senate preratification materials are authoritative sources for treaty interpretation. Justice Scalia, concurring in the judgment, wrote separately to oppose the use of such materials in treaty construction.
29
Khavanova, I. A. "Reservations and declarations to tax treaties." Law Enforcement Review 5, no. 2 (July 5, 2021): 99–108. http://dx.doi.org/10.52468/2542-1514.2021.5(2).99-108.
Анотація:
The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, developed in frames of implementing the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS). The Multilateral Tax Convention modifies the application of agreements for avoiding double taxation, that are covered by its action. Since January 1, 2021 it has been applied to 34 agreements for avoiding double taxation between the Russian Federation and such countries as the UK, Canada, Latvia, Malta, the Netherlands and France. The Multilateral Tax Convention provides for updating bilateral tax treaties – whether they were developed upon the OECD Model Tax Convention or the UN Model Tax convention. The Convention retains a great degree of flexibility in relation to the implementation of its provisions – especially by the means of reservations, made by the countries.The purpose of the article is to identify the main characteristics of applying reservations and declarations in international tax law.The methodology.The study is based on empirical methods of comparison and description, theoretical methods of formal and dialectical logic.The main results. Reservations have played a minor role in international taxation until now – usually they reflected disagreement, expressed by an OECD member country with the provisions of the OECD Model Tax Convention or its Official commentary. Reservations were formulated in relation to a non-binding (model) document and their importance was limited. Such reservations cannot be associated with declarations, made in relation to legally binding documents like the Multilateral Tax Convention. Analyzing the general points of scientific dispute upon the mentioned range of issues, the author argues with researchers who deem that the structure of reservations to the Multilateral Tax Convention doesn’t correspond with the provisions over reservations in the Vienna Convention on the Law of Treaties, 1969 and thus recognize those reservations as “legal hybrids”.Conclusions. The structure of reservations to the International Tax Convention is deter-mined by the nature of double taxation agreements. The model lawmaking principle (the use of the OECD Model Tax Convention) allowed developing “umbrella” architecture of relationships between the provisions of the Multilateral Tax Convention and the norms of double taxation agreements. The article categorizes types of reservations as reservations of general nature and treaty-specific reservations. The article also considers the specific properties of reservations made in relation to the provisions of the Convention, which com-pose a minimal standard.
30
MacNeil, Robert. "Death and Environmental Taxes: Why Market Environmentalism Fails in Liberal Market Economies." Global Environmental Politics 16, no. 1 (February 2016): 21–37. http://dx.doi.org/10.1162/glep_a_00336.
Анотація:
This article aims to explain why market-based climate policies (carbon levies and emissions trading) have had limited success at the national level in “liberal-market economies” like Australia, Canada, and the United States. This situation is paradoxical to the extent that market environmentalism is often thought to be a concept tailored to the political traditions and policy paradigms in these states. I argue this occurs because precisely in such economies, workers have been the least protected from the market and the effects of globalization, leading to a squeeze on incomes and public services, and providing fertile ground for a virulently antitax politics. When coupled with the disproportionately carbon-intensive lifestyles in these states and the strength of fossil fuel interests, it becomes extremely easy and effective for opponents of climate policy to frame carbon prices as an onerous tax on workers and families. The article explores how this strategy has functioned at a discursive level and considers what this situation implies for climate policy advocates in carbon-intensive, neoliberal polities.
31
BÉLAND, DANIEL, and MICHAL KOREH. "Social Insurance as Fiscal Policy and State-Building Tool: The Development and Politics of Payroll Contributions in Israel and Canada." Journal of Social Policy 48, no. 1 (April 25, 2018): 1–20. http://dx.doi.org/10.1017/s0047279418000235.
Анотація:
AbstractThe scholarship on state-building has devoted a significant amount of attention to the role of taxation in building state institutions and capacities. It has also emphasised the crucial role of taxation in driving state-society relations. Scholars have argued that the linkage between taxation and state building also applies to the area of social policy. In this paper, we draw on a fiscal-centred perspective on welfare state development that highlights the fiscal policy role of social insurance as a revenue raising institution to study the fiscal relationship between social insurance and state-building in Israel and Canada – two ‘most dissimilar cases’ that nonetheless feature strikingly similar patterns with regard to this relationship. As our findings show, in both cases, social insurance programmes were introduced, designed, and utilized to advance fiscal and economic policy capacity and thereby promote state building. Using these programmes and the commitments they created, political actors could legitimize the generation of revenues, build institutional infrastructure for tax collection, and create capital reserves for investing in the economy.
32
Mcneill, Desmond. "Perverse subsidies: tax $S undercutting our economies and environments alike. Norman Myers with Jennifer Kent, Winnipeg, Canada, International Institute for Sustainable Development, 1998. ISBN 1-895536-09-X. £12.95/CAN $20.00. 256 pp." Journal of Environmental Policy and Planning 1, no. 2 (September 1999): 192–93. http://dx.doi.org/10.1002/(sici)1522-7200(199909)1:2<192::aid-jepp18>3.0.co;2-5.
33
Crick, Laurie L., and R. Adm Sidney A. Wallace. "TRANSBOUNDARY RESPONSE OPERATIONS: A LOOK TO THE NORTH." International Oil Spill Conference Proceedings 1995, no. 1 (February 1, 1995): 797–800. http://dx.doi.org/10.7901/2169-3358-1995-1-797.
Анотація:
ABSTRACT The prospect of conducting pollution response operations in the waters of another country is or should be daunting to American oil spill response organizations (OSROs), especially those capable of large-scale deployment of forces across national borders. Problems raised by transboundary operations are very complex, require solutions to be developed by governments, but with OSROs at the negotiating table, and should be addressed well before the pollution incident occurs. One of the most difficult impediments is a legal one, the OSRO's liability when operating in a foreign jurisdiction, but other barriers exist as well, such as customs and immigration requirements, labor laws, tax and insurance issues, and disposal of waste. This paper addresses these problems, focusing chiefly on the liability question, using Canada and existing Canadian law to illustrate the difficulties faced by transboundary response operations. It cannot be taken for granted that close cooperation in responding to a transboundary spill will automatically occur, even where adjoining nations are good friends and have similar legal systems. The paper explains why this is so, and illustrates the kinds of impediments that should be removed in advance, if an effective response is to be launched when a spill happens in a transboundary setting.
34
Bariatska, N. V. "The concept of critical minerals as a mean of stimulate the development of subsoil use in Ukraine." Мінеральні ресурси України, no. 2 (August 19, 2020): 13–18. http://dx.doi.org/10.31996/mru.2020.2.13-18.
Анотація:
Developed countries use a list of critical minerals to identify and stimulate priority areas for the mineral resource base development. The article provides an overview and main features of the terms “critical minerals”, “critical elements”, “critical commodities”, “critical materials”, “critical elements”. The criticality parameters (indicators) are supply risk and economic importance, production concentration, changing the size of the market and geological resources, market dynamics (changing prices). Various methods for assessment the criticality of minerals are analyzed in the article. Lists of critical minerals USA, Australia, EU, Canada are compared. The amount and names of critical minerals vary from region to region and may change over time. An analogue of “critical minerals” was “strategic minerals”, which existed in Ukrainian law until 2016. This term was inherited from the USSR and implies minerals, which are mainly used in the military industry. Following the example of developed countries, the legitimization and application of the concept and list of critical minerals can be a mechanism to stimulate the development of certain areas of geological exploration and mining. For this, it is necessary to determine the list of critical minerals, adapting the existing world advanced methods. Obviously, this requires special research, including marketing studies, but we can preliminarily assume which minerals will make the list and which are candidate minerals. Most likely, the list of critical minerals for Ukraine will differ significantly from the list of strategic minerals. Providing of such list in law would give certain advantages and preferences (in particular tax) to companies that perform geological exploration and mining of listed minerals in Ukraine.
35
Ryu, Seungkyu. "Mode Choice Change under Environmental Constraints in the Combined Modal Split and Traffic Assignment Model." Sustainability 13, no. 7 (March 29, 2021): 3780. http://dx.doi.org/10.3390/su13073780.
Анотація:
With the increasing level of air pollution and fine dust, many countries are trying to prevent further environmental damage, with various government legislations, such as the Kyoto Protocol and the Paris Agreement. In the transportation field, a variety of environmental protection schemes are also being considered (e.g., banning old diesel vehicles, alternate no-driving systems, electric car subsidies, and environmental cost charging by tax). Imposing environmental constraints is a good approach to reflect various environmental protections. The objective of this research was to analyze the mode-choice and route-choice changes based on imposing environmental constraints. For the objective, a combined modal split and traffic assignment (CMA) model with an environmental constraint model was developed. For the environmental constraint, carbon monoxide (CO) was adopted, because most of the CO emissions in the air are emitted by motorized vehicles. After a detailed description of the model, the validity and some properties of the model and algorithm are demonstrated with two numerical examples (e.g., a small and a real network in the city of Winnipeg, Canada). From the numerical results, we can observe that imposing the small restriction (or strict) value has more efficiency in mode change and reducing network emission.
36
Pulkowski, Dirk. "Coalition Procurement for the Reconstruction of Iraq in the Crosshairs of WTO Law: The Obligations of the United States under the WTO Government Procurement Agreement." German Law Journal 5, no. 3 (March 1, 2004): 257–82. http://dx.doi.org/10.1017/s2071832200012426.
Анотація:
Investigating the legality? Ha ha ha! That cracks me up. There is no international law that would prohibit this action by the Defense Department, nor is there any international court that France may appeal to. I of course think that this is the correct decision. Those countries who did not help win the war – who did not pay the price in blood – have no claim to the postwar profits. – Mike, Why I'm Right, Internet ForumDuring the Reagan administration, I helped negotiate … the “GATT Government Procurement Code”, later incorporated into the World Trade Organization's legal framework. The U.S. was the primary force behind this legal agreement. It was not motivated by altruism, but out of a belief that all signatory governments … and their respective tax payers would benefit from basing practices on economic factors rather than national favoritism. - Gene Tuttle, in responseInfrastructure in Iraq lies in tatters. Unscrupulous exploitation by Saddam Hussein's dictatorial regime, burdensome economic sanctions and massive destruction during the U.S.-led military operation ‘Iraqi Freedom’ have turned Iraq into one of the world's most destitute countries. On the UN Human Poverty Index for 2003, Iraq ranks seventy-first out of ninety-six developing nations. The reconstruction of basic infrastructure is but one first step towards development and economic growth. Rebuilding Iraq's infrastructure, however, involves substantial economic interests. After all, the cake to be distributed for rebuilding Iraq is expected to exceed $100 billion. Some companies see on the horizon one of the most rewarding business opportunities “undertaken in over 50 years” At the same time, there is a growing suspicion that political or even personal biases of the United States' administration have a bigger role to play than economic reason when it comes to sharing the cake. In December 2003, Deputy Secretary of Defense, Paul Wolfowitz, announced that some of America's trading partners, among them Canada, France, Germany and Russia, would be altogether excluded from competition for major reconstruction projects in Iraq. Public opinion in Europe was quick to brand the United States an international law-breaker. Can one State simply reserve to itself the final word on the Iraqi reconstruction money?
37
Durazo Herrmann, Julián. "Tan lejos y tan cerca. Las relaciones México-Canadá en perspectiva histórica." Foro Internacional 58, no. 2 (March 23, 2018): 243. http://dx.doi.org/10.24201/fi.v58i2.2503.
Анотація:
Desde la firma del Tratado de Libre Comercio de América del Norte(tlcan), los flujos recíprocos de bienes, servicios, capitales y personas entre México y Canadá han aumentado exponencialmente. Sin embargo, el tono delas relaciones entre ambos países oscila entre la grandilocuencia, la decepción y la incomprensión. Vale entonces la pena preguntarse qué caracteriza las relaciones entre éstos: ¿la cercanía o el alejamiento? A partir de una perspectiva histórica y recurriendo a las nociones de “alta política” y “baja política”, este artículo permite ver cómo ambas dinámicas están presentes y son inseparables en todas las dimensiones de las relaciones México Canadá, aunque obedezcan ritmos diferentes y, por momentos, hasta contradictorios.
38
Cottee, Richard. "PRODUCTION SHARING AGREEMENTS VERSUS THE ROYALTY REGIMES: WHERE IS THE BALANCE?" APPEA Journal 32, no. 1 (1992): 481. http://dx.doi.org/10.1071/aj91041.
Анотація:
For many years the mining industry made its investment decisions safe in the knowledge that petroleum or minerals in the ground belonged to the State but upon severance of such petroleum from the ground the oil was vested in the miner. Commensurate with the ownership changing, a royalty was payable to the government at a fixed rate. With the enactment of the Petroleum (Australia-Indonesia Zone of Co-Operation) Act of 1990 (the 'Act'), serious consideration must now be given as to whether in the future this basic scheme may be dramatically and radically changed to a scheme based on a services contract whereby a certain percentage of the oil is paid in consideration of the miner 'managing the discovery and extraction of petroleum'.An increasing number of countries, including those such as Malaysia which have legal systems based on common law, have adopted petroleum sharing agreements as a basic method by which they 'encourage' petroleum exploitation. This paper:explores the major features of petroleum sharing agreements (which are now in use in the Timor Gap, Indonesia and Malaysia), and compares and contrasts those models with a regulatory scheme based on statutory leases with royalty payments (being the regulatory scheme used in Australia, New Zealand, Canada and elsewhere);reviews both the economic and legal consequences of the two regimes, assuming a constant Income Tax System.It concludes that whilst there are certain merits in both the royalty regulatory type regime and a production sharing regime it appears to the writer that on balance the royalty regulatory regime is much more beneficial to the industry than the alternate. This is particularly true given the fact that Australian governments generally should have sufficient confidence in their regulatory skills and Australian technology that it does not feel it necessary to be given a veto power for each and every decision made in respect of petroleum exploration or production.The major deficiencies of a production sharing arrangement are the fact that the risk taker does not obtain legal tide to the product until after it has either passed the point of tanker loading or been sold to some third party, and the concept of 'cost oil'. If the rates of government 'take' is so high that it is more profitable to obtain 'cost oil' for the company than to receive its 'share' under the production sharing agreement, then the petroleum industry as a whole will suffer gross inefficiency in that area.
39
Torres-Salazar, Marisol, Francisco Javier Ayvar-Campos, and José César Lenin Navarro-Chávez. "La eficiencia de la industria de alimentos, bebidas y tabaco: un análisis a través de la envolvente de datos." Revista Nicolaita de Estudios Económicos 13, no. 1 (September 21, 2018): 29–52. http://dx.doi.org/10.33110/rnee.v13i1.256.
Анотація:
El presente documento determina qué tan eficientemente se utilizaron los recursos en la industria de alimentos, bebidas y tabaco de México, Estados Unidos, Canadá y Brasil, en el período 2000-2014. Para tal fin se desarrolló un modelo no paramétrico haciendo uso de la metodología del Análisis de la Envolvente de Datos (DEA). Dicho modelo se orientó al output y se elaboró con rendimientos variables a escala, estableciendo como output las exportaciones y como inputs el costo de los materiales y el personal ocupado. Los resultados del modelo muestran que las industrias de México y Brasil fueron ineficientes, mientras que algunas ramas industriales de Estados Unidos y, sobre todo, Canadá fueron las más eficientes durante el período de estudio. Hallazgos que hacen evidente la necesidad que tiene México y Brasil por acrecentar el uso eficiente de sus recursos en sus ramas industriales para ser competitivos a nivel internacional.
40
Figueroa-Quiñones, Joel, Ray Moncada Oliva, Carlos Alberto Coronado Zapata, and Juan Carlos Bazo-Alvarez. "Test adaptativos informatizados, pruebas computarizadas y pruebas en aplicaciones móviles: comparación de su disponibilidad actual en Latinoamérica, Estados Unidos y Canadá." Aloma: Revista de Psicologia, Ciències de l'Educació i de l'Esport 38, no. 2 (February 16, 2021): 121–36. http://dx.doi.org/10.51698/aloma.2020.38.2.121-136.
Анотація:
Las pruebas psicométricas han cambiado su formato de lápiz y papel a evaluaciones informatizadas progresivamente en los últimos 40 años, debido a que el formato informatizado ofrece varias ventajas sobre el clásico. En este estudio comparamos la producción y disponibilidad de los test adaptativos informatizados (TAI), las pruebas computarizadas (PC) y las pruebas en aplicativos móviles (PAM) entre Estados Unidos, Canadá y Latinoamérica. Realizamos una revisión narrativa, explorando bases de datos como PsycINFO, Scopus, Web of Science, PubMed y SciELO. Para complementar los hallazgos, realizamos una búsqueda en Google y Play Store. Los resultados mostraron que Estados Unidos y Canadá registran la mayor producción y disponibilidad de TAI, PC y PAM. En ambas regiones, la mayor parte de los TAI y las PC está diseñada para evaluar a los adultos, mientras que las PAM están diseñadas para cualquier edad. En Estados Unidos y Canadá, los TAI y las PC son en gran parte originales y su uso requiere de un pago previo, mientras que en Latinoamérica los TAI, las PC y las PAM suelen ser versiones adaptadas y de acceso libre. Finalmente, existe una brecha amplia en la disponibilidad de TAI, PC y PAM en ambas regiones. Estados Unidos y Canadá tienen a su disposición más de trece veces la cantidad de TAI, más del doble de cantidad de PC y más del quíntuple de cantidad de PAM que en Latinoamérica. Concluimos que existe una gran brecha en cuanto a la producción y el acceso a instrumentos psicométricos de alta tecnología que Latinoamérica necesita superar. Finalmente, proveemos un listado de todos los TAI, las PC y las PAM disponibles actualmente, de acceso gratuito y de pago.
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Moreno-Brid, Juan Carlos, and Pedro Enrique Armendares. "La cooperación científica y tecnológica de México, Canadá y Estados Unidos en la era Trump. ¿Retos nuevos, o qué tan nuevos?" Nóesis. Revista de Ciencias Sociales y Humanidades 27, no. 53-1 (April 1, 2018): 64–75. http://dx.doi.org/10.20983/noesis.2018.3.5.
42
Blaise, C., F. Gagné, J. Pellerin, P. D. Hansen, and S. Trottier. "Molluscan shellfish biomarker study of the Quebec, Canada, Saguenay Fjord with the soft-shell clam,Mya arenaria." Environmental Toxicology 17, no. 3 (2002): 170–86. http://dx.doi.org/10.1002/tox.10048.
43
Barragán Castellanos, Claudia Margot. "La política migratoria de Canadá en contexto." Revista Estudios Jurídicos. Segunda Época, no. 20 (December 10, 2020): 52–74. http://dx.doi.org/10.17561/rej.n20.a3.
Анотація:
La política migratoria de Canadá es un modelo normativo significativo para el tratamiento de los migrantes; toda vez, que la misma integra los avances y cambios que dicho movimiento exige, en un mundo tan cambiante como el actual. Así, el presente artículo tiene como fin realizar un análisis estructurado en tres apartados. En una primera parte, se describen las políticas migratorias desde los inicios del siglo XX hasta la década de los cincuenta y sesenta; en segundo lugar, se aborda lo relacionado con las políticas migratorias de los años setenta hasta la actualidad y, en tercer término, se plantean la regulación y acogida a los solicitantes de asilo.
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Alves Batista, Danielle, and Victoria L. Lemieux. "El diseño de sistemas de información como imperativo para recalcular archivos." Tábula, no. 23 (January 29, 2021): 265–84. http://dx.doi.org/10.51598/tab.852.
Анотація:
Este artículo aborda la importancia de incluir el diseño de sistemas de información como una competencia necesaria para los profesionales del archivo y, además, como una etapa o dimensión en los modelos que explican la existencia de los documentos de archivo –el ciclo de vida y el continuo de los documentos archivísticos (continuum )– en ambientes tecnológicos emergentes como la Tecnología de Registros Distribuidos (TRD) (Distributed Ledger Tecnology - DLT ). Para examinar la incorporación del diseño de sistemas de información al plan de estudios archivístico, analizamos las propuestas curriculares en Canadá, Australia, USA y el Reino Unido. Al revisar el ciclo de vida y el continuum, estudiamos ambos modelos y proponemos, basados en la metodología de investigación del diseño, la incorporación del diseño de sistemas de información en ambos modelos, como una etapa o dimensión para la existencia de documentos de archivo. Concluimos que existe la necesidad de revisar ambos modelos y que hay, actualmente, una carencia de competencias de diseño de sistemas de información en el currículo archivístico, lo que puede representar una barrera en la creación, uso, conservación y preservación de documentos de archivo fidedignos en emergentes ambientes tecnológicos tales como DLT.
This paper discusses the importance of including information systems design as a necessary skill for records professionals and also as a stage or dimension in the models explaining the records existence – the life cycle and the continuum – in emerging technologies environments such as DLT. To analyze the inclusion of information systems design as part of archival science curricula, we analyzed the curriculum guidelines in Canada, Australia, USA and the United Kingdom. To revisit the life cycle and continuum we analyzed both models and suggested, based on the design research methodology, the inclusion of information systems design in both models as a stage or dimension needed for the existence of authoritative records. We conclude that there is a need to revisit both models and include information systems design skills in the present archival science curricula in order to avoid barriers to the creation, use, maintenance and preservation of authoritative records in emerging technologies environments such as DLT.
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Rasouli, K., M. A. Hernández-Henríquez, and S. J. Déry. "Streamflow input to Lake Athabasca, Canada." Hydrology and Earth System Sciences Discussions 9, no. 8 (August 2, 2012): 9065–93. http://dx.doi.org/10.5194/hessd-9-9065-2012.
Анотація:
Abstract. The 271 000 km2 Lake Athabasca drainage in Northern Canada encompasses ecologically-rich and sensitive ecosystems, intensive agricultural lands, vast forests, glacier-clad mountains, and abundant oil reserves in the form of tar-sands. In this study, streamflow variability and trends in eight rivers feeding the 7800 km2 Lake Athabasca are investigated over the period 1960–2010. Hydrological regimes and trends are established using a robust regime shift detection method and the Mann-Kendall (MK) test, respectively. Results show that the Athabasca River, which provides ~ 57% of the total annual lake inflow of 34.06 km3 yr−1, experiences marked declines in recent decades impacting lake levels and its ecosystem. The Fond du Lac River, which contributes ~ 30% of total Lake Athabasca inflow, has an increasing trend of 0.021 km3 yr−1 over 1970–2010 according to the MK test, equating to a 0.86 km3 discharge increase from Fond du Lac River to the lake. From 1960 to 2010 there has been approximately a 21.2% reduction of average discharge equivalent to a 7.22 km3 recession in the Lake Athabasca causing lake levels to drop. The lake level has a trend of −0.008 m yr−1 which is equivalent to a 0.39 m decline in the lake level over 1960–2010. The total lake inflow trend over 1977–2010 is −0.207 km3 yr−1 or a reduction of 25.67 km3 by 2100 by linear extrapolation. This may imply a further reduction of 2 m to 3 m in lake level that is in the range of a 5200-yr historical minimum inferred from proxy data in nearby sediment cores.
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Romo-González, Tania, and Carlos Larralde. "¿Cuáles y qué tan graves son los daños a la salud individual y a la sociedad causados por el consumo de drogas lícitas e ilícitas?" Psychologia 7, no. 1 (January 10, 2013): 67–80. http://dx.doi.org/10.21500/19002386.1195.
Анотація:
En vista del amplio consumo de drogas lícitas e ilícitas en casi todo el mundo occidental, nosotros sospechamos que no eran tantos ni tan graves los daños que causan, como se afirma, y decidimos evaluar la solidez de tal sospecha. La sospecha resultó correcta en términos de la salud física individual de los usuarios, pues las drogas no aparecen entre las primeras quince causas de Morbilidad ni de Mortalidad en los habitantes de México, EUU, Canadá, España, el Reino Unido y Holanda. En cambio, las drogas sí causan daño psicológico y social al individuo por propiciar indolencia motivacional, cuadros psicóticos serios, potencialmente irreversibles, e inducir la comisión de conductas riesgosas (accidentes de tránsito) y hasta criminales (robos, asaltos, violaciones). El consumo de drogas también lesiona la integridad y economía de las familias de los usuarios y daña a la comunidad, pues se eleva la tasa de desempleo, disminuyen los ingresos fiscales, incrementan los costos de los programas de desarrollo, de seguridad y de beneficencia, así como propician la exclusión de los usuarios en el trabajo, escuelas, clubes y servicios públicos diversos. Nuestros resultados son de interés para el diseño de las acciones destinadas al control del consumo de drogas para que sean congruentes con el tipo, gravedad y extensión del daño individual y social que las drogas causen.
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Soto, Javier. "Gil de Biedma, Vallejo y Quevedo. Las influencias poéticas de Joaquín Sabina." Tropelías: Revista de Teoría de la Literatura y Literatura Comparada, no. 32 (July 6, 2019): 255–75. http://dx.doi.org/10.26754/ojs_tropelias/tropelias.2019323350.
Анотація:
Este artículo pretende analizar la dimensión poética de las letras de las canciones de Joaquín Sabina y abordar su estudio desde una perspectiva estrictamente literaria. Por las características de su obra, Sabina ha sido considerado por varias voces autorizadas un poeta y un cantante al mismo tiempo. Y es que, entre otros motivos, es un gran lector y amante de la poesía. Tal es así que puede rastrearse en su obra lírica ─la cantada y la estrictamente poética─ la influencia de grandes nombres de la poesía hispánica. Destacan las reverberaciones de Jaime Gil de Biedma, Francisco de Quevedo y César Vallejo, entre una larga lista.
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Leopoldo de Freitas Coca, Estevan, and Ricardo Barbosa Jr. "Hortas escolares em Vancouver, Canadá como parte da “segunda geração” da soberania alimentar." Ateliê Geográfico 12, no. 1 (August 3, 2018): 219–36. http://dx.doi.org/10.5216/ag.v12i1.49270.
Анотація:
Resumo
Num processo mais visível no Hemisfério Norte, porém, também presente no Hemisfério Sul, nos últimos anos tem emergido uma série de ações com o intuito de fazer dos espaços urbanos protagonistas dos sistemas alimentares locais, fato que demarca a “segunda geração” da proposta alternativa de soberania alimentar. São exemplos disso, conselhos de políticas alimentares, mercados de produtos locais, hortas e pomares urbanos e outros. Com base em tal referência, nesse texto é feita uma análise da implementação de hortas escolares em Vancouver, no Canadá, utilizando o método qualitativo. Destaca-se que, apesar de serem efetivadas em escolas públicas, os maiores responsáveis por tais inciativas são Organizações Não-governamentais (ONGs) que desenvolvem projetos de promoção da agricultura local e de educação alimentar.
Palavras-chave: Soberania alimentar; Vancouver School Board; Farm to School BC; Agricultura urbana; Hortas escolares.
Abstract
In recent years a series of actions in order to turn urban spaces into protagonists of local food systems has emerged, as part of a process that is more visible in the Northern Hemisphere – but also present in the Southern Hemisphere – a fact that marks the "second generation" of the alternative proposal of food sovereignty. Examples include food policy councils, farm markets, urban gardens, orchards and others. Based on these references, this paper offers an analysis of the implementation of school gardens in Vancouver, Canada, by using the qualitative method. It is noteworthy that, despite taking place in public schools, those most responsible for such initiatives are Non-Governmental Organizations (NGOs) that develop projects promoting local agriculture and food literacy.
Keywords: Food sovereignty; Vancouver School Board; Farm to School BC; Urban agriculture; School gardens
Resumen
Un proceso más visible en el hemisferio norte, pero también presentes en el hemisferio sur en los últimos años, es el surgimiento de una serie de acciones con el fin de hacer los espacios urbanos, los sistemas alimentarios locales, un hecho que marca la "segunda generación" de la propuesta alternativa de la soberanía alimentaria. Los ejemplos incluyen el asesoramiento a las políticas de alimentos, mercados de productos locales, jardines y huertas urbanas y otros. Con base en estas referencias, este texto presenta un análisis de la implementación de jardines en las escuelas en Vancouver, Canadá, utilizando el método cualitativo. Es de destacar que, a pesar de ser efectuado en las escuelas públicas, el más responsable de este tipo de iniciativas son las Organizaciones No Gubernamentales (ONG) que desarrollan proyectos de promoción de la agricultura local y educación alimentaria.
Palabras clave: La soberanía alimentaria; Vancouver School Board; Farm to School BC; La agricultura urbana; Las huertas escolares
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Bell, Sue, and Michael Whiteford. "Southeast Asians in the United States." Practicing Anthropology 9, no. 4 (September 1, 1987): 4–17. http://dx.doi.org/10.17730/praa.9.4.b23v7133084m7821.
Анотація:
Since 1975 about 1.5 million Indochinese have been granted asylum in Western countries, with about half of them coming to the United States. If all of the different ethnic groups (Cambodian, Vietnamese, Chinese-Vietnamese, Hmong, Lao, Tat Dam) are taken together, the Indochinese are now the largest Asian-origin group in the United States. Other countries taking substantial numbers of Indochinese refugees are Australia, Canada, New Zealand, France and Norway. The following papers look at Indochinese refugees in the United States and examine the roles anthropologists have played in studying as well as assisting in the often difficult process of social change and adjustment.
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Ayvar-Campos, Francisco Javier Ayvar-Campos, José César Lenin Navarro Chávez, and Enrique Armas Arévalos. "Inversión Extranjera Directa en APEC, 1990-2019: un análisis empírico de sus determinantes." México y la Cuenca del Pacífico 10, no. 29 (May 1, 2021): 23–50. http://dx.doi.org/10.32870/mycp.v10i29.727.
Анотація:
Esta investigación tiene como objetivo analizar los determinantes de la inversión extranjera directa (IED) en 14 economías del APEC durante el periodo 1990-2019. Para tal fin, y partiendo de la segmentación de las economías en grupos homogéneos de análisis se elaboraron dos modelos econométricos de datos panel. Los resultados del estudio denotan que el flujo de IED en las economías del grupo 1 (Australia, Canadá, China, Estados Unidos, Hong Kong, Japón y Rusia) estuvo determinado por las remuneraciones al trabajo, las exportaciones de alta tecnología y el nivel de gasto de las naciones. Mientras que en el caso del grupo 2 (Chile, Corea del Sur, Indonesia, Malasia, México, Singapur y Tailandia) fueron el gasto público en educación y el valor agregado por trabajador en la industria los factores que la determinaron.