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Mediation of Canadian Tax DisputesStilwell, Karen 19 March 2014 (has links)
This paper evaluates mediation as a potential alternative strategy for resolving Canadian tax disputes with the Canada Revenue Agency (CRA). It examines the current notice of objection procedure for resolving tax disputes and reviews its challenges to achieve timeliness and high quality communication and information exchange with Canadian taxpayers. It examines mediation as an alternative dispute resolution strategy and surveys its potential benefits in the tax context. Drawing upon the experiences of the United States, United Kingdom, and Australia with tax mediation, this paper resurrects the idea, last seriously considered by the CRA in 1997, that mediation has the potential to address the deficiencies in the Canadian notice of objection process. Finally, this paper examines the constraints under which the Canada Revenue Agency operates and discusses the types of Canadian tax disputes that are, as a result, both well and ill-suited to resolution by mediation.
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Developing Countries and Challenges of Climate Change-related PPMs within WTO InstitutionsBastien, Véronique 21 November 2013 (has links)
I present the current state of the debate surrounding processes and production methods (PPMs) related to climate change in the context of developing countries and their relationship with the WTO institutions, both the dispute settlement bodies and the committees. The analysis first outlines a topography of PPMs and three interconnected features: their economic feature, their public policy objectives and their extraterritorial nature. It then examines the consistency of PPMs with the principle of national treatment under WTO law and assesses how the WTO institutions have dealt with the conflictual nexus of climate change and trade as reflected in PPMs. Using three contemporary case studies of climate change related PPMs, I illustrate the effectiveness, and lack thereof, of the WTO institutions on this matter. Lastly, I explore developing countries’ participation in the WTO institutions in regard to climate change PPMs.
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Cyberspace: The Gated Public SphereAlaeddini, Mohammadreza 01 December 2011 (has links)
Cyberspace, as a notional environment, is a reality that comes into existence only through the proprietary technologies, platforms, and infrastructures of private industry. This has given “Internet companies”, as the non-substitutable pathways to the virtual world, a truly unique and tremendously powerful role in exercising their discretion in regulating
citizens’ behavior online. Consequently, citizen’s fundamental rights and liberties in the virtual world, such as freedom of speech, thought, assembly and association, access to information and dissemination, are at the mercy of a handful profit seeking enterprises.
With the ever-increasing role of the Internet in our social life, it seems that the time is ripe for revisiting some of the foundational questions in cyberspace in order to preserve the cornerstones of our liberal societies in the information era.
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Cyberspace: The Gated Public SphereAlaeddini, Mohammadreza 01 December 2011 (has links)
Cyberspace, as a notional environment, is a reality that comes into existence only through the proprietary technologies, platforms, and infrastructures of private industry. This has given “Internet companies”, as the non-substitutable pathways to the virtual world, a truly unique and tremendously powerful role in exercising their discretion in regulating
citizens’ behavior online. Consequently, citizen’s fundamental rights and liberties in the virtual world, such as freedom of speech, thought, assembly and association, access to information and dissemination, are at the mercy of a handful profit seeking enterprises.
With the ever-increasing role of the Internet in our social life, it seems that the time is ripe for revisiting some of the foundational questions in cyberspace in order to preserve the cornerstones of our liberal societies in the information era.
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Developing Countries and Challenges of Climate Change-related PPMs within WTO InstitutionsBastien, Véronique 21 November 2013 (has links)
I present the current state of the debate surrounding processes and production methods (PPMs) related to climate change in the context of developing countries and their relationship with the WTO institutions, both the dispute settlement bodies and the committees. The analysis first outlines a topography of PPMs and three interconnected features: their economic feature, their public policy objectives and their extraterritorial nature. It then examines the consistency of PPMs with the principle of national treatment under WTO law and assesses how the WTO institutions have dealt with the conflictual nexus of climate change and trade as reflected in PPMs. Using three contemporary case studies of climate change related PPMs, I illustrate the effectiveness, and lack thereof, of the WTO institutions on this matter. Lastly, I explore developing countries’ participation in the WTO institutions in regard to climate change PPMs.
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Sprawl in Canada and the United StatesLewyn, Michael 10 January 2011 (has links)
The purpose of this thesis is to ascertain (1) whether suburban sprawl is as widespread in Canadian metropolitan areas as in their American counterparts, and (2) whether Canadian government policies, and in particular Canadian municipal land use and transportation policies, encourage sprawl. The thesis concludes that sprawl is less widespread in two respects. First, Canadian central cities have not declined to the same extent as American central cities. Second, urban and suburban Canadians are less dependent on automobiles than are Americans. The thesis goes on to point out that in Canada, as in the United States, government land use and transportation policies often encourage sprawl.
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Freedom of Religion and Reproductive Rights: A Study of Conscientious Objections to Emergency Contraception by Physicians and PharmacistsToews, Andrea R. 11 January 2011 (has links)
This thesis argues that physicians and pharmacists have the right to refuse to prescribe and dispense emergency contraception, such as Plan B and abortifacient drugs, because of the right to freedom of religion. However, in order to properly protect women’s access emergency contraception as part of their right to reproductive health care, physicians and pharmacists who choose to object to emergency contraception on grounds of conscience must disclose this information to their patients, and refer their patients to a non-objecting practitioner. This thesis applies to the situation in Canada, and Ontario where the laws between provinces differ, but uses experiences and legislation from the United States of America as a comparator. Finally, this thesis concludes by proposing various methods to ensure delivery and access to emergency contraception, while protecting physicians’ and pharmacists’ right of refusal.
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Sprawl in Canada and the United StatesLewyn, Michael 10 January 2011 (has links)
The purpose of this thesis is to ascertain (1) whether suburban sprawl is as widespread in Canadian metropolitan areas as in their American counterparts, and (2) whether Canadian government policies, and in particular Canadian municipal land use and transportation policies, encourage sprawl. The thesis concludes that sprawl is less widespread in two respects. First, Canadian central cities have not declined to the same extent as American central cities. Second, urban and suburban Canadians are less dependent on automobiles than are Americans. The thesis goes on to point out that in Canada, as in the United States, government land use and transportation policies often encourage sprawl.
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Freedom of Religion and Reproductive Rights: A Study of Conscientious Objections to Emergency Contraception by Physicians and PharmacistsToews, Andrea R. 11 January 2011 (has links)
This thesis argues that physicians and pharmacists have the right to refuse to prescribe and dispense emergency contraception, such as Plan B and abortifacient drugs, because of the right to freedom of religion. However, in order to properly protect women’s access emergency contraception as part of their right to reproductive health care, physicians and pharmacists who choose to object to emergency contraception on grounds of conscience must disclose this information to their patients, and refer their patients to a non-objecting practitioner. This thesis applies to the situation in Canada, and Ontario where the laws between provinces differ, but uses experiences and legislation from the United States of America as a comparator. Finally, this thesis concludes by proposing various methods to ensure delivery and access to emergency contraception, while protecting physicians’ and pharmacists’ right of refusal.
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Skilled Worker Selection and the Flawed Lawmaking ProcessHyndman, Kyle C. 27 November 2013 (has links)
While Canadian immigration law has generally evolved incrementally, the law and policy around skilled immigrant selection has undergone generational shifts. The 1960s and 1970s saw the implementation of a human capital model, whereby immigrants were selected based on long-term adaptability to the labour market. This shift was accompanied by a broad national discussion on immigration. In the past decade, Canada has seen another generational shift away from the human capital model towards an employment-based model, where immigrants are chosen based on immediate employment prospects. The consequences of this shift are profound for our economy and society, but this change has not been accompanied by meaningful consultation or debate. Even more problematic has been the use of various lawmaking tools to limit debate and avoid judicial scrutiny. In contrasting recent changes and the accompanying lawmaking processes with the previous changes, this paper argues for a more comprehensive national conversation on immigration.
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