Section 245 was proposed as part of the tax reform package initiated by the government on 18 June, 1987. It introduced an extended general anti-avoidance rule into Canadian tax law. The rule has been in effect since September 13, 1988, but has yet to be judicially considered. This paper adopts a methodology which incorporates a political perspective. In particular, the rule is analyzed within the general environment - the socio-political, economic and historical backgrounds - in existence at that time. It was felt that such an approach was necessary to explain certain issues. For example, why the Canadian government decided to introduce section 245 and why certain modifications were made to the proposal in its passage through the legislative process. Overall, this paper hopes to extend our understanding of the rule by exposing the factors which created a favourable political environment for the enactment of the provision.

The Canadian political economy school has argued since the late 1960s that Canada shares economic and social characteristics with semi-colonial third world countries. Consistent with this 'dependency' influenced assessment of the Canadian social formation it has also usually argued that national economic sovereignty should be a strategic concern in popular and socialist programs. This study critically evaluates this view of the economic and social context for planning interventions in Canada, in particular by examining the main empirical evidence traditionally advanced in its favour, namely the relative extent of foreign economic control in the Canadian economy. The study first reviews the various characterizations of Canada in the political economy literature, with an emphasis on the empirical evidence offered in their support. It then extends and broadens previous examinations of foreign economic control in Canada using recently released Statistics Canada data on foreign control of corporate assets and revenue up to 1992, and by comparing Canada with other OECD countries on the basis of the extent of inward and outward foreign direct investment (FDI). The studies main findings are that: i) The exclusion of the financial industries in most previous discussions of the level of foreign economic control in Canada has resulted in the actual level being overstated - in nominal terms, by about one-quarter; ii) Contrary to dependency influenced predictions of the period, foreign control of the Canadian economy decreased very significantly after the early 1970s, though this declining trend apparently ended and even partially reversed after the mid 1980s. Given the central place of the US in dependency accounts it is notable that the decline in US economic control has been greater than for all foreign control, and does not appear to have recovered in the recent period up to 1992; iii) The dependency influenced categorization of Canada with countries like 'semicolonial' Argentina or even 'peripheral' Spain cannot be sustained when the evidence shows that in absolute, but especially relative terms, Canada ranks as a world leader in the scale of direct investments held in other countries. Canadian FDI in the US has also been growing considerably faster than has US FDI in Canada; iv) The level of foreign economic penetration in Canada is notably higher than most OECD countries. However, when the relative size of the Canadian economy, a 'natural' degree of continental integration and recent trends among other OECD countries are considered, Canada is not as exceptional in this regard as has often been suggested. The study concludes that this evidence indicates that Canada is more accurately conceived of as a major advanced capitalist country than a dependent (if rich) semi-colony, and that planning interventions based on the latter assessment are not only likely to fail, they are a major diversion from the required strategy.

The Canadian proceeds of crime provisions, Part XTJ.2 of the Criminal Code, are targeted at enterprises that are motivated by the desire to generate profit and accumulate wealth from criminal activity. The main purpose of Part XII.2 is to provide the police and prosecution with powerful new tools to attach the proceeds of crime, and the courts with the power to forfeit such proceeds. This thesis will examine how, in recognition of the procedural and substantive problems with this legislation and in contrast to American legislation, Parliament included numerous provisions to balance such extensive powers. The balancing mechanisms included a provision that allows reasonable legal fees to be paid out of seized or restrained property that is alleged to be proceeds and another that requires an in camera session to be held without the presence of the Attorney General, to determine the reasonableness of such fees. The Parliamentary record explicitly demonstrates that the balancing provisions were meant to ensure that the pre-trial restraint and potential forfeiture of property would withstand Charter challenges, especially with regard to an accused's rights to counsel, fair trial and full answer and defence. In this thesis I will analyze the complexities of proceeds litigation and demonstrate how this necessitates adequate legal representation to ensure that an accused's Charter rights are protected. This thesis explores in depth how Parliament recognized the need for balancing mechanisms that permit funds to be released for an accused to retain private counsel. However, these mechanisms have been significantly narrowed by subsequent judicial interpretation. A result of this line of authority is that defence work in the proceeds area has become very difficult. If reasonable legal fees are not taken from seized proceeds, provincial legal aid plans will have to provide for appropriate counsel. This may not be a realistic option given the funding of these plans and their stated objection to funding proceeds cases. Therefore, in this thesis I will argue that if private counsel must be retained the right to counsel could be effectively forfeited, unless a portion of the seized or restrained assets are released for reasonable legal fees. This thesis will attempt to provide a coherent basis for future interpretation of the Part XII.2 provisions that affect legal fees. The approach taken will incorporate the competing interests of accused persons and the State without undermining the objectives of the legislation. This thesis will focus on Canadian legislation and jurisprudence, but will also have a comparative component that examines how these issues have been dealt with in Australia, England and the United States.

In this thesis, First Nations popular music is examined as a polysemic sign (or symbolic form) whose meaning is mediated both socially and politically. Native popular music is a locus for the action of different social forces which interact in negotiating the nature and the meaning of the music. Music is socially meaningful in that it provides a means by which people construct and recognize social and cultural identities. As such, First Nations popular music functions as an emblem of symbolic differentiation between Canadian natives and non-natives. Native pop music plays host to a number of political meanings embedded in this syncretic musical form. Struggle over meaning is mediated within the music itself: in the lyrics, in the music, in the juxtaposition of musical styles, and between music and text. Mediation on all of these levels is further influenced by the mass media. Meaning on individual, local and national levels is dependent on the socio-political positioning of both the performers and the audience. Because socio-political positions are themselves fluid, political meanings are also in constant flux. As a polysemic sign vehicle, First Nations popular music is a locus for these various meanings and a site for the construction and deconstruction of political discourse.

This is a case study of Linkage, and the factors that influence the social dimension of Linkage, as found in the Canadian Forces at the base, or business unit, level. In the course of this study, eight Canadian Forces bases or units were examined to assess their current state of Linkage with regard to Information Technology (IT) Management. The Department of National Defence is a public service organization responsible for the defence of Canada. Like many large organizations today, the Canadian Forces (CF), is faced with budget cuts, and needs to downsize. There is an awareness within the CF that effective use of IT is one way to improve organizational efficiency and effectiveness in a time of cutbacks. The traditional infrastructure of the CF has not kept pace with IT developments in functional areas, such as within its own Administration Branch. An information handling crisis is being faced by all Administration Branch personnel, and this situation is mirrored across other branches of the CF. In the course of this study of the business unit level of the CF, it was determined that Short and Long Term Linkage was influenced by Communication and Shared Domain Knowledge factors. Research results also indicated that Success in IT Implementation did not influence Linkage. Several other contributing factors were also identified, and a Canadian Forces Information Technology Management Partnership System was proposed to overcome these Linkage barriers. The importance of effective management of IT cannot be underestimated. If effective consideration of IT is made a part of the business planning process, Management Information Systems (MIS) practitioners will allow businesses, including militaries, to extract the full benefit and advantage from modern technological developments and procedures. Such is the goal of MIS, and of this work.

Since the introduction of the Employment Equity Act in 1986, organizations in Canada's federal jurisdiction have been required to adopt Employment Equity Programs (EEPs) designed to increase the presence of four traditionally under-represented groups: women, aboriginal peoples, disabled persons, and visible minorities. This dissertation reports the results of a study that identifies the type of EEPs organizations subject to the Act have adopted, examines the impact that EEPs have had on hiring and promotion, and identifies what makes an EEP effective. Results suggest that organizations that adopt EEPs that are more formalized, more comprehensive, and better supported are more likely to hire and promote a representative number of designated group members (especially non-minority women and members of visible minorities). Implications for practitioners and policy makers are discussed.

The central problem with which this work is concerned may best be introduced in the words of an economist in an address dealing with problems of growth in the Canadian economy... [large block quote] ... The emphasis in this work will rest heavily upon the presentation of the empirical evidence rather than on the development of theory. It is, unfortunately, not within the present competence of the author to do both, even at the cost of leaving the reader without understanding. It is, however, believed that the breakdown by Province, region, city and town which is carried out in this work is a necessary prerequisite for the satistactory comprehension of employment trends. It is hoped that the work may be useful in providing the essential evidence from which a study of causation may be undertaken. [...]

Many of the institutions of Canada are modelled upon those of Great Britain. Since the origin of the Canadian question period are founded on those of Great Britain, a brief preliminary discussion of the British practices is necessary. Thus the first chapter of this thesis will be devoted to a study of the question period at Westminster, from its origins in 1731 until it evolved into its modern form in the closing years of the nineteenth century. [...]

Canada's economic growth is becoming increasingly dependent on the supply of skilled manpower that is able to cope with the complexities of a modern technological society. It is apparent that unless the youth of Canada are prepared, through education and training, to assume productive roles in the country's work force then all other public policy to stimulate economic growth will be to little avail. [...]

The peaceful handing over of the reins of government is an important symbol of democracy and is arguably the distinctive feature of representative government. Often taken for granted in democratic jurisdictions, peaceful transition is one of the most important elements in the ongoing evolution of modern politics. Throughout history there have been varying types and various levels of success of transitions of power, depending on the circumstance and political environment applicable to each case. In Canada, one type of transition has remained largely unstudied - that in which a new leader takes over government by succeeding someone from his/her own political party - generally referred to as an intra-party transition. This is because intra-party transitions have traditionally been seen as less dramatic and therefore less noteworthy than transitions that include a change from one party to another. Furthermore, intra-party transitions typically occur near the end of a political cycle and are therefore closely followed by a general election. If the new intra-party leader loses the subsequent election, that leader's transition is seen as less noteworthy. In fact, in recent Canadian history, at both the provincial and federal level, there have been only two significant occasions in which intra-party leaders have come from behind to successfully defend their party's right to govern in the next general election: Ralph Klein in Alberta in 1993 and Glen Clark in British Columbia in 1996. This study analyzes all provincial intra-party transitions from 1960 to the present. From this analysis, a continuum has been formed from which these transitions will be assessed as to their relative degree of success or failure. It is argued here that the Clark and Klein intra-party transitions represent a specific "pod" or "cluster" within this continuum and as a result, deserve specific analysis. O f both, the principal question asked is: why, in the face of significant obstacles and contrary to historical precedent, did these transitions succeed? Further questions include; how can this success be defined and measured, what factors led to this success, were these cases equally successful and if not, why? Ultimately these two successful transitions are compared to one of the most unsuccessful intra-party transitions in modern Canadian history, that being the succession of Frank Miller from Bill Davis in Ontario in 1984. The final section of this study involves a test of key exogenous and endogenous variables that may or may not impact the success or failure of these three intra-party transition case studies. Particular attention will be paid to the ability of these new leaders to effectively distance themselves from their predecessors and how quickly and effectively they were able to put their own 'stamp' or 'footprint' on their respective new governments. In the end, it is hoped that these three case studies will provide important lessons and prescriptive insights not only for students of parliamentary politics and public administration but for practitioners and future leaders as well.