When it comes to election administration, there are always common questions that are asked. Does everyone have an equal opportunity to participate in our democracy? Who is responsible for the elections? What happens in between and after elections? Are election laws respected?Democracy isn’t … [Read more...]
Running for Office: A Candidate’s Journey
In April 2010, I was sitting in a hotel in Jakarta, Indonesia with a remarkable group of women from all around the world who were attending a conference of the World Movement for Democracy. Each of them had been a candidate for parliament in their home countries, many of them had not succeeded. Most … [Read more...]
Democracy After Post-Conflict Elections: Are we there yet?
“The election went reasonably well, millions voted, not too many died and the fraud was mostly detected and removed. But the elected members sit in a chaotic and dysfunctional assembly, concerned mainly to gain personal power and caring little for those whom they represent. As a result the … [Read more...]
American and Canadian Election Laws: Top 10 Differences
IntroductionThere are distinct differences in Canadian and American federal election law and practices. For example, while the processes differ, American primaries are essentially party nominations in Canada. The American process for drawing constituency boundaries (often referred to as … [Read more...]
Taxation and the Criminal Law: Tips for Accounting Professionals & Legal Advisors
At first glance, one might think that tax law and criminal law are mutually exclusive areas of practice. Taxation largely deals with the application of the Income Tax Act (“ITA”) and Excise Tax Act (“ETA”) to financial transactions entered into by individuals, corporations, trusts, and others … [Read more...]
Gambling with your Taxes: Are Gambling Winnings a “Prize” Under the Income Tax Act?
During the recent summer Olympic Games we learned that Canadians, Americans and athletes from other countries receive a financial bonus for each medal they win, the size of the bonus depending upon the colour of the medal. This income is also taxed, a fact that is stirring legislators in the U.S. … [Read more...]
Credit where Credit is Due: Personal Credits in the Canadian Tax System
2012 is the 25th year of personal credits in the Canadian tax system. Prior to 1988, personal exemptions were deducted from taxable income. Since 1988, credits against taxes payable have been used. This was perceived as more fair, because the benefit of deductions was greater for higher income … [Read more...]
The Tax Court of Canada: An Introduction
While many would share Scarlett O’Hara’s belief that there is never a convenient time for taxes, let alone a convenient time for tax problems, Canadians can take great relief in knowing that there is a convenient forum for resolving most tax problems. Although the Tax Court of Canada is one of … [Read more...]
The Ethics of Corporate Social Responsibility
What is Corporate Social Responsibility, and what is not?Companies engage in corporate social responsibility (CSR) when they confer benefits on the communities located in or near where they work which are neither required by law nor an integral part of their primary, profit-oriented operations. … [Read more...]
International Corporate Political Corruption: the Case of Niko Resources Ltd.
Founded in 1987 as a publicly-traded junior Canadian natural gas company headquartered in Calgary, Alberta, Niko Resources Ltd. (Niko) enjoyed a reputation as a gutsy natural gas explorer and producer by taking on projects in politically volatile and economically less-developed regions of the world. … [Read more...]
