Should a government fail to respect natural rights, wrote Locke and Rousseau, then disobedience and rebellion were justified. Thus was born the modern notion of human rights. So responsive was this notion that the greatest social revolutions in the history of the western world took place – one in … [Read more...]
Evolution, Not Revolution: Canada’s Constitutional History and the Constitution Act, 1867
You say you want a revolution,Well, you knowWe all want to change the worldYou tell me that it’s evolutionWell, you knowWe all want to change the world…You say you’ll change the constitutionWell, you knowWe all want to change your head- From “Revolution” by John Lennon and Paul … [Read more...]
Cyber Bullying: Bullying Through Technology
Many of today’s new technologies are designed for the sole purpose of facilitating communication between individuals. Not only do these technologies enable communication between friends and family, but a large part of their appeal is that they present the opportunity to meet new people. Among the … [Read more...]
Electoral Finance Rules at Home and Around the World
Non-partisan oversight of how political candidates and parties obtain donations for their campaigns, what they are allowed to spend that money on, and how much they are allowed to spend, is critical for transparent, democratic elections. Is there a link between the level of political freedom and … [Read more...]
Riding the Election Cycle: The Role of Elections Alberta
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
Introduction There 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...]