Recently, in CIBC World Markets Inc. v. R. (“CIBC case”), the Chief Justice of the Tax Court of Canada (“TCC”) was faced with an issue that was novel to Canada's consumption tax jurisprudence. Can a GST registrant retrospectively change its method for allocating input taxes between its...

From the perspective of what has been successful, this paper provides an overview of occupational health and safety regulatory reform in Canada. It begins with a review of the past enabling legislation and the employer response. Both workers' compensation and occupational health and safety are...

Despite the comprehensiveness of neo-liberal restructuring in Canada, it has not proceeded uniformly in its timing or outcomes across regulatory fields and political jurisdictions. The example of occupational health and safety (OHS) regulation is instructive. This article compares recent OHS...

This article examines five ergonomic standards adopted by regulatory agencies in North America for the purpose of preventing musculo-skeletal disorders (MSDs), one of the most costly categories of injury throughout North America. Since 1988, three regulatory agencies in the United States and two...