The general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act is about drawing a line between legitimate tax minimization and abusive tax avoidance. However, the GAAR does not provide guidelines for determining whether a particular transaction is legitimate or abusive. In this...

This short paper examines the recent history of election financing laws in Canada, and then looks briefly at three distinct aspects of the Harper decision: the irony of Stephen Harper's position in the case, evidential and conceptual problems associated with equating commercial speech with...

Strikingly absent from the entire corporate governance and corporate litigation debate is a unique feature of American civil procedure that deserves special attention: the modern civil discovery regime. This Article attempts to fill this gap. We argue that modern discovery — first established...

Disputes arise in business. Approximately 65,000 businesses, including 35-53% of small businesses managers, are involved in a lawsuit in federal court each year. Even when business managers are represented by experienced attorneys, successful managers cannot and should not entirely delegate the...

Many have argued that thought should constitute per se unpatentable subject matter, and some have even suggested that any patent claim that includes a mental step should lie outside patentability. Many courts have long disagreed with such a draconian rule, and have instead upheld myriad patent...

A common feature in different courts of appeal, including the Supreme Courts of different countries is inordinate delay in administration of justice. Increasing caseload per judge is often treated as the culprit and hiring more judges is a popular corrective device. Particularly, for the Supreme...

It is uncontroversial that litigation is too expensive. Controversy abounds, however, over who is to blame and what is to be done about the problem. Plaintiffs and defendants each accuse the other of pursuing weak or meritless litigation positions that inflict needless expense. This article...

Modern legal systems, including the English, emphasise the need to promote mediation, uphold arbitration (which bypasses the courts), and achieve settlements. These are regarded as preferable to lengthy court proceedings culminating in trial. In England the Jackson reforms of April 2013 aim to...

Significant ethical and procedural issues raised in the case of McCabe v British American Tobacco Australia Services Ltd - history of events leading to the Supreme Court of Victoria decision, particularly the implementation of the controversial 'Document Retention Policy' - procedural issues,...