(Disponible en français : Résumé – Comment les multinationales du numérique échappent-elles légalement à l’impôt au Canada?) According to the Organisation for Economic Co-operation and Development (OECD), multinational enterprises are using increasingly aggressive practices to reduce the amount of tax they have to pay, and some of them are creating off-shore subsidiaries or shell companies.…
(Disponible en français : Résumé – Sanctions : l’architecture canadienne et internationale) Sanctions are measures implemented by governments to restrict or prohibit certain types of interactions with a foreign state, individual or entity. Governments impose sanctions in pursuit of foreign policy objectives, most often in response to breaches of international peace and security, but also…
(Disponible en français : Résumé – Aperçu du plan d’infrastructure à long terme du Canada) Through the Investing in Canada plan, the Government of Canada has committed to providing more than $187 billion in infrastructure funding over 12 years, including through bilateral agreements with the provinces and territories. Infrastructure Canada is the government agency responsible for coordinating…
(Disponible en français : Résumé – L’énergie nucléaire et la gestion des déchets radioactifs au Canada) Nuclear energy is used by about 30 countries around the world, including Canada, and provides just over 10% of the world’s electricity. However, producing this energy generates radioactive waste with no foreseeable use and with a radioactive lifespan that…
(Disponible en français : Résumé – Le partage des compétences législatives : un aperçu) The distribution of legislative powers among the various levels of government is a key feature of federalism. To guide this distribution, the Constitution Act, 1867 divides legislative powers between the Parliament of Canada and the provincial legislatures. Most of these powers…
(Disponible en français : Résumé – La pollution plastique des océans dans le monde : les sources, les solutions et le rôle du Canada) Plastics have become ubiquitous throughout the global economy and in our daily lives as a result of their useful properties and low cost. At the same time, the durability of plastics…
(Disponible en français : Résumé – L’aide médicale à mourir au Canada après l’arrêt Carter c. Canada) In February 2015, the Supreme Court of Canada released Carter v. Canada (Attorney General) (the Carter decision), an important decision about the law on assisted dying. The law had been unsuccessfully challenged twenty years earlier at the Supreme Court in Rodriguez v. British…
(Disponible en français : Résumé – Aide médicale à mourir : la législation dans certains États à l’extérieur du Canada) Over the last decades, movements have arisen in several jurisdictions around the world to legalize medical assistance in dying. Until recently, only a few jurisdictions permitted medical assistance in dying, including Oregon, Washington State, Vermont, the Benelux…