Traduction de «sources de droit comptable » (Français → Anglais) :

(Return tabled) Question No. 334 Hon. Irwin Cotler: With regard to bijuralism and harmonization: (a) what measures are in place to ensure legislative bijuralism across all departments; (b) since the adoption of the “Policy on Legislative Bijuralism”, how has the Department of Justice (i) ensured that all legal counsel in the Department are made aware of the requirements of legislative bijuralism in order for them to be able to take it into account when advising client departments on legislative reforms, (ii) enhanced the capacity of the Legislative Services Branch to draft bijural legislative texts, (iii) undertook, in drafting both ver ...[+++]sions of every bill and proposed regulation that touches on provincial or territorial private law, to take care to reflect the terminology, concepts, notions and institutions of both of Canada’s private law systems; (c) since the adoption of the “Policy for Applying the Civil Code of Quebec to Federal Government Activities”, what measures are in place to ensure (i) changes to Quebec’s Civil Code are known and monitored by the government, (ii) assessment of federal legislation relative to changes to Quebec’s Civil Code, (iii) federal legislation is introduced to reflect, where necessary, changes to the Civil Code of Quebec; (d) with respect to the “Index of Bijuralism and Harmonization Caselaw” found online and indicating its most recent update was June 12, 2012, (i) how often is this page updated, (ii) given that some cases thereupon are from 2013, when was this page last updated, (iii) whose responsibility is it to update this page, (iv) what cases are currently being monitored for potential addition to this page; (e) with respect to cases involving bijuralism and harmonization, (i) in what ways are these made known to the Department, (ii) whose responsibility it is to monitor these cases, (iii), what role does the Federal government play in these cases if a party, (iv) what role does the government play if not a party, (v) who m ...

It should be noted that there has never been a requirement for accounts to be true and fair in US's Generally Accepted Accounting Principles (GAAP) and there is no such requirement in the Conceptual Framework of the International Accounting Standards Board’s, despite being the overriding principle of Union accounting law.

iii) While many tax treaties between OECD members and developing countries have taken account of the effect of the domiciliary principle on the distribution of taxes by giving the source country the right to impose a withholding tax up to a specified amount (this system ensures therefore that the source country also receives a share of the tax revenues), tax treaties established between tax havens and other developing countries make no provision for such a withholding tax.

Corporate governance: increasing the level of compliance with the existing Accounting Law in order to ensure in general the usability of accounting information for the purpose of trade defence investigations.

Treasury Board appealed the case to the Federal Court of Appeal, arguing as follows: The case at issue is a matter of public law exclusively and more specifically of administrative law, that common law is the source of federal public law and applies to the federal government even within Quebec territory, that under common law there is a rule of public order, which provides that no one may benefit from a crime and that applies to the crime of manslaughter, that Quebec private law cannot set this rule aside in view of federal public law and, finally, that, in any case, the crime of manslaughter results in the unworthiness by operation of l ...[+++]aw under Quebec civil law.

I told the House of Assembly of my first experience with constitutional law as a law student when, after going through all the usual sources of constitutional law, the British North America Act, the constitutional conventions, etc., the professor at the University of Alberta asked the students—there were 150 of us there—are there any other sources of constitutional law?