Search

This study expands on sociological concepts of transborder ties through a case study of Armenian diaspora members in the United States and Canada. Building on migration scholars who note that ties to the homeland do not dissolve after an individual migrates, this paper asks the questions of if and how transborder activism can promote feelings of belongingness amongst several generations of immigrants and explores how to qualitatively measure the effectiveness of activism done by nonlocal individuals. This paper draws on virtual ethnographic interviews that were conducted in the span of the 20182019 academic year with Armenians in the diaspora. The respondents of this study hold membership ties to diaspora youth organizations, such as the Armenian Youth Federation (AYF), and others are participants of Birthright Armenia, creating a diverse sample of Armenians who can speak to the experience of being in the homeland. This study is particularly important as it seeks to better understand how the Armenian 2018 Velvet Revolution was successful in being peaceful. By relying on literature that focuses on the role of globalization and technology, the responses in this study help to explain the impact of social media's role in influencing international social movement participation. This paper intersects concepts of social theory, politics, anthropology, and technology to add to current immigration dialogue. [ABSTRACT FROM AUTHOR]

The article focuses on the confidentiality management of tax accrual working papers. It states that in interim, taxpayers are advised to take necessary measures that may help them in protecting confidentiality of their tax accrual working papers. It mentions the legal framework of the disputes in Canada, U.S., and Great Britain on the ability of tax authorities to access the subjective analysis of taxpayers and the analysis of their professional advisers.

This paper is in response to calls for individually based, time-series analyses of Internet usage data in Canada. Drawing from the 1997-2001 Household Internet Use Surveys (HIUS) and the 2000 General Social Survey, previous research (by this author) has demonstrated that the HIUS can in fact be disaggregated, after which, they reveal a statistically significant gender gap in Canada. Cross-tab analysis has showed that the access gap between men and women grew between 1997 and 2002, and logistic regression analyses revealed that men were more than 50% more likely than women to access the Internet from home on a daily basis. This paper represents a continuation and expansion of the previous research, and will use the recently released 2002 and 2003 HIUS data to create a seven-year long time-series analysis of Internet usage in Canada, comparing men and women with location and frequency of access. Furthermore, it will create an individually based examination of online Information seeking practices of Canadian men and women. Finally, the paper will include a critique of the HIUS survey design and corresponding reports, and suggest that they have been ultimately inadequate for accurately determining how Canadian women have been using the Internet, in particular with respect to measurement beyond mere "access". ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

The authors' objective with this paper is to introduce the excessive interest and financing expenses limitation to readers who may not be fully familiar with these rules. In this paper, the authors provide context for the introduction of the rules and then discuss the scope of the rules, the computation of the interest and financing expenses limitation, the carryforward of restricted interest and financing expenses, the treatment of excess capacity, and the additional relief that may be available under the group ratio rules. [ABSTRACT FROM AUTHOR]

This paper begins by discussing the origin of the global minimum tax under the pillar 2 initiative, when in the 1990s the Organisation for Economic Co-operation and Development raised concerns about harmful tax competition and undertook initial efforts to address this international tax phenomenon. No/low-tax regimes were at the heart, and a prerequisite element, of all harmful tax competition. Over time, many subsidiary elements of harmful tax competition were addressed, but its key element survived, including the 2015 base erosion and profit shifting action plan. In 2019, a pillar 2 global minimum tax was officially announced to address the tax challenges arising from the digitalization of the economy. After a brief discussion of the intentions of Canada, the European Union, and the United Kingdom to implement a global minimum tax, and of US opposition to this tax, the authors provide an overview of the global minimum tax elements and computations. In particular, this paper discusses the pros and cons of making a GloBE loss election, transfer-pricing aspects of global minimum tax computations, treatment of US limited liability companies and investment tax credits, and compliance challenges. [ABSTRACT FROM AUTHOR]

GAAR is in a state of flux. This paper reviews selected issues and provides technical observations on the potential impact of changes to GAAR, as set out in the consultation paper and budget 2023. [ABSTRACT FROM AUTHOR]

The authors' introductory remarks highlight some statistics about the number of deals in 2022, the size of the transactions, and the commercial trends in recent transactions. In the context of these recent trends, structuring transactions in 2022 was a complex puzzle that required an understanding of the commercial objectives and over 100 years of evolution in Canadian tax policies. This paper addresses some of the most common issues that have emerged in recent transactions, such as the use of earnouts and how they should be treated in the context of share transactions. The authors also address issues associated with payments made to non-residents of Canada, prior to or at closing, and how they impact the negotiation of the terms between purchasers and sellers. The authors explore how unclear policies and older administrative guidance may result in onerous responsibilities on the sellers, purchasers, and/or investors involved, especially where there may not be an applicable limitation period. The paper also addresses some of the repercussions of the 2022 federal budget and exchangeable share structures. If it can be acknowledged that the issues addressed in this paper are complex and non-exhaustive, the authors hope to offer a path of reflection or an alternative framework of interpretation that could simplify how parties could address these issues from a pragmatic perspective. [ABSTRACT FROM AUTHOR]

This paper provides a high-level overview of select indirect tax issues that many practitioners are likely to encounter in the course of their practice. The central focus of this paper is on goods and services tax /harmonized sales tax (GST/HST) issues. It includes a review of the following topics: 1) "financial services" in the GST/HST context, including an update of two recent decisions in this area; 2) common GST/HST audit issues affecting real property transactions, including recently enacted legislation; 3) the importance of documentation and written agreements in GST/HST matters; 4) the recently enacted rules affecting online sales of goods, services, and intangible property to Canadian consumers; 5) joint venture issues; 6) the most commonly used GST/HST elections in corporate transactions, including common pitfalls; 7) the rules governing "investment limited partnerships" and potential GST/HST consequences for such entities; and 8) the new GST/HST rules governing the cryptocurrency sector. [ABSTRACT FROM AUTHOR]

Innovation is widely understood to be a key force in supporting a nation's standard of living and driving improvements to that standard of living. However, in the absence of government support for innovation, much less research and development occur on their own. That is why nearly all members of the Organisation for Economic Co-operation and Development (OECD) have well-developed innovation support mechanisms that include both direct (grants and incentives) and indirect (generally income tax credits) tools designed to drive incremental investment by the private sector in innovation. It is widely understood that these private investments support additional technological advancement that would likely not occur without such investment and that ultimately leads to higher levels of employment and higher standards of living. However, not all countries achieve the same bang for their buck in terms of the return on government investment in innovation. Indeed, some countries have a much better track record than does Canada in multiplying the effects of every government dollar invested in innovation. This paper explores some of the potential reasons why Canada lags behind other OECD nations in driving investment by businesses in research and development, known as business enterprise research and development. The paper also examines Canada's flagship innovation support tool, the Canadian scientific research and experimental development program; the important role that it plays in Canada's specific industrial context; and why it is an essential component in driving business innovation given the Canadian industry mix. The author describes key aspects of the evolution of the program and how claimants can best take advantage of the program in the most frictionless way. [ABSTRACT FROM AUTHOR]

The recent influx of Syrian refugees into Canada over the past few years has encouraged scholars to analyze the integration process of this population into the host society as well as the different challenges that they may face. Women with children, in particular, have been the focus of many studies since they constitute the largest proportion of displaced people. Scholars have focused significant attention on the geographical aspect of forced migration, and the consequences of refugees' movement across space. However, they have not addressed the idea of the "future" for refugee populations who are forced to settle and to build a new life in a new country. In this paper, I attempt to connect scholarship on forced migration and cultural concepts of the future in order to examine the temporal dimensions of forced migration. Using semi-structured interviews with 41 Syrian mothers who have recently arrived in Canada, this paper investigates refugee mothers' conceptualization of their (and their children's) future in Canada. More precisely, I argue that forced migration and the status of "refugeeness" heavily shape newcomers' perception of time in general, and of the future in particular. I find that mothers deliberately "foreclose" their own timeline in order to focus on their children's future in Canada. Moreover, a sense of "scrambled timeline" is emergent: mothers cannot separate their future projections from the present nor from the past. Finally, key cultural and religious orientations to the future further shape mothers' perceptions. [ABSTRACT FROM AUTHOR]

Given that nearly 25% of female undergraduate students in the U.S and Canada experience rape or sexual assault, sexual violence on campus remains a pressing issue. Contextualized within the increasing prevalence of social media campaigns, more inquiry is required concerning the ways in which digital technology has impacted the nature of women's safety work. Through mapping incidents of gendered violence happening on and around the McGill campus during the 2016-2017 school year, this paper examines how the textually mediated forms of social intervention deployed by McGill (e.g. safety emails) compelled women's collective investigatory work via digital technology. Given that each "general" safety email sent by McGill was in response to a violent and gendered local event, it is critical to attend to how the institutional emails are crafted as acts of prevention, obscuring each incident. Having combed through various public social media platforms including Facebook and reddit, this paper traces the online safety work that women do to find out and tell each other information relevant to their safety when the institution will not. I contend that social media platforms not only visibilize the women's safety work, but how the university offloads responsibility from the institution onto the individual. Through examining the women's use of digital technology in their personal and collective safety work, the paper illuminates harmful gaps between institutional responses to gender-based violence on university campuses and the actual safety work that women are doing. [ABSTRACT FROM AUTHOR]

The author discusses basic concepts of intellectual property as they are understood in Canadian income tax law. The paper aims to provide a backdrop to the base erosion and profit shifting (BEPS) initiatives and two-pillar solution that are being implemented in Canadian legislation and that are expected to challenge traditional notions of intellectual property. Specific examples of patents, trademarks, and copyrights are discussed in order to illustrate the challenges. A contrast is also made between traditional transfer-pricing approaches and BEPS concepts. [ABSTRACT FROM AUTHOR]

A divisive reorganization, such as a spinoff, can create stakeholder value. A spinoff may be undertaken for risk reduction, cost savings, management focus, or capital raising. Whatever the motivation, the transaction occurs frequently in Canadian and US public markets. The authors focus on tax-deferred spinoffs by Canadian and US public corporations. They describe the basic steps of a spinoff in each country and then identify and summarize the restrictions imposed by each country's tax law. Although each country's spinoffs are broadly similar in effect, a US spinoff uses fewer and more rational steps than a Canadian butterfly but faces tighter restrictions. One major difference explored in detail is that, unlike Canada, the United States requires a corporate business purpose for the transaction, and the legal form of transactions may be recast pursuant to their economic substance. In the context of a Canadian butterfly, the authors discuss the role of economic substance in Canadian tax law. They also comment on a public consultation paper of the Department of Finance (Canada) that proposes to amend the general anti-avoidance rule to introduce an explicit economic substance rule. [ABSTRACT FROM AUTHOR]

In this paper the authors (1) review the meaning of the term cost, certain related terms used in the Act, and a selection of provisions of the Act that use the various relevant terms; (2) identify certain current issues related to these concepts; (3) discuss the concept of cost in the context of cross-border transactions in which compensatory shares are issued; (4) discuss particular challenges in utilizing the concept of cost in the context of partnership interests; and (5) discuss inadequacies with the use of the concept of cost in the context of the application of the tax shelter rules to partnership interests. [ABSTRACT FROM AUTHOR]

Subsection 55(2) is a broad specific anti-avoidance rule that prevents taxpayers from converting accrued capital gains into deductible intercorporate dividends. The safe-income exception is an important carve-out from this rule. For decades, the Canada Revenue Agency's administrative positions dealing with the calculation of safe income were rooted in an accounting concept of retained earnings, even though the courts cast doubt on this approach. In 2015, section 55 was amended in several respects, with certain wording changes to the safe-income exception. In this paper, the author argues that these changes do not effect a substantive change to the safe-income exception. The author also explores several other cases and issues that relate to the safe-income exception. [ABSTRACT FROM AUTHOR]

The baby boomers are aging, setting the stage for one of the largest intergenerational wealth transfers in human history. Practitioners have a role in assisting clients to ensure that the objective of transferring wealth to children and grandchildren is achieved in as tax-efficient and effective a manner as possible. In Canada, most taxpayers' wealth is in the form of real estate and publicly traded securities or, in the case of business owners, the businesses themselves. This paper discusses tax and non-tax considerations affecting transfers of assets to the next generation. [ABSTRACT FROM AUTHOR]

Ceasing to be resident in Canada, and commencing residence in a foreign jurisdiction, gives rise to both tax and lifestyle considerations. While the minimization of Canadian departure tax and tax liabilities is important, so too are the former resident's access to health care, testamentary freedom, personal safety, civil liberties, and general quality of life. This paper examines the tax and non-tax tradeoffs when substituting Canadian residency for residency in popular foreign destinations. We conclude by arguing that Canada should not follow the lead of other countries in adopting tax holidays and fast-tracked immigration status for wealthy foreign investors. [ABSTRACT FROM AUTHOR]

Scholars have found forms of disciplining outside of penal-carceral environments in settings such as classrooms, competitive sport and in historical religious contexts but little attention has been paid to the pervasiveness of disciplining in one of the most regulated everyday settings to be found - roadways. In this paper, we argue that despite the commonly held belief in Canada as a multicultural and in roads as democratic spaces where all are treated equally, it is in one of Canada's most diverse areas, the GTA, where we can expect to find that a panoptic gaze, whereby drivers are evaluated by other drivers, scrutinizes some groups more than others. Traffic is when you start to feel the stress, muscles tighten, you start to get annoyed easier, and you notice the other drivers that are selfish. And that starts to annoy you, if you see somebody using an on-ramp when they already were on the highway to pass other cars, so you've gone to the head of the line. Where you wouldn't do that if you were at McDonalds, you wouldn't walk from the back and then walk to the front and start ordering because everyone would say something. But when you're in your own little box with the windows up, you feel like you have the power to be rude and selfish. [ABSTRACT FROM AUTHOR]

Why has multicultural education developed differently in the United States, Canada and the United Kingdom, politically and culturally similar countries? I address this question with a historical and comparative study of how these three nations responded differently to the same global institutional trends. I show how not only did the existing institutional and ideological architecture of each country filter how it adopted the logic of pluralism that spread multiculturalism throughout the Anglo-American world in the 1960s and 1970s but that the resulting institutional settlement in each country was in turn unsettled by the neoliberal market logic that reshaped national education systems in the 1980s and 1990s, in turn altering domestic multicultural policies. Overall, this paper shows that not only do nation-level differences shape institutional change but do so through the accumulation of solutions to particular framings of domestic problems in the context of the global institutional change. [ABSTRACT FROM AUTHOR]

As workers struggle to combine work and family responsibilities, discrimination against workers on the basis of their status as caregivers - also known as family responsibilities discrimination - is on the rise. Although both women and men feel the pinch, caregiver discrimination is particularly damaging for women, as care is intricately tied to gendered norms and expectations. In this paper, we explore how work and caregiving clash through in-depth analysis of caregiver discrimination cases resolved by Canadian Human Rights Tribunals from 1985 to 2016. We identify the issues involved in disputes, the nature of discrimination experienced by women and men, and how gendered norms and expectations about work-life facilitation inform disputes and case outcomes. We find that although women are both more likely to bring claims of caregiver discrimination and obtain favorable outcomes, the experience of bias and legal interpretation of claims is highly gendered. Women bring claims involving both implicit bias on account of their caregiver status as well as claims over the practical challenge of seeking accommodations for care, while men's claims are largely restricted to accommodation-based disputes. In adjudicating cases, tribunals are more likely to see women - as compared to men - lacking credibility when making their claims, demonstrating the extent to which legal actors question the competence and legitimacy of female complainants. In contrast, men struggle in demonstrating the legal basis of work-family interference, often failing to convey how paid work seriously interferes with their family responsibilities. [ABSTRACT FROM AUTHOR]

In this paper, I investigate how gender and heterosexuality shape undergraduate women experiences and participation in the "physical" spaces of hookup culture, such as nightclubs and house parties, at a mid-sized university in Canada. Through focus group discussions (N=21), I illustrate the shared practices, social norms, and potential risks for undergraduate women who participate in the university hookup scene, which are often articulated as homosocial "girls' nights out." Undergraduate women take on different roles during their nights out to seek enjoyment as a group while also helping to keep each other safe. I examine how gender beliefs and sexual norms shape undergraduate women's discussions of the grey areas of harassment and negotiating sexual consent as they navigate these spaces. [ABSTRACT FROM AUTHOR]

Objective: This paper explores how the BDSM (Bondage & Discipline/Dominance & submission/Sadism & Masochism) subculture successfully challenges the monogamous relationship norms of broader American culture by creating a culture where participants are expected to be in consensually non-monogamous (CNM) relationships. Background: Although many adults are neither married nor cohabiting, monogamy remains a fundamental normative building block of romantic relationships in American culture. I argue that the demographic composition of the BDSM subculture, along with its socially stigmatized position as a sexually deviant community, perfectly place it to challenge monogamous norms. Methods: This study uses data collected from extensive insider ethnographic observations, 70 in-depth interviews with BDSM participants in the mid-Atlantic US, and an internet convenience sample survey in 2017 with over 1,300 respondents from the US and Canada in the BDSM subculture. Results: The BDSM subculture has become "polynormative," meaning that the particular CNM practice of polyamory is expected there, the majority of participants prefer it, and increasing involvement in the BDSM subculture is associated with an increasing preference for polyamory. Polynormativity in the Scene de-emphasizes classic polyamorous subcultural rhetoric of "orientation" in favor of an attitude that anyone can do polyamory if they are self-aware and communicate effectively. Conclusions: The Scene has been extremely successful at undoing monogamous relationship norms, but its polynormativity creates problematic pressures against monogamy for some participants. [ABSTRACT FROM AUTHOR]

Using France and Canada as comparative cases, this paper explores the impact of national context on the economic incorporation of Muslim minorities. Based on highly comparable large-scale surveys (Trajectoires et Origines in France 2008-09, the Canadian National Household Survey 2011), we consider the effects of social welfare regimes - corporatist-statist in France and liberal in Canada - and immigrant incorporation 'models' - republican secularism in France, multiculturalism in Canada - to explain patterns of Muslims' household incomes. Québec, which pursues a intercultural 'model', is analyzed as a hybrid case within Canada. Taking account of differences in Muslims' origins, timeof- arrival/generation, and education, we find that setting-specific patterns of Muslim disadvantage apply similarly to all minorities. Despite skill-selective immigration in Canada, immigrant disadvantage generally is greater there (including in Québec) than in France; but trends in Canada are more positive for those in the country longer, and especially for the second generation. Net of human capital variables, Muslim-specific disadvantage is similar across settings, suggesting a similarity in religion-based discrimination; however notably this disadvantage is less for second-generation Muslims in English Canada. [ABSTRACT FROM AUTHOR]

Higher education in Canada is in the process of transformation as the growing popularity of online and distance education programs has led many postsecondary institutions to adopt alternatives to traditional in-class courses. While distance education has been praised for its accessibility and its ability to offer flexible, round-the-clock alternatives to in-class instruction, there are those who believe that online education has largely served as a net to catch traditionally marginalized students--students who go on to struggle with the unique challenges of these loosely structured programs. Moreover, researchers have not yet adequately evaluated the returns associated with these programs to determine the viability of these educational pathways. Drawing on Statistics Canada's 2013 National Graduates Survey, this paper examines the earnings and education-to-job match of recent graduates who pursued more than half their degree via distance education at Canadian postsecondary institutions. The results of these analyses indicate that pursuing a university education through either distance or traditional programs yields similar earnings and employment outcomes, when controlling for the other variables in our models. At the same time, it does not appear that distance education has become populated with marginalized students who are otherwise unable to enroll in traditional education institutions, as previous research suggests. [ABSTRACT FROM AUTHOR]

In February 2013, Toronto city council passed a motion on "Undocumented Workers in Toronto," which reaffirmed the city's commitment to providing services to all residents regardless of their immigration status. This marked the first such 'Don't Ask, Don't Tell' (DADT) sanctuary policy for undocumented migrants in Canada. In this paper, I analyze the gendered politics of DADT policies, particularly for undocumented women seeking access to shelters and anti-violence against women services. The politics of service provision are complex in such cases, given that support against gender-based violence is often funded by multiple arms of the state. Drawing from qualitative interviews with thirty service providers in Toronto who work with women in cases of gender-based violence, this research analyzes both the benefits and limitations of DADT when centering the experiences of women with precarious immigration status. The findings also show how some service providers responded to the policy's limitations by adopting organizational-level practices that sought to re-imagine the city as a postnational space. [ABSTRACT FROM AUTHOR]

Feminism is understood to be not only about equality for women as a group, but also about personal empowerment, which is captured by the slogan "the personal is political." Scholarship on feminist identity has demonstrated that those who self-identify as feminist share a set of social attitudes, though this group has become more heterogeneous over time, comprising a wide spectrum of people who have liberal, moderate and even conservative views, who support a broad spectrum of social change goals not only for the advancement of women as a group, but also for reductions of social inequalities of race, sexual identity, and concerns for the environment and children. As the identity "feminist" becomes more accessible to a wider array of individuals with a broader agenda, is its capacity to engender personal empowerment diminished? Previous research suggests that, for women at least, a feminist identity offers many social psychological benefits, including improved body image, interpersonal assertiveness, and activism. In this paper, I extend theories of the personal benefits of feminist identity for women to sexual behavior. Using original survey data from the Sex in Canada research project to assess the relationship between self-identifying as a feminist and sexual behaviours. Results show that those who call themselves a feminist differ in their sexual behavior from those who do not. This suggests that, as feminist identity broadens politically, it continues to impact personal, even intimate, choices for women. [ABSTRACT FROM AUTHOR]

Despite the rise in the displaced population numbers, refugees' transnational lives, sexual minority refugees, in particular, have remained at the margins of transnational migration studies. In this paper, based on 35 interviews with gay Iranian refugees in Canada, I argue for refugees' agencies and against the rhetoric that represents refugees as passive and inherently welfaredependent. To this end, I focus on refugees' transnational lives and analyze their agency in managing ties with their families back in Iran as well as building social ties with policy-makers and human rights activists in Canada. I connect transnational, forced, and queer migration literature to the broader body of social theory by drawing on Bourdieusian social theory and argue that it is necessary to deploy de-nationalized methods of inquiry to account for intra-group diversities as well as the social relations and symbolic ties that stretch beyond national borders in bringing social groups together. [ABSTRACT FROM AUTHOR]

The paper traces relationships between the Government of Canada and civil society organizations in moving forward the development of the UNESCO Cultural Diversity Convention, which was approved at the UNESCO General Assembly of October 2005. The Convention addresses key issue sin communication and culture, focusing on the promotion of national and sub-national spheres for communication and cultural exchange, as well as the promotion of human rights and the international exchange of ideas. Have the policies and proposals to promote cultural diversity changed as the forum for discussion of the issue has moved from the International Network on Cultural Policy to UNESCO? Have the roles of civil society groups, international organizations changed over this time. In what ways has the Government of CanadaÂ’s input and role changed with this shift? In what ways has the input of civil society groups, especially that of the Canadian-based International Network for Cultural Diversity, and the Coalition for Cultural Diversity, changed in the last three years? The paper compares a number of proposals, draft texts for the convention, and critiques of draft texts to illustrate approaches to a number of the key issues at stake in the formation of this convention. ..PAT.-Conference Proceeding [ABSTRACT FROM AUTHOR]

When is employment discrimination acceptable? The notion of a bona fide occupational requirement is central in both the United States and Canada to determining the legal permissibility of discriminatory choices by employers. There are grounds on which employees or potential employees cannot be legally discriminated against, such as sex, race, religion, age, and disability. However, employers are free to make employment decisions that discriminate so long as those decisions are based on an employee's ability to meet a bona fide occupational requirement. This paper explores the evolution of what constitutes a bona fide occupational requirement in Canadian case law, focusing on the period 1982 to 1992. This paper describes the boundaries that were drawn between acceptable and unacceptable discrimination, and highlight how those decisions were subject to two particular social influences - changing public conceptions of risk and safety and changing public moral and aesthetic preferences. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

Federalism as a form of territorial organization for politics often involves conflicts about which level of government can craft policy in specific areas. Such conflicts are particularly prominent in multinational federal systems, that is, federal systems where a significant number of citizens identify with a nation distinct from the one projected by the central state. Our paper will focus on social policy and make two arguments about its relationship with sub-state nationalism within federal structures using the cases of Canada and Belgium. First, it will suggest that social policy is particularly likely to become the focus of political and jurisdictional battles in the context of multinational federalism because it represents a potent tool for constructing and consolidating national identities. Nationalist mobilization over social policy is occurring in both Flanders and Québec despite ideological and programmatic differences between the two movements. Second, the paper will argue that the structure of federalism and welfare arrangements will heavily condition the likelihood and extent of decentralization. In Canada, the competitive nature of federal/provincial relations and the Beveridge-style welfare arrangements explain why there has been decentralization of social policy towards Québec whereas consensual decision-making and the Bismarckian welfare arrangements has meant no such outcome for Flanders in Belgium. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

This paper examines the impact of the expansions in the duration of paid parental leave benefits in Canada from 25 to 50 weeks in 2000 on the post-birth employment patterns of women with young children. To do so, it compares changes in labor market outcomes before and after the 2000 expansion for a sample of women with young children in Canada to a comparable sample in the United States. The analysis draws on two large representative data surveys, the Canadian National Longitudinal Survey of Children and Youth, and the U.S. Survey of Income and Program Participation to estimate whether the 2000 expansions were associated with an increase in the length of time before mothers return to work after the birth of a child. The analysis also examines whether the paid leave expansions further affected maternal employment in the year after their child reaches age one. To control for differences in underlying trends in each country, it uses a "difference in difference" approach that uses women with children age 3-4 as a comparison group in each country. The paper finds that the 2000 expansion was associated with a substantial increase in the duration of time that women remain at home following child-birth in Canada relative to the U.S, and that this increase was larger for more economically advantaged groups of women. Despite the large increases in time at home, there is little evidence that there was a decline in women's relative employment rates after their child reached age one. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

Beginning with the assertion that surveillance is applied differentially by the Canadian state, and that this differential application has a racialized character, this paper argues that the federal Office of the Privacy Commissioner (OPC) be transformed into a larger agency for the regulation of surveillance. Presently, the efficacy of surveillance regulation is limited and the OPC represents the best foundation upon which to build a new regulatory body. However, in its current capacity and with its mandate fixated upon a very narrow, individualistic understanding of privacy, the OPC would have to undergo significant transformation. This paper identifies key areas for transformation by highlighting the limitations of current institutional, legal, and policy frameworks. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

Among the many topics addressed within the rich scholarship on gender and work, a growing area of interest concerns differences in the entrepreneurial activity of women and men, as well as differences amongst women entrepreneurs themselves. Studies from a variety of countries note both a dramatic influx of women into the small business sector over the past two decades, as well as significant gender differences in the types of businesses and organizations women and men create, their motivations and business approach, and their economic success. However, while patterns of inter- and intra-gender difference in entrepreneurship are well documented in many countries, the reasons underlying them are less well understood. In an effort to contribute to our understanding of this issue, this paper explores the links between women's motivation and entrepreneurial success, using Canada as a case study. The analysis draws on The Survey of Self-Employment, a national survey of 3,840 Canadians that was conducted in 2000 by Statistics Canada and Human Resources Development Canada. Using three broad categories of motivation based on existing research -- classic, work-family, and forced- the paper examines how prevalent these motivations are amongst Canadian women, and how motivations are linked to the types of businesses women build and the economic rewards they receive. The findings suggest considerable diversity in the motivations and success of women entrepreneurs. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

Although there are several studies of the impact of employment of health professionals in large bureaucratic organizations, there has been significantly less research conducted that is both theoretically oriented and undertaken from an explicitly comparative perspective across professions, health care systems and cultures. In a previous paper we developed a conceptual model of the dynamic relationship between professions, organizations and clients based on an extensive review of the classic and contemporary literature on professions and organizations. In this paper we present comparative qualitative data gathered on the work experiences of health care professionals in Canadian, U.S. and French hospitals. We specifically elaborate on a typology of influence of clients on the orientation of health care providers to the community or to the bureaucracy. [ABSTRACT FROM AUTHOR]

Canadian content plays a crucial role in the structure and vitality of the Canadian broadcasting system. However, there appears to be a schism between the cultural and social goals laid out for Canadian content in the 1991 Broadcasting Act and the largely industrial designs spelled out in Canadian Radio-television and Telecommunications Commission (CRTC) regulation. Where the Act calls for Canadian content to aid in supporting national identity and cultural sovereignty, CRTC regulation regards it as a fiscal resource for an economically viable production sector. This paper will examine these apparent contradictions and analyze the manner in which the Commission has endeavored to bridge the gap between these seemingly disparate goals for Canadian content. The CRTC has introduced a series of policies pertaining to specific categories of programming that are designed to increase the availability of Canadian content in popular genres of programming during peak viewing hours. This analysis shows that, while CRTC Canadian content regulations fall short of addressing the cultural mandates for the definition of Canadian content directly, they do aspire to fulfill them through the creation of a quota-oriented content framework. Furthermore, this paper argues that these regulations have balanced the varying and sometimes incompatible demands that the Act places on Canadian content and the Canadian broadcasting system as a whole. [ABSTRACT FROM AUTHOR]

The United States government wishes to have a universally available high-speed Internet infrastructure by 2007. However, there exist many competing ideas about how this rollout might best be achieved. This paper deals specifically with two of these: the market versus the open access approach. Market proponents argue that the government should take a hands-off approach to regulation and let the marketplace determine how broadband deployment should occur. Open access proponents maintain the government should use regulation to assure that the broadband infrastructure remains true to the end-to-end architecture upon which the Internet was built. This debate is particularly heated when it concerns Internet provided over the cable broadband platform. This paper explores the U.S. government’s problem in more detail, and then takes a closer look at Canadian cable broadband policy. It is determined that Canada’s hybrid approach to cable broadband regulation has both allowed for the deployment of broadband infrastructure while also assuring that competing high-speed retial-level providers maintain a presence in the market. Further, given the legislation governing telecommunications in both the United States in Canada, an argument is made for the fungibility (or transferability) of Canadian policy to the United States’ problem. [ABSTRACT FROM AUTHOR]

The issue of how to preserve and promote cultural diversity in Mexico, The United States and Canada has been central in policy debates and regulations within each country. How should governments proceed then to promote and maintain cultural diversity in a region closely integrated not just through economic trade but through the mass media? This paper reviews the current international debate on communication policies related to the promotion of cultural diversity through television. It starts with a discussion about what constitutes diversity in television, and follows with a review about the real impact of former media policies in the achievement of diversity. Using the concepts of source diversity, content diversity and exposure diversity, the paper analyzes the communication policies adopted or proposed in Mexico and compares them with current policies in Canada and the US. The paper concludes that current commercial strategies and goals both at the national and international level do not stimulate cultural diversity in media contents. It questions the utility of policies designed to regulate competition and ownership in the media with the objective of maximizing the number of outlets and emphasizing audience choice between these outlets. Instead, proposals which advocate a more mixed system of mass media with different mandates and different modes of financing are considered. [ABSTRACT FROM AUTHOR]

This paper attempts to map and explain three different perspectives for understanding the relationship between economy and society: mainstream economics, economic sociology and Canadian political economy. Each paradigm provides a distinctive way of interpreting economic phenomena due to differences in the topics they tend to study, their theoretical propositions, how issues of uncertainty and information are viewed, their relationships to other social sciences, and the existing anomalies in each paradigm. The relatively new paradigm of economic sociology has distinguished itself as an addition to, or in conflict with the rational, axiomatic mainstream neoclassical economic paradigm, offering a variety of studies emphasizing the social construction of markets. Despite its success in the United States and elsewhere since its inception in the early 1980?s, economic sociology remains conspicuously absent from Canadian sociology. It is argued this may be in part to the dominance of a now emaciated ?Canadian political economy? paradigm rooted in historical Canadian economic subordination and dependency to the United States, the 1960?s student movement, and Marxist fervor that characterized much 1970?s social science. Canadian political economy distanced itself from mainstream sociology by focusing on issues of elite rule, class struggle and resistance. Today, the sophisticated and relatively militant neo-Marxist theorizing that characterized early political economy has given way to a ?softer?, less class-based political economy. Theories from economic sociologists are used to interpret these socially constructed ?markets of ideas.? The paper concludes by exploring future possibilities for the study of economy and society in Canada, and in general. [ABSTRACT FROM AUTHOR]

In this paper, I explore the historical role of the Catholic Church in integrating waves of immigrants in Canada, the United States and France in the 20th century. In my dissertation, I argue that examining how the Catholic Church responds to a particular conjuncture, such as large-scale immigration, can lead to new institutional forms within the Catholic Church that then disseminate into other areas of political and social life of civil society. This paper explores how, in the 20th century, the Catholic Church?s response to waves of immigrants led to different types of social, political and pastoral institutions in the United States, Canada and France. For each country I study, I examine how the National Catholic Bishops? Conferences have attempted to present guidelines about the issues immigration presents for the Catholic Church and for society as a whole. I also explore how the Catholic Church has set national guidelines for ministry to immigrants, and how these guidelines demonstrate particular views about how immigrant integration should take place. When migrating across national borders, an individual is required to change his citizenship. However, the Catholic Church is a universal institution, and so its members are automatically part of the church in the new place where they migrate. Although immigrants? membership in the Catholic Church cannot be questioned, how they exercise this membership is likely to differ after migrating. Are immigrants expected to assimilate, adopting the culture of the host society Catholics? How has ethnic plurality in the Catholic Church been conceptualized? How have policies been developed by the Catholic Church to implement concepts of assimilation or pluralism in its own institutions? [ABSTRACT FROM AUTHOR]

Immigration is often assumed to be a key condition leading to ethnic conflict. However, in both immigration studies and ethnic studies there is an inadequate theorization about the relationship between immigration and ethnic conflict, and there is little systematic cross-national comparative evidence on this relationship. This paper is a step toward filling these gaps in the literature. In contrast to the "inevitable hypothesis" that assumes ethnic conflict as a natural outcome of immigration, we propose a "conditional hypothesis" that contends that only under certain conditions will migration and contact generate conflict between groups. These conditions include, but are not limited to, group direct competition for scarce resources, unequal allocation of socioeconomic resources and political power, ethnic and cultural policy based on ethnic/cultural superiority or inferiority, and perceived threats from other groups especially those with a large size and lower-class backgrounds. The historical and contemporary evidence from selected major immigration countries reviewed in this paper seems to give little credence to the inevitable hypothesis but lend substantial support to our conditional hypothesis. It is evident that when these conditions are present, so is ethnic conflict. This is particularly true in the USA, Canada, Australia, and Germany. In contrast, in Japan none of these conditions is present, and hence we see little conflict along ethnic lines. In tandem, the conditional hypothesis and the contact hypothesis suggested by psychologists grasp more completely the role of migration and contact in relation to ethnic conflict. [ABSTRACT FROM AUTHOR]

This paper proposes a broad notion of access to health care, one that goes beyond entitlement to a doctor's services to examine how aspects of the doctor-patient relationship and the medical consultation can function as barriers to health care. Using data from a Canadian study into the health work of people living with HIV/AIDS (PHAs), the paper examines issues of health care delivery from the perspective of PHAs who looked after their health and consulted doctors from positions of social and economic vulnerability. The emphasis is on identifying various barriers to access and the "best practices" that diminish or eliminate them. [ABSTRACT FROM AUTHOR]

In Canada, parents' growing concerns about the "new math" are drawing public attention. Rather than dismiss such concerns, understanding parents' perspectives and garnering their support is essential to ongoing curriculum reform and children's success. In this paper, we present results of a phenomenographic study examining parents' conceptualization of the current mathematics curriculum. We focus specifically on parents' responses to school-to-home communication regarding mathematics curriculum reform: (a) seeking out further information, (b) accepting communication as given, and (c) resisting information disseminated. We examine parents' perceived communication through a postmodernist framework, that is to consider communication as (im)possible, inevitably political, and subjectless. [ABSTRACT FROM AUTHOR]

In the first part of this paper, the authors consider two fundamental issues: (1) when is an entity or relationship formed under foreign law a trust for Canadian tax purposes, and (2) when is a foreign law trust a non-resident of Canada from a Canadian tax perspective. In the second part of this paper, the authors consider a number of inbound and outbound tax issues in respect of foreign trusts. Finally, in the last part of the paper, the authors examine information exchange considerations specific to foreign trusts. [ABSTRACT FROM AUTHOR]

Mergers and acquisitions (M & A) activity in Canada has remained remarkably resilient to the impact of the COVID-19 pandemic. The amount of M & A activity, the increasing complexity of transactions, and COVID-19-specific issues have resulted in significant demands on Canadian tax practitioners. This paper will review current tax issues in the M & A space that are reflective of this historic period. [ABSTRACT FROM AUTHOR]

Tax controversy is increasing for certain taxpayers, and tax certainty is taking longer to achieve. The authors' purpose in this paper is twofold: (1) to examine this context and how it has evolved in light of the pressures and tensions experienced by both the Canada Revenue Agency and taxpayers, and (2) to encourage more discussion and dialogue regarding tax controversy and tax certainty and their impact on tax compliance. The COVID-19 pandemic has given us the opportunity to reflect on the systems that need to be (re)built or (re)considered in the great "reset." Is it possible to create a system in which tax controversy and tax certainty are ideally balanced, and which maximizes compliance, fairness, and trust in the system? [ABSTRACT FROM AUTHOR]

What is considered ESG (environmental, social, and governance) is wide-ranging. This paper will begin by outlining some global trends giving rise to ESG as it is discussed today, and then focus on how these trends have influenced tax governance and tax transparency both globally and in Canada. [ABSTRACT FROM AUTHOR]

The paper examines multi-site videoconferencing in Northern Ontario as a public sphere. The theory of the public highlights the political effect of multi-site videoconferencing and how the technology contributes to the well-being of the community. To analyze the political effects of videoconferencing, the paper describes a case of the community use of multi-site videoconferencing based on video analysis and semi-structured interviews. The case occurred in 2007 and connected a number of First Nation communities across Canada for simultaneous audio-visual exchange. K-Net Services in Ontario hosted the meeting to gauge the feasibility of public meetings through videoconferencing and to document an example of community uses of the technology. K-Net Services works to develop their videoconferencing infrastructure as a public space. Our findings suggest K-Net's activities have developed a media institution best understood as a counter-public sphere for their service region. The case meeting shows a potential new opportunity to further integrate videoconferencing into community development. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

Canadian teen series Degrassi Junior High and Degrassi High are among Canada's most popular cultural exports. Heretofore, fans, producers, and cultural critics have focused on the series' "authenticity," to the detriment of a serious engagement with the political economic context into which the shows intervened, effectively dehistoricizing its claims. This paper asks what the "authenticity" of Degrassi enables through an examination of Degrassi Talks, six episodes that are more or less a combination between a public service announcement and an after-school special produced by the creators of Degrassi on a commission from the Canadian Department of Health and Well-Being. 1992, the year of the Degrassi Talks specials, is part of a moment of crisis in Canadian government, a period marking the beginning of Canada's official neoliberalization. In its role as an official state communique, Degrassi Talks deploys tropes of authenticity in the service of neoliberal decision-making strategies; this paper outlines the contours of what neoliberal citizenship means and how it is constructed in this context. These specials, though they lay a claim to increased authenticity by "letting teens speak for themselves," reproduce many neoliberal notions about self-esteem and discipline, although they do acknowledge an excess that neoliberalism can disdain, but not contain. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]