Search

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.

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]

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]

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]

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]

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 examines the impact of the ratification of the Kyoto Protocol in Canada and non-ratification of the Protocol in the United States on the Climate Action Network (CAN). CAN is a longstanding transnational coalition of environmental organizations committed to effecting policy in order to mitigate the impact of dangerous climate change. This paper assesses the network theoretical impact of Canada's ratification and the U.S.'s non-ratification on domestic-level NGO relations and activities through participant observation, semi-structured interviews, and a network analysis of CAN relations within both contexts from 2001 to 2006. Data reveal that CAN Canada became more cohesive and institutionalized as a coalition during this time period, whereas US CAN remained a diffuse coalition and engaged in consensus mobilization as well as collective action mobilization post-Kyoto. This paper offers theoretical insights into the role that international agreements have on domestic-level inter-organizational networks and activities. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

This paper considers how two contrasting academic discourses on gentrification- generally thought of one the one hand, as the American perspective (revanchist); and on the other, as the Canadian perspective (emancipatory) - reflect what is happening within one of the Chicago community. The paper is an effort to examine these perspectives empirically, as they occur on the ground, and to further inform the theoretical debate on the nature of gentrification within the context of an intensive community case-study. Following a discussion of the emancipatory and revanchist perspectives, the case-study community and specific stories of its urban renaissance are presented. It argues that the gentrification that has taken place in the case-study community is simultaneously BOTH emancipatory and revanchist, a simultaneity that is is important for the further conceptualization and refinement of the very varied process that is gentrification. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

ABSTRACTBeginning in the 1500s and continuing to this day, North American fur trappers have constituted the front-line production workers in the global luxury trade in non-human animal pelts. Throughout this period the fur industry and fur trappers have marked the economies, politics, geographies, and cultures of the U.S. and Canada in significant ways. Although the fur trade industry as a whole has been the focus of a good deal of research, very much less attention has been paid to fur trappers themselves, upon whom the entire enterprise has depended. This paper focuses on White male fur trappers in North America and how race, class and gender have long been entangled with the work they perform. It explores the sometimes contradictory and problematic, but nonetheless revealing conceptions and realities of fur trapping as both a brotherhood and a test of manhood in a war against nature. The paper concludes by extending its race, class, and gender analysis from fur producers to fur consumers. This work is a portion of an empirical chapter of a book manuscript on the global production and consumption of luxury products, of which North American furs are one of two case studies. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

In this paper I argue that emotions should be considered as being structured. I show that emotional shifts take different forms over time that can be graphed in two dimensions. Approaching emotions as being structured over time allows theorists to shift between levels of analysis, and expand knowledge about emotions during medium-term time frames such as a week. This structural view can explain emotional changes from the micro to the macro level of analysis. I examine positive and negative emotions during week-long recruiting events held by a progressive movement called Reclaiming. There are three basic goals for the paper: 1) to describe how emotions are structured over the course of a week using data from Reclaiming's week- long Summer Intensive recruiting events, 2) to compare emotion structures between different events using data from six different events in the U.S. and Canada between 2004 and 2007, and 3) to discuss the impact of factors such as the presence a majority of street activists and adults-only versus all-ages groups on emotion structures. I also discuss how my findings compare to other studies of emotion structures present at social and religious movement events and long-term residential settings. The goal of these groups is to get the individual self to completely merge with the collective and to create positive emotions. In contrast to this, Reclaiming focuses on building up the individual self through a process involving intense negative and intense positive emotions that I refer to as an emotional arc of the week. [ABSTRACT FROM AUTHOR]

The majority of police departments today in the United States and Canada claim to "do" community policing on some level. Community policing has become central in the manner police agencies define and promote themselves. The purpose of this paper is to first examine the apparent promotion and centrality of "community policing" in two large urban police departments (one in the U.S. and one in Canada). The second part of the paper examines the gendered experiences that female officers encounter, and critically explores the possibility of using Community Policing initiatives as feminist tools to encourage social and structural changes within the occupational culture of policing which continues to reflect, for the most part, the traditional, paramilitarisic, crime control model that does not support gendered justice goals. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

This paper examines some of the strategies and success of the UNITE HERE! union in its ongoing Hotel Workers Rising: Lifting One Another Out of Poverty campaign in the United States and Canada. This unique campaign has generated national attention in both the United States and Canada about issues facing hotel workers, including how changes in corporate policies aimed at pleasing the consumer - such as the shift to "heavenly" beds - has had deleterious consequences for Room Attendants in terms of back injuries from lifting heavier mattresses. How successful has the UNITE HERE! been so far in terms of securing new contracts? What about in terms of organizing urban, suburban, and rural hotel employees? What barriers do unions face when organizing hotel workers? What does comparing union density rates in the hotel sector across cities reveal? After addressing these questions with available data and additional insights from fieldwork interviews with hotel workers and managers, this paper concludes by providing some recommendations for UNITE HERE! and policy makers interested in improving the fortunes of the working poor in the service sector. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

Diffusion is a topic currently of interest to social movement scholars, since social movements diffuse in many forms and directions. This paper analyzes more than 1000 protests which occurred since 1970 in the two countries. It suggests that different modes of diffusion are operating in the US and Canada and explains the differences by the patterns of success the protests have had in each country as well as by the different social structural conditions relating to disability in each country. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

The field of peace and conflict studies is still coalescing, despite the fact that the first undergraduate degree program in the United States was established in 1948. Almost sixty years later, the field still goes by so many names that core identity issues have not been resolved. The names of degree programs reveal various foci: peace studies; justice studies; conflict studies; conflict analysis; conflict resolution; conflict management; conflict transformation; and dispute resolution. This paper recounts the history of the field's development, and then charts and analyzes the curricular content of undergraduate degree programs in the United States and Canada. This is accomplished through analysis of the curricular requirements for those degree programs, as well as through comparative analysis of the syllabi for the required courses in those programs. This data allows us to identify whether and if core constructs have been established in this emerging discipline, and the degree of coherence that may be present in the field. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

Significant changes in the structure of research in the biomedical sciences in North America have parallelled increases in research funding in this area over the past few decades. A typical lab in the 1960s was comprised of a professor, and perhaps a technician or graduate student, but many labs now have 20 or more members, most of which are graduate students and postdocs. Despite the dependence of academic scientists in the U.S. and Canada on external research funding, no studies have examined the relationship between social organization of research and the structure of research funding. In this paper, evidence gathered from more than 70 in-depth work history interviews during an ethnographic study of the work of graduate students, postdocs, professors and technicians in biomedical labs at two leading Canadian universities in 2002 and 2003 shows how the changing structure of federal research funding over the past few decades was related to major changes in the social organization of work in biomedical labs. The findings suggest that the social organization of research where faculty members are dependent on external funding cannot be fully understood without examining the dynamic constraints and opportunities associated with that funding in specific institutional and historical contexts. Since the reaction of many countries, including Canada and the U.S., to the increasing commercial value of research has been to substantially increase funding in the biomedical sciences, it will be important to understand the processes by which changes in funding have affected the organization of research. [ABSTRACT FROM AUTHOR]

This paper considers the historical trends in attitudes toward homosexuality in Canada and the United States from 1981-2000, using data from the World Values Survey. At a historical moment when these two nations are moving in very different directions when it comes to lesbian and gay rights and the rights of same-sex couples, it is critical to consider whether, and to what extent, the populations of each country differ in their approval or disapproval of homosexuality. Attention is given to changing attitudes over time, particularly within age cohorts. While most change in social attitudes can be explained through the replacement of older, more conservative generational cohorts with younger, more liberal ones, I find that on the issue of homosexuality, there is a remarkable degree of attitude change within generational cohorts. Several possible explanations are discussed. I also analyze the gender gap in attitudes, both within and between the two nations. [ABSTRACT FROM AUTHOR]

American public policy with respect to private corporations is without doubt ?exceptional.? Scholars from Alexis de Tocqueville to James S. Coleman have noted Americans? unusual propensity for ?associating,? or organizing privately, without the assistance of the state. Most explain this particular feature of American social behavior as the result of either the unique ?norms and habits? of the American people or the absence of state-regulated bodies that might otherwise have performed necessary public functions. These perspectives overlook the role of corporate law in the history of American associationalism in general and the pre-revolutionary origins of American corporate law in particular. This paper explores the colonial origins of American corporate law and seeks to relate them to the 19th century proliferation of both for-profit and non-profit private corporations. Incorporation is, by definition, a legal privilege granted and protected by the state. Post-colonial American legislatures created the legal norm of ?freedom of incorporation? in light of their forebears? frustration with an English system in which corporate charters were rarely granted and in which colonial assemblies? right to grant such charters remained ambiguous. Two brief examples are discussed: the early colonial struggle to charter America?s first universities and the post-Revolutionary fight over the incorporation of state and national banks. The former case ? the colonial fight over the issuance of college charters, represents a key ?turning point? in the political development of the United States. In an effort to construct a new explanation of the long-standing differences between American and Canadian political culture, counter-examples from the history of Canadian legal and economic development are discussed as well. [ABSTRACT FROM AUTHOR]

Adopting a model of ?structured mobilization,? this paper argues that Canadian and American variants of multiculturalism have divergent effects on immigrants? political incorporation. Although Canadians like to contrast their ?multicultural mosaic? with the perceived American ?melting pot,? both countries embrace a form of multiculturalism that celebrates diversity. There are, however, two important differences that affect political integration. First, Americans? support for cultural diversity is social rather than political. There is no ?official? policy of cultural diversity in the United States whereas in Canada the state has officially endorsed multiculturalism, both symbolically and through funding or other material support. I find that government intervention engenders a greater sense of political standing and obligation to participate among Portuguese and Vietnamese immigrants in Toronto than in Boston, and this holds true for both ordinary community members and community leaders. Second, political multiculturalism in the United States is race-based while in Canada it is largely centered on ethnicity, usually defined by country of origin. Canadian multiculturalism makes it somewhat harder to address racial barriers to integration, but it appears to provide a more inclusive starting point for inter-group dialogue than in the United States. I make this argument based on documentary evidence and 147 qualitative interviews with members of the Vietnamese and Portuguese communities of Boston, MA and Toronto, ON. Focusing on the symbolic and material resources provided by government helps explain why, since 1970, Canada has been more successful in the political incorporation of newcomers than the United States. [ABSTRACT FROM AUTHOR]

My focus in this paper is on the relative importance of collective actors--social movements, advocacy groups, health voluntary organizations, and the like--in Canadian as compared with U.S. public health policy making and implementation. In both countries, non-governmental organizations played critical--although differently structured--roles in development and implementation of tobacco-control policies. However, while policies and actions to limit HIV/AIDS in injection drug users originated at the grass-roots in the U.S. (and have been highly localized and often underground), advocacy groups in Canada have (until very recently) played little or no role in this domain; policy responses have been pushed primarily by local public health officials and funded by national, provincial, and local governments. Based on my analysis of these differences, I argue that collective action in response to disease threats is powerfully shaped by state structure (including both political structure and the structure of medical care) and by how the threat, and its actual and/or potential victims, are perceived by policymakers and the public. [ABSTRACT FROM AUTHOR]

In this paper, I conduct a cultural discourse analysis of the communication within and surrounding the Canadian political satire, Talking to Americans. My data is derived from over six years of episodes and seven depth interviews with Candians living in the U.S. and Americans living in Canada. Drawing largely from the works of Donal Carbaugh and Gerry Philipsen, I apply the concepts of terms for talk, dueling structures, and critical voice to my data. I argue that the categories for organizing the discourse and the terms for talk provided by my interviewees give new life to Talking to Americans as not only a popular political satire but also as a metonyn for Canadian humor and identity. [ABSTRACT FROM AUTHOR]

This paper addresses the development a new, subscriber- and advertiser-supported gay cable channel by Viacom subsidiaries, MTV and Showtime. It considers why the channel was shelved when first proposed in 1994, and what cultural, technological, and marketing developments make such a prospect viable in 2002. While gay cable offers many advantages over both mainstream media outlets and gay and lesbian media, channel executives nevertheless face remaining challenges, including finding distributors, advertisers, and subscribers, and developing content sufficiently diverse to appeal to a broad spectrum of the GLBT audience. And while many ideological battles have been fought in media, it is unwise to overinvest in a commercially-funded system for significant legal and cultural civil rights gains. [ABSTRACT FROM AUTHOR]

In the last decade, the number of asylum claims based on sexual orientation persecution has grown across the globe. Increasingly, individuals who fear violence or harassment based on their sexual orientation have sought refuge in countries with established asylum systems. Most of these established national asylum systems evolved from an international commitment to the protection of refugees as defined by the 1951 Convention Relating the Status of Refugees and the 1967 Protocol Relating to the Status of Refugees. While the refugee standards set forth by these international documents do not specifically reference sexual orientation, many countries have interpreted these standards to include persecution based on sexual orientation. Yet even though the asylum systems are derived from common international documents and have converged on a number of issues including sexual orientation persecution, the process of asylum remains at the level of the nation-state. In this paper, I examine asylum cases based on sexual orientation persecution in order to look at the ways in which the international definition of asylum has been incorporated into the asylum systems of three countries when dealing with sexual orientation asylum cases. The ultimate goal is comparative: I examine and compare the asylum systems of the three countries - Canada, the United States, and the United Kingdom- through an analysis of asylum cases based on sexual orientation in each country ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

United States and Canada are two nations of immigrants with similar immigration histories and policies but they have experienced rapid divergence in rates of naturalization over the past forty years, with Canadian rates far exceeding American rates. Using data from US and Canadian censuses from 1970/1 to 2000/1, this paper examines the determinants of citizenship among immigrants to Canada and the United States, with a particular focus on the changing relationship between levels of education and naturalization status. Despite citizenship promotion by the Canadian government that is absent in the American context, results indicate growing educational gradients of naturalization in both countries. However, while there is an increasing penalty for not having finished high school in the United States, it is having a college education that makes the most difference in the odds of citizenship in Canada. Both patterns have implications for immigrant incorporation and the functioning of Canadian and American democracies. Included in the analysis are various demographic factors, the origins of immigrants, and their place of residence in the host country. These are found to have significant effects on the odds of being a citizen as well. [ABSTRACT FROM AUTHOR]