scholarly journals Using a Contextual Methodology to Accommodate Equality Protections along with the Other Objectives of Government (with Particular Reference to the Income Tax Act): Not the Right Answer, Stupid. The Best Answer

1996 ◽  
Vol 34 (2) ◽  
pp. 416
Author(s):  
J. E. (Ted) Fulcher

The article examines the judicial development of the Charter's equality provision. The author proposes a "middle-of-the-road" or contextual approach as the most preferable path for this development. He canvasses the approaches to either side of the "middle ground," those of the democrats and the civil libertarians. He argues that both of these more extreme positions should be discouraged in favour of the more "equivocal" contextual approach. After explaining how the contextual approach has arisen and been developed in recent Supreme Court cases, the author examines this methodology with respect to the interpretation of the Income Tax Act He then utilizes the methodology to resolve some difficult factual situations arising from application of the Income Tax Act.

Author(s):  
Richard Higgins ◽  
Richard Higgins
Keyword(s):  
The Road ◽  

Four men, cutting at once, began to fell the big elm at 10 a.m., went to dinner at 12, and got through at 2:30 p.m. They used a block and tackle with five falls, fastened to the base of a buttonwood, and drawn by a horse, to pull it over the right way; so it fell without harm down the road. One said he pulled twenty turns. I measured it at 3 p.m., just after the top had been cut off. It was 15 feet to the first crotch. At 75 feet, the most upright and probably highest limb was cut off, and measured 27 inches in circumference. As near as I could tell from the twigs on the snow, and what the choppers said who had just removed the top, it was about 108 feet high. At 15 feet from the stump, it divided into two parts, about in equal size. One was decayed and broken in the fall, being undermost, the other (which also proved hollow) at its origin was 114/12 feet in circumference. (The whole tree directly beneath this crotch was 19 3/12 round.) … I could count pretty well 105 rings....


2013 ◽  
Vol 39 (4-5) ◽  
pp. 443-469 ◽  
Author(s):  
Jean L. Cohen

This article defends the principle of non-establishment against 21st-century projects of political religion, constitutional theocracy and political theology. It is divided into two parts, which will appear in two consecutive issues of Philosophy & Social Criticism, 39(4–5) and 39(6). Part 1 proceeds by constructing an ideal type of political secularism, and then discussing the innovative American model of constitutional dualism regarding religion that combined constitutional protection for the freedom of religious conscience and exercise with the principle of non-establishment. The article analyses the strengths and limits of the ‘separation– accommodation’ frame that became hegemonic in 1st amendment jurisprudence from the 1940s to the 1990s. It challenges the standard caricature of the American model as strictly separationist and privatizing. It then critically assesses two contemporary alternatives to that frame: the integrationist approach and the equal liberty approach. The first, disguised as a concern for pluralism and fairness, challenges ‘separation’ and political secularism in a subtle attack on the non-establishment principle, aimed at drastically narrowing its scope. Successes of this approach in recent Supreme Court jurisprudence and politics have triggered a response by liberal egalitarians. The author addresses this response – the equal liberty model – in part 2, which will appear in Philosophy & Social Criticism 39(6), arguing that although on the right track, it fails to find a middle ground between political secularism and integration.


2020 ◽  
Author(s):  
Vasily Tolmanov

<p>Cryogenic processes, especially “warm” significantly affect the reliability of the northern infrastructure. Thermoerosion is the process of destruction of the banks or ground massives constructed by the permafrost and ground ice, by thermal and mechanical influence of the running water. Tazovskiy peninsula, where the largest gas production facilities are located, is referred in Russia as “The kingdom of the thermoerosion”.</p><p>The geodetical level of the surface on Tazovskiy peninsula varies between 15–20 m. and 60–80 m., but the thermoerosion processes are very active. The area exposed to thermoerosion was 10–15% of the territory in the beginning of 1980<sup>th</sup> and actively enlarges.</p><p>The period of the maximum active layer thaw depth is August, when the precipitation amount is the highest, which coupled with the raising trend of the air temperature (0.8°C per decade) (IPCC, 2014) and growing temperature (up to 1.5-2<sup>o </sup>warmer) of the upper permafrost layers, results in the ground destruction. The appearance of the thermoerosion process we clarify by the highly blurred sediments at the surface: the upper Quaternary silty iced (up to 40–60%) sands or sandy loams. The other auspicious factor is polygonal ice systems formed by iced peatlands (2–3 m of depth) serving as the positions of the future thermoerosion cuts. Our investigations showed that in the raising probability of the erosion occurrence, weak root systems of the shrubs and grasses can not cope with the process.</p><p>The factor that significantly intensify the speed of the thermoerosion is active snow melting in May–beginning of June. Together with increasing snowiness of the winters it additionally activies the processes of gullies formation. The conducted field works during the snowmelt revealed lumpy collapsing of the big ground blocks near the lateral sides of the watercourses which was the main reason of erosion speed boost. The blocks remained frozen, the rate of the lateral erosion was 15–20 cm/per day, the widths was up to  1.5–2 m.</p><p>We started to observe dynamics of the thermoerosion in early 2000’s. The rate of the gullies growing on the right side of the r. Nyudya-Adlyurdyepoka was up to 10 m. per year. The length of the gully was 60 m. in 2006 and it was U-shaped. In 2016 the gully had length of 80 m.. The profile of the gully became V-shape everywhere, the gully was branched out and the steepness of the edges increased. More detailed characteristics of the other representative gullies development will be consider in this research.</p><p>Our study showed that construction and exploitation of the road systems between the deposit fields entailed the formation of linear overmoistured zones near the roads and formed new thermoerosion systems.  </p><p> Satellite data showed that territory occupied by thermoerosion processes raised by 15–20 % in the last 40 years. It is due to climatic changes, the active exploitation of the technogenic systems on iced and easily blurred soils.</p><p>This work is supported by the RFBR project â„–<strong>18-05-60080</strong> «<strong>Dangerous nival-glacial and cryogenic processes and their impact on infrastructure in the Arctic</strong>»</p>


2014 ◽  
Vol 47 (3) ◽  
pp. 433-460 ◽  
Author(s):  
Ayelet Blecher-Prigat

This article questions the value of the basic right to marry that was recognised by the Israeli Supreme Court in the early 2000s as part of the basic right to human dignity. Since its early days, Israeli law has developed a tradition that has diminished the significance of formal marriage as a way to bypass the religious-based restrictions on marriage in Israel, with the emphasis instead on the idea of functional joint intimate lives.Against this legal background, the article explores the basic right to marry. It discusses and analyses the Supreme Court cases that have recognised a basic right to marry. It then considers several options to help in understanding the meaning of this right, and supports an understanding of the right to marry within a framework of equality, according to which human dignity requires equality in affording official recognition to intimate partnerships. Nonetheless, given the potentially limited effect of a basic right to marry in Israel, the article considers the idea of abolishing legal marriage in Israel altogether. Responding to potential critique by reference to the unique Israeli context, it suggests that such abolition could resolve the continuous conflict between Israel's self-definition as a Jewish state and its self-definition as a democratic state in the context of recognising adult intimate relationships. As presented in this article, constitutional limitations do not stand in the way for the State of Israel to abolish legal marriage.


Author(s):  
David Bright

AbstractIn 1929, the British Privy Council reversed an earlier ruling by Canada's Supreme Court that Canadian women did not, under the British North America Act, qualify as persons. Historians have long heralded this so-called ‘Persons Case’ as a turning point in the recognition of Canadian women's rights. However, little attention has been paid to the case's origins, which date back to the trial of an alleged prostitute in Calgary in 1917. That case successfully tested the right of women to hold high public office in Alberta – in this case, Calgary Police Magistrate Alice Jamieson – and began the subsequent twelve-year battle. However, this victory was achieved only at the expense of the rights of another woman: the alleged prostitute Lizzie Cyr. At best, then, the ‘Persons Case’ should be regarded as a tainted victory.


2021 ◽  
Vol 6 (1) ◽  
pp. 220
Author(s):  
Bambang Tri Wahyudi ◽  
Rachmad Safa’at

This study aimed to analyze the legal force, legal conflicts, and legal consequences of the provisions of Article 33 of the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 and the formulation that was appropriate with the regulations of the payment procedures for income tax (PPh) and acquisition duty of right on land and building (BPHTB). This study used a normative juridical method with a conceptual and statute approach. Based on academic juridical perspective, article 33 Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 had weak legal force, while from a formal juridical perspective the regulation remained valid before a decision to cancel its application from the Supreme Court. The provisions of Article 33 of the Regulation of the Minister of Agrarian and Spatial Planning/Head of the National Land Agency Number 6 of 2018 contradicted the provisions of Articles 3 and 7 of Government Regulation Number 34 of 2018 and Articles 90 and 91 of Law Number 28 of 2009. It caused legal consequences i.e. legal uncertainty, legal injustice, and did not fulfill the legal force of land rights certificates as a strong means of proof. The formulation of the right regulation regarding the procedure for paying income tax and fees for acquiring land and building rights was carried out by establishing and stipulating a ministerial regulation as a normative guideline for a complete systematic land registration program.


2015 ◽  
Vol 12 (3-4) ◽  
pp. 114-120
Author(s):  
Zóra Zsófia Lehoczki

According to the new Hungarian Civil Code, the funders of the legal entities have to make contributions to the authorised capital and the two forms of these contributions are the contribution is cash and the contribution in kind. The regulation states that proprietary rights can also be transferred to the capital of businness accociations, by those funders, who are entitled to demise them. The judicial practice unanimously defined the rules in those cases, when the object of contribution in kind is a certain proprietary right, especially when the right is connected to the real estate. On the other hand, the Civil Code does not contain a list of those proprietary rights, which can be transferred to the authorised capital and unfortunately, different acts contain different lists of these rights. The three mentioned acts are the following: the personal income tax act, the act about the fees and the accounting act. All of them contain a list of proprietary rights and some of the items are regulated by all the three of them but most of the items are different, which means it is impossible to create an accurate list of these rights. For example, the list in the personal income tax act contains only five items, on the other hand, the accounting act contains two lists and both of them are unfinised. Because of the lack of unified rules, it is impossible to define which proprietary rights can become the objects of contribution in kind and this misfortunate situation causes a lot of unwanted indefinability and states a lot of questions. In my essay I introduce this problem and I use a chart to illustrate the differences between the mentioned lists. In my opinion, this problem could be solved with an unified list, which is normative for every regulation in connection with the proprietary rights or the Civil Code should contain a list of those proprietary rights, which can be the objects of contribution in kind.


2008 ◽  
Vol 29 ◽  
pp. 253-270 ◽  
Author(s):  
Kevin J. McMahon

Following the retirement of Justice Sandra Day O’Connor and the death of Chief Justice William Rehnquist in the summer of 2005, President George W. Bush appeared to be in alliance with conservatives in his desire to fill the two vacancies with strong ideologues who would push the Supreme Court to the right. However, after pleasing conservatives with his selection of John Roberts for one of the vacancies, President Bush angered many of his ideological brethren by choosing White House counsel Harriet Miers for the other. This article considers why the president decided on Miers and why her selection upset so many conservatives. It concludes by suggesting that Miers’s forced withdrawal represented a highpoint in the conservative effort to transform the Court.


2020 ◽  
Vol 9 (2) ◽  
pp. 37-57
Author(s):  
Nishant Pande

Article 24 of the Constitution prohibits the employment of children in hazardous environments. The provision is worded in a manner that allows horizontal application of the right guaranteed thereby. However, the Hon’ble Supreme Court of India’s method of applying this horizontal right is obscure. On one hand, the Court in People’s Union for Democratic Rights v. Union of India indulged in a direct horizontal application of the right conferred under the Article, while on the other hand, the Court in the case of M. C. Mehta v. State of Tamil Nadu, undertook a combined indirect horizontal and vertical application of the Article. This paper attempts to identify the exact manner of applicability of the right under Article 24, by tracing its development, with specific reference to the Supreme Court’s interpretation of the same. Further, this paper explores the possibility of reading the right against exploitation in a more inclusive manner, as has been done for right to life under Article 21. The author has been inspired by the International community’s perception of child labour, specifically, the Constitution of Ireland and the Bill of Rights of South Africa, in putting forward arguments to augment the expansion of the scope of Article 24.


2016 ◽  
Vol 294 ◽  
pp. 57-58
Author(s):  
Kazimierz J. Pawelec ◽  

The glossed decision of the Supreme Court is particularly important for the practice, inasmuch as it addresses two extremely important issues. On one hand, the decision expresses a general principle that the mere fact of a driver approaching a pedestrian crosswalk does not impose on him the obligation to perform excessive defensive maneuvers. On the other hand, it recognizes the need for a timely response, depending on the road conditions and situations. Thus, the decision addresses an important issue of the relationship between a driver and a pedestrian occurring at a crosswalk. Importantly, the provisions in force impose different obligations on drivers and pedestrians, the only common liability being a requirement for a particular caution. However, the above comments do not solve the conflict, because the existing legislation often imposes the obligation to do the impossible on a stronger traffic participant, i.e. the driver, which was recognized by the Supreme Court, which expressed an opinion diverging from the previous jurisprudence, all the more valuable, as it is sound and realistically approaching the issue in question.


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