Informal Submissions and Debates



Debates

  1. Are the Federal Income Tax Act and GST Unconstitutional?
    by Paul McKeever, Lawyer (debate with David Sherman, Lawyer)

Articles

  1. Forbes, Silver Brothers and the Purported Overlap of Canadian Federal and Provincial Legislative Powers Respecting Taxation
    by Paul McKeever, B.Sc.(Hons), M.A., LL.B., (Lawyer)

  2. Determining the Scope of Parliament's Taxation Powers: Is it Sufficient to Read Only Subsection 91(3) of the Constitution Act, 1867? (Case Comment: Kasvand v.R.)
    by Paul McKeever, B.Sc. (Hons), M.A., LL.B., (Lawyer)

  3. What is Wrong with Revenue Canada's Argument: Comment on a Letter from Revenue Canada to Prof. Pierre Lemieux
    by Paul McKeever, B.Sc.(Hons), M.A., LL.B. (Lawyer)

Letters

  1. Letter, dated June 30, 1894, from Sir Charles Tupper (father of confederation and a Prime Minister of Canada) to the Colonial Office in Great Britain concerning the proposed imposition, by Britain, of a death duty on property situate in Canada's provinces (Tupper argues that the Imperial Parliament lacks authority to impose the duty because the power to impose that type of tax has been delegated exclusively to the provincial Legislatures of Canada).
  2. Letter, dated July 11, 1996, from Revenue Canada's Deputy Minister, Pierre Gravelle, Q.C., (a lawyer) to Pierre Lemieux, a visiting professor at Université du Québec à Hull. This letter sets out the Ministry's argument (at least, one of the many, often inconsistent arguments) for the idea that the federal Parliament has the legislative authority to make a law which imposes a direct tax such as the Income Tax Act, or the GST.

  3. Letter, dated October 28, 1998, from Paul McKeever to Professor Peter W. Hogg, Dean of Osgoode Hall Law School, York University concerning the purported overlap of legislative powers concerning taxation.
  4. Letter, dated November 11, 1998, from Professor Peter W. Hogg, responding to Paul McKeever's letter dated October 28, 1998, concerning the purported overlap of legislative powers concerning taxation.

  5. Letter, dated November 20, 1998, from Paul McKeever to Professor Peter W. Hogg, concerning the purported overlap of taxation powers and the phrase "for provincial purposes" in subsection 92(2) of the Constitution Act, 1867.

  6. Letter, dated December 11, 1998, from Professor Peter W. Hogg, responding to Paul McKeever's letter dated November 20, 1998, concerning the purported overlap of legislative powers concerning taxation.

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