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You searched for +publisher:"University of Saskatchewan" +contributor:("Hoehn, Felix"). Showing records 1 – 3 of 3 total matches.

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University of Saskatchewan

1. Korven, Kim. The emperor's new clothes: the myth of indefeasibility of title in Saskatchewan.

Degree: 2012, University of Saskatchewan

This thesis explores whether the doctrine of indefeasibility of title and its three associated principles – the mirror principle, the curtain principle, and the insurance principle – are mythical constructs, and not legal facts as they are portrayed in the dominant legal discourse and in traditional legal research sources. It is commonly understood that indefeasibility of title is the hallmark of land titles systems of registration, especially those based on the Torrens model, and Saskatchewan is a jurisdiction which operates such a system. When one examines the genesis of land titles systems and indefeasibility of title, Saskatchewan’s land titles statutes and recent court decisions, one discovers that there is a dichotomy between indefeasibility of title in practice and how it is portrayed in theory. Given that land titles systems of registration are statutory creations, it is more appropriate to utilize the language in the legislation and therefore to avoid reliance upon these constructs. Advisors/Committee Members: Bowden, Marie-Ann, Bilson, Beth, Hoehn, Felix, Jackson, Georgina.

Subjects/Keywords: Keyword 1; Indefeasibility of Title (and the mirror prinicple, curtain principle, and insurance principle); Keyword 2; Torrens system; Keyword 3; land titles system of registration; Keyword 4; The Land Titles Act

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Korven, K. (2012). The emperor's new clothes: the myth of indefeasibility of title in Saskatchewan. (Thesis). University of Saskatchewan. Retrieved from http://hdl.handle.net/10388/ETD-2012-10-522

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Korven, Kim. “The emperor's new clothes: the myth of indefeasibility of title in Saskatchewan.” 2012. Thesis, University of Saskatchewan. Accessed July 16, 2020. http://hdl.handle.net/10388/ETD-2012-10-522.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Korven, Kim. “The emperor's new clothes: the myth of indefeasibility of title in Saskatchewan.” 2012. Web. 16 Jul 2020.

Vancouver:

Korven K. The emperor's new clothes: the myth of indefeasibility of title in Saskatchewan. [Internet] [Thesis]. University of Saskatchewan; 2012. [cited 2020 Jul 16]. Available from: http://hdl.handle.net/10388/ETD-2012-10-522.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Korven K. The emperor's new clothes: the myth of indefeasibility of title in Saskatchewan. [Thesis]. University of Saskatchewan; 2012. Available from: http://hdl.handle.net/10388/ETD-2012-10-522

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Saskatchewan

2. Young, Frankie. A Comprehensive Assessment of the Taxation Issues Related to Indigenous Settlement Trusts.

Degree: 2018, University of Saskatchewan

In this thesis I examine the taxation issues related to Indigenous Settlement Trusts (“Settlement Trusts”). I argue that Settlement Trusts should be taxed differently than other personal trusts under the Income Tax Act (“Tax Act”). Currently, a Settlement Trust is taxed just as any other trust, as an individual pursuant to s.104(2) of the Tax Act, which means that revenues are taxed at the top personal marginal tax rate. Therefore, Bands rely upon the application of an attribution provision, s.75(2) of the Tax Act, to attribute revenues to the Band. The Band is then tax exempt, pursuant to s.149(1)(c) of the Tax Act, because they are interpreted by the Canada Revenue Agency as public bodies performing a function of government in Canada. However, unnecessary administrative processes and costs for the Band result from having Settlement Trusts taxed in this manner. Additionally, because s.75(2) of the Tax Act is applied here contrary to its legislative intention (to prevent tax avoidance), the application of s.75(2) could trigger the General Anti Avoidance Rule (”GAAR”). This creates legal uncertainty for Bands. I review existing legal principles that could apply to Settlement Trust taxation. I argue that making a tax expenditure available to exempt this revenue could be justified for sound policy reasons such as the long historical Indigenous-Crown relationship and the objective of preserving Indigenous property. I also argue that s.87 of the Indian Act could apply to exempt Settlement Trust revenues from taxation but do not extend far enough as the law is still evolving in this area. Finally, I argue that Settlement Trusts are sui generis in nature, thus the principles of fiduciary law and the honour of the Crown could be applicable here; that is, the Crown may have an obligation to reconsider Settlement Trust tax treatment. However, it is also unclear whether these doctrines could extend far enough to apply to Settlement Trust income taxation. I conclude nonetheless that, all factors considered, the Federal government should amend the Tax Act to exempt Settlement Trust revenues from being taxed under the general trust tax provisions to eliminate or minimize administrative costs and legal uncertainty for Bands. Bands could then claim Settlement Trust revenues directly through s.149(1)(c) (absent s.75(2)) in the same manner that Bands claim all other Band revenues. Advisors/Committee Members: Larre, Tamara, Chartrand, Larry, Hoehn, Felix, Bryan , Brad.

Subjects/Keywords: Indigenous; Trusts; Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Young, F. (2018). A Comprehensive Assessment of the Taxation Issues Related to Indigenous Settlement Trusts. (Thesis). University of Saskatchewan. Retrieved from http://hdl.handle.net/10388/10352

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Young, Frankie. “A Comprehensive Assessment of the Taxation Issues Related to Indigenous Settlement Trusts.” 2018. Thesis, University of Saskatchewan. Accessed July 16, 2020. http://hdl.handle.net/10388/10352.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Young, Frankie. “A Comprehensive Assessment of the Taxation Issues Related to Indigenous Settlement Trusts.” 2018. Web. 16 Jul 2020.

Vancouver:

Young F. A Comprehensive Assessment of the Taxation Issues Related to Indigenous Settlement Trusts. [Internet] [Thesis]. University of Saskatchewan; 2018. [cited 2020 Jul 16]. Available from: http://hdl.handle.net/10388/10352.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Young F. A Comprehensive Assessment of the Taxation Issues Related to Indigenous Settlement Trusts. [Thesis]. University of Saskatchewan; 2018. Available from: http://hdl.handle.net/10388/10352

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. Kirk, Courtney. The Sound of Silence: First Nations and British Columbia Emergency Management.

Degree: 2015, University of Saskatchewan

In this thesis I offer a brief overview of the current legislative, regulatory and treaty frameworks impacting emergency management in British Columbia, with a particular emphasis on Crown-identified First Nation roles. I show that the regime overwhelmingly positions non-First Nation governments, contractors and other organizations to manage emergencies on behalf of First Nations. I explore emergency management as a manifold process that includes protracted planning, mitigation and recovery phases, which, unlike emergency response, are carried out with lower levels of urgency. I consider Canadian Constitution Act, 1982 (s. 35) Aboriginal rights in light of the lack of statutorily prescribed inclusion of First Nations in off-reserve emergency management, particularly at the planning, mitigation and recovery phases concluding that the jurisprudence to date (including the duty to consult and Aboriginal title) does not appear to have revolutionized the regime. While the constitutional status of Aboriginal rights should operate to insure adequate First Nation direction in each stage of emergency management, the regime continues to restrictively prioritize other constitutional priorities, such as division of powers and civil liberties. To better understand the omission, I theorize the lack of Crown implementation of s. 35 Aboriginal rights generally as an ‘obligation gap’, highlighting how an analysis of s. 35 Aboriginal rights as ‘negative rights’ fails to compel implementation of the full scope of Crown obligations implicit within the jurisprudence to date. I then offer a new framework for s. 35 as justiciable ‘recognition rights’ and juxtapose ‘recognition rights’ with the idea of justiciability of government inaction through a brief comparative analysis of socioeconomic rights in South Africa’s constitution and Canada’s constitutional Aboriginal rights. With a decided emphasis on the obligations of the Crown, this thesis attempts to offer fodder to First Nations and legal practitioners seeking to challenge the emergency management landscape where First Nations seek an enhanced role in protecting and restoring their respective territories in anticipation of, and in the wake of, disaster. For convenience and clarity, contemporary geographical and jurisdictional references to the areas now known as Canada and British Columbia are used throughout the thesis without intention to detract from the integrity of First Nation claims to their traditional and ancestral territories. Advisors/Committee Members: Newman, Dwight G., Hoehn, Felix, Carter, Mark.

Subjects/Keywords: emergency management; First Nations; Canada; British Columbia; Aboriginal rights; negative rights; recognition rights; constitutional obligations; Isaiah Berlin; South Africa; positive rights; disaster; recovery; planning; mitigation; response; disaster risk management; risk assessment; treaty; local authority; duty to consult; duty to accommodate; s. 35; UNDRIP; self-government; self-determination; honour of the Crown; reconciliation; Sendai Framework

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Kirk, C. (2015). The Sound of Silence: First Nations and British Columbia Emergency Management. (Thesis). University of Saskatchewan. Retrieved from http://hdl.handle.net/10388/ETD-2015-08-2241

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Kirk, Courtney. “The Sound of Silence: First Nations and British Columbia Emergency Management.” 2015. Thesis, University of Saskatchewan. Accessed July 16, 2020. http://hdl.handle.net/10388/ETD-2015-08-2241.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Kirk, Courtney. “The Sound of Silence: First Nations and British Columbia Emergency Management.” 2015. Web. 16 Jul 2020.

Vancouver:

Kirk C. The Sound of Silence: First Nations and British Columbia Emergency Management. [Internet] [Thesis]. University of Saskatchewan; 2015. [cited 2020 Jul 16]. Available from: http://hdl.handle.net/10388/ETD-2015-08-2241.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kirk C. The Sound of Silence: First Nations and British Columbia Emergency Management. [Thesis]. University of Saskatchewan; 2015. Available from: http://hdl.handle.net/10388/ETD-2015-08-2241

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.