Canada has a broad and functional approach to the legal definition of the family, and gives significant legal recognition to social parents, who may seek custody or access, and will often have child support obligations. This paper deals with the controversies concerning the obligations of those...

There are two broad approaches to the study of international tax law. Purists adopt a traditional approach, emphasizing conceptually pure tax solutions based on efficiency interests. Contextualists combine economic analysis with political, historical, social, institutional and other...