Captive Court

Throughout his study, Bushnell investigates the question of the absence of an independent judicial tradition in Canada and the development of distinct legal doctrine by the Supreme Court. He analyses the nature and cause of the lack of independent thought that makes the Court "captive" to inherited traditions and legal doctrines and prevents it from achieving its true potential within the Canadian legal system. Previous studies of the Court have concentrated on the years after 1949; by expanding the coverage to include the first three-quarters of a century of the Court's existence, Bushnell has uncovered a critical aspect of Canadian legal history. Bushnell provides an analysis of more than eighty cases decided by the Court between 1876 and 1989. He examines the backgrounds and views of the sixty-seven judges who served on the Supreme Court during this period, evaluating both the role they felt they played in Canadian society and the role others expected them to play. He studies the question of the right of appeal to the Judicial Committee of the Privy Council and its effect on the Supreme Court, as well as the movement toward the abolition of appeal. In the concluding part of the study Bushnell considers the controversy over the demand for impartial justice, criticism of the judiciary, and the judges who will take the Court into the twenty-first century.

A captive insurance company is, in a nutshell, an insurance company formed by a business owner to insure the risks of the operating business. The operating business pays premiums to the captive, and the captive insures the risks of the operating business. A captive is much more than an exotic form of self-insurance: It is the creation of a new insurance company that has the potential to grow from being a mere captive into a full-blown insurance company seeking to profit from underwriting the risks of others. Adkisson's Captive Insurance Companies provides a basic introduction to captives and their benefits, including: utilize your own experience ratings; recapture underwriting profits; underwrite exposed risks and deductibles; access the reinsurance markets; and transfer wealth between generations. This book also provides a unique look at the wealth transfer, accumulation and preservation advantages of captives, as well as an overview of the types of captives, taxation of captives, and captive domiciles.

This is the first book on captive insurance which informs the reader whether or not he should form a captive insurance company, how to run it along with an explanation of the tax issues associated with running a property and casualty insurance company. In addition, the reader is taken through an entire case law history of captive insurance to better enable him to understand the issues related to forming a captive insurance company. New with this edition is a lengthy section by Beckett G. Cantley addressing special IRS considerations about which the captive owner and/or practitioner should be aware. These include the applicability of certain judicial and statutory anti-avoidance doctrines applied by the IRS and courts to disallow certain tax benefits associated with captive transactions that exploit the Internal Revenue Code in a manner not intended or contemplated by Congress.

The Supreme Court of Canada is always in the news. Whether the issue is Aboriginal fishing rights or the rights of same-sex couples, the Court often makes groundbreaking decisions on controversial topics. This book, a history of the Canadian Supreme Court, explains how the court slowly emerged as the powerful and influential institution it is today. Using 1949 as the year of birth for the modern Supreme Court, Peter McCormick traces the court's development from an institution of relatively minor importance to one that is central to Canadian society. McCormick discusses key cases and looks at the lasting influence of each Chief Justice. Supreme at Last is a unique portrait of a political institution whose power is on the rise.

This is the first book on captive insurance which thoroughly examines the relevant issues associated with starting a captive insurance company. Part I begins with a description of the companies most likely to benefit from a captive program. This is followed by a detailed outline and explanation of the formation process and ends with an overview of the tax issues encountered by a property and casualty insurance company. Part II presents the first in-depth historical analysis of the entire history of U.S. captive insurance case law. It begins with the reserve cases of the early 20th century and is followed by the flood plane cases of the 1950s, the I.R.S. victories of the 1980s, the taxpayer victories of the 1990s and the I.R.S. safe harbor Revenue Rulings of the early 2000s. With over 950 footnotes and 40 sources, this is the most complete treatment of captive insurance to date.

Appeal courts--including the Supreme Court of Canada--rule on the most contentious issues facing Canadian society: abortion, Aboriginal land claims, gay rights. The authors of this book have conducted extensive research into the nature and function of appeal courts and here present their findings. This book outlines how appeal court judges make their decisions and how they defend them; the role played by judicial discretion; regional differences in appeal court operations; and the increasingly controversial role courts play in policymaking. Final Appeal is a detailed analysis of the nature and operation of Canada's courts of appeal.

Examines the impact fugitive slaves had on the Fugitive Slave Law and the coming of the American Civil War.