2013 Bowman Tax Moot
January 27th, 2013
The Bowman Moot Committee received the following questions outside of the clarification period, but has decided to provide answers to all Teams nonetheless:
- “A process question – whether teams can make reference to a transcript of the expert witnesses testimony in the Leblanc decision…”
- “Substantive question – the first question in the moot problem asks whether ‘gambling winnings’ are exempt from tax under Canadian law, and I wonder whether anyone inquired whether the drafters intended this to read ‘lottery winnings’.”
- “The bowman moot rules generally require students to follow the McGill guide, which requires that citations be placed after every paragraph in a factum. This particular form of citation is quite cumbersome, and last year, there were teams that used the footnote style instead. I’m assuming that it’s fine for the students to use the footnote style (so long as they do so consistently throughout the document).”
The Bowman Moot Committee provides the following answers:
- Reference can indeed be made to any publicly available materials, including transcripts of witness testimony.
- “Gambling winnings” is intended to cover all forms of lawful wagering and betting in Canada. It includes lottery winnings.
- Footnotes are acceptable.
Dr. Emir Crowne, on behalf of the Bowman Moot Committee