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318 V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 THE ADVOCATE The website of the Collaborative Law Institute of Minnesota notes that “there are a number of similarities to Springtime and the re-emergence after a divorce. … once resolutions are found, it is a new beginning.” Deferred Prosecution Agreements (DPAs) have become common in the U.K. They allow a company that has committed a criminal offence to avoid prosecution if it complies with a set of conditions, including a substantial financial penalty. DPAs also permit the Crown to avoid expensive and timeconsuming prosecutions. The process is governed by the Crime and Courts Act 2013 and resembles the American system, but with one difference: the U.K. system involves judicial supervision of the agreement. The court will approve a DPA if it is in the interest of justice and the terms are fair and reasonable and proportionate. It is sometimes difficult to achieve a fair balance. There must be punishment for the crime, but it is also in the interest of employees, pensioners, suppliers and shareholders that the company continue in business. In reviewing identification evidence in a home invasion case, a judge commented that Crown counsel “points out that the hoodies and headgear alleged perpetrators are wearing on video footage all seem inappropriate to the springtime weather that evening”: R. v. Bobb, 2015 ONSC 6377. Without any prior warning, India abruptly abolished its two highest denomination bank notes, the 500 and 1,000 rupee notes, worth, respectively, about $8.00 and $17.50. Anyone in possession of such notes had until December 30, 2016 either to deposit them in the bank or to exchange them for other notes. The retired notes represented eighty-six per cent of all cash in circulation in India. Anyone handing in more than 250,000 rupees worth of notes was required to give an explanation for this hoarding of cash. The purpose of calling in all this cash was to cut down on tax evasion. Of India’s 1,252 billion inhabitants, only 12 million pay tax; that is, ninety-nine per cent of the population does not pay tax. The penalty for tax evasion is double the amount of tax evaded. The majority of Indians work in what is known as the informal economy, which runs on cash. The recall of the notes was also intended to catch money launderers. Thought du mois: “Change is the law of life. And those who look only to the past or the present are certain to miss the future”. —John F. Kennedy (1917–1963, the 35th President of the United States)


March Pages 2017
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