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 AB....................5
contract that was absolutely null was void  ab  initio, i.e. it had never existed and the court had 838
In the event the condition is not met or waived, then the agreement is void  ab  initio; it has never 1088
met or waived and that could cancel the contract  ab  initio if it is not met or waived. 2660
be no tax consequences because the contract will be cancelled  ab  initio. 2670
 ab  intestat is deemed to have bequeathed his property according to the Intestate Succession 4478
 
 ABANDON...............4
dispose of the property: to retain it, to give it, to sell it, to destroy it, to  abandon  it....1590
right to  abandon  the thing and to destroy it, two significant prerogatives: the right to alienate the 1592
meaning, i.e. to  abandon , destroy, give or sell a thing. The meaning is unquestionably broader 1596
to say, the right to  abandon  ownership in the thing. 1606
 
 ABERRANT..............1
the seller is entitled to the sale price; and thus, it not logically  aberrant  that a disposition occurs 3310
 
 ABEYANCE..............2
has not occurred, the very existence of the obligation is in  abeyance . The obligation is not 176
 abeyance . The same is true for the rights corresponding to the obligations. 786
 
 ABIDE.................1
If it does contain such a clause, the seller will also be required to  abide  by the formal 714
 
 ABOLISHED.............2
Thus, the new Civil Code  abolished  the old distinction between absolute and relative nullity: a 838
under a suspensive condition: if the capital gains exemption were  abolished , or if the company 3266
 
 ABOSLUE...............1
possession à titre de propriétaire ou la propriété  aboslue  with beneficial ownership of the 3118
 
 ABOUND................1
Code. Examples  abound . One need only think of legislation concerning bankruptcy, bills of 1384
 
 ABOVE-MENTIONED.......1
giving rise to application of the  above-mentioned  stipulation in the marriage covenants, the 2304
 
 ABSENCE...............3
of property and in the  absence  of some indication to the contrary, ownership of property cannot 1716
application of retroactivity in tax law: its ambivalent effects; the  absence  of provisions permitting 2102
In the  absence  of a statutory definition to the contrary, I think it is not enough that the so-called 2390
 
 ABSOLU................1
vendeur a un droit  absolu , quoique pas nécessairement immédiat, de se faire payer.2882
 
 ABSOLUE...............1
propriété  absolue  in consequence of the debtors total or partial failure to pay the creditors 3116
 
 ABSOLUTE..............18
is  absolute  where the condition is one of public concern, in which case any interested person 830
Whether the nullity be relative or  absolute , its effects are the same: Article C.C.Q. 834
Thus, the new Civil Code abolished the old distinction between  absolute  and relative nullity: a 838
. ...Ownership is a total right because it is  absolute : the owner has complete power 1588
for income tax purposes when the vendor has an  absolute  but not necessarily immediate right to 2650
remains unsatisfied, a vendor does not have an  absolute  right to be paid. However, the fact that 2652
acquired the  absolute  right to be paid. So long as a suspensive condition condition 2700
 absolute  right to be paid even if the purchaser has taken possession of the property. 2702
beneficial ownership alone will not lead to a disposition: the seller must also have an  absolute  2888
the time at which the vendor has an  absolute  but not necessarily immediate right to be paid.2898
- With regards to a sale, a disposition occurs when the seller has an  absolute , but not 2966
had an  absolute  right to the sale price, i.e., there is no condition precedent and the beneficial 2990
income could be attributed to the buyer as soon as the seller had an  absolute  right to the sale 3012
 absolute  right to the sale price. 3558
The definition could refer to the time when the seller has an  absolute , although not necessarily 3570
(a) the seller has an  absolute , although not necessarily immediate, right to the sale price of the 3580
disposition once the condition was fulfilled, because the seller would not have an  absolute  right 3588
term, has an  absolute  right to the sale price. 3608
 
 ABSOLUTELY............2
contract that was  absolutely  null was void ab initio, i.e. it had never existed and the court had 838
incidents of ownership, except the legal title. It was  absolutely  and irrevocably obliged to 1646
 
 ABSURD................1
property following the resolution of the sale, the very situation that Rand J. considers  absurd ?1898
 
 ABUSUS................4
and the concept of  abusus , the right to dispose of the thing, that is to say, to divest oneself of 1600
right of use is never mentioned. These rights are linked to the usus, not the  abusus . I believe 1604
Wardean Drilling, implied that the concept of disposition in civil law is linked to  abusus , that is 1606
civil law dismemberments of ownership, which are usus, fructus and  abusus . 4320
 
 ABUTENDI..............4
jus  abutendi  which is one of the three main attributes of the right of ownership, Mignault (Droit 1578
Jus  abutendi , or the right to dispose of, is the right to use the thing for a final purpose that 1580
to use the property, jus fruendi or the right to collect income, and jus  abutendi  or the right to 1590
. The prerogatives of jus  abutendi . The right to alienate includes, aside from the 1592
 
 AC....................2
technical interpretation  AC , September , . 3970
Canadian, Technical Interpretation  AC , September , . 4524
 
 ACC...................1
technical interpretation  ACC , December , . 3968
 
 ACCEPTABLE............1
answer in Quebec. The earlier date will be  acceptable  if it reflects the time at which the parties 1136
 
 ACCEPTED..............11
retroactivity operates in jure and not in facto. This was the reason  accepted  by Mignault.542
 accepted  such an economically poor solution? (Translated by author) 582
It is surprising that such reasoning was  accepted . The retroactive nature of the condition cannot 672
TRANSLATION The first paragraph states the universally  accepted  definition of instalment 766
legislation is  accepted  failing any provision to the contrary, it is sometimes suggested that federal 1312
and  accepted  by the Department of Revenue. However, the employer also claimed 2032
have  accepted  that a disposition can be the result of certain factual events. She notes that 2094
but legally binding agreement at this earlier date; an offer must have been  accepted  and all the 2288
() Has the Department of National Revenue  accepted  that a disposition may take place when 2714
been instances where the Department has administratively  accepted  that the transfer occurred 3006
statements of the corporation for the year. However, generally  accepted  accounting principles 3238
 
 ACCESSION.............1
fruits belong to the owner through  accession . Thus, the property must belong to the 532
 
 ACCESSORY.............5
The courts have always held that tax law is  accessory  to private law, as it merely specifies the 114
In my opinion fiscal law is an  accessory  system, which applies only to the effects produced by 116
As we saw in the Introduction, tax law is  accessory  to private law, and follows private law in 1272
it is binding for tax purposes, because the tax system is an  accessory  to the provincial law 2580
specifically state that suspensive conditions are not retroactive. Since tax law is  accessory  to 3274
 
 ACCOMPANIED...........4
possession,  accompanied  or not accompanied, as the case may be, by the right to possess.990
possession, accompanied or not  accompanied , as the case may be, by the right to possess.990
though the promise of sale was  accompanied  by delivery and transfer of possession of the thing 2232
suspensive condition is not  accompanied  by a transfer of possession. But there is no reason to 3358
 
 ACCOMPLI..............3
That the fruits have been collected cannot be denied. It is a fait  accompli , which the fulfilment 556
acquisition of fruits is a fait  accompli  which the fulfilment of a condition should not be allowed 656
affect de facto matters. The collection of fruits is a fait  accompli  that the fulfilment of the 2086
 
 ACCORDANCE............10
When the condition is fulfilled, the contract is cancelled retroactively in  accordance  with article 222
Where a resolutory condition is involved, the risks, in  accordance  with the rule res perit 432
 accordance  with arts. - C.C.Q. (art. C.C.Q.). 724
may have laid upon it, provided his right was published in  accordance  with the rules respecting 866
defining it, Décary J.A. held that the statute must be interpreted in  accordance  with civil law. He 1406
The Supreme Court of Alberta came to this conclusion in  accordance  with the intent of the 1522
be determined in  accordance  with the law of the Province of Quebec. 1620
be acquired otherwise than in  accordance  with the applicable private law. 1716
Interest ran from that day on the payments due in  accordance  with the terms of the contract.1926
 accordance  with the law of the particular province concerned. (Emphasis added.)2494
 
 ACCORDINGLY...........5
obligation here;  accordingly , the retroactivity mentioned in art. C.C. does not apply. The 780
had  accordingly  as the context requires, such ownership as a right in relation to that property. 1248
The federal Parliament  accordingly  devised, for tax purposes and, all of Canada, a common 1832
the French version is satisfied.  Accordingly , for the purposes of the Act, the transfer of the 2810
 accordingly : the adjusted cost base is involuntarily crystallized and in many cases the capital 3376

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