| |
|
ADDRESS...............1
|
| In our opinion, it is very difficult to predict where the courts will address this question. | 2054 |
| |
|
ADDRESSES.............1
|
| addresses other situations not specifically provided for by law: | 2074 |
| |
|
ADDS..................1
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| disposition but adds concepts that would not normally be included in the ordinary meaning. | 1572 |
| |
|
ADDY..................4
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| As Addy J. so wisely put it: | 1034 |
| Addy J. first discussed whether or not this was a sale. He referred to civil law given that the | 1616 |
| disposition in Wardean Drilling to Quebec. It is strange and difficult to understand why Addy | 1660 |
| Nonetheless, it is apparent that Addy J. understood the test in Wardean Drilling as we | 1664 |
| |
|
ADEQUATELY............2
|
| view to ensuring that the civil law and common law are adequately reflected in both language | 132 |
| Canada Customs and Revenue Agency adequately recognize the unique features of civil law | 144 |
| |
|
ADHERED...............1
|
| under the civil law. He subsequently adhered to the civil law in Goulet. In my view, the trial | 1712 |
| |
|
ADJUSTED..............5
|
| . The capital cost or the adjusted cost base of the property subject to dissolution is equal to | 3154 |
| what that sic capital cost or the adjusted base would be immediately before the sale as if the | 3156 |
| was never entitled to the sale price. The adjusted cost base of the property will be increased | 3376 |
| accordingly: the adjusted cost base is involuntarily crystallized and in many cases the capital | 3376 |
| sale price, which becomes the new adjusted cost base. The seller has therefore cashed a | 3392 |
| |
|
ADJUSTS...............1
|
| to the vendor or adjusts the sale price does not alter the fact that the vendor was at a particular | 2654 |
| |
|
ADMINISTER............4
|
| It would be very difficult, if not impossible, to administer the thing that is the object of the | 578 |
| administer the property on behalf of the real owner: | 584 |
| his debtor until the occurrence of the condition, necessarily expected him to administer it and | 594 |
| The creditor is presumed to have given the debtor a tacit mandate to administer the thing since | 600 |
| |
|
ADMINISTERED..........1
|
| contract be administered pendente conditione. | 596 |
| |
|
ADMINISTERING.........1
|
| suspensive condition for the purpose of administering the thing until the fulfilment of the | 588 |
| |
|
ADMINISTRATION........21
|
| ... Acts of administration | 16 |
| Acts of administration pendente conditione, were considered under the old doctrine (i.e. | 332 |
| ... Acts of administration | 574 |
| Under the old law, acts of administration that the possessor performed pendente conditione | 576 |
| The cases have long admitted that acts of administration , such as leases, performed by the | 584 |
| It follows that acts of administration performed by the debtor while he was in possession are not | 598 |
| Under our law, it seems to me that acts of administration done by the debtor while he had | 602 |
| owed. This article, if and when it applies, only codifies the former law on acts of administration . | 608 |
| Only true acts of administration will be discussed here, such as conclusion of a lease, and not | 610 |
| of administration performed by the debtor, and the fruits he collected during this possession. | 646 |
| administration . | 684 |
| administration , are the indelible facts in question. We have already expressed the view that | 690 |
| the specific exceptions in the code regarding fruits, risks and acts of administration . | 698 |
| The separation of the enjoyment of property and its administration , though not unique to the | 994 |
| moving on to the CCRAs administration position. | 1266 |
| unaffected. This includes but is not limited to any acts of administration performed by the | 2080 |
| cases provided for in the Civil Code, namely fruits and acts of administration . Under the new | 2110 |
| in a position to review the Act, the case law and the CCRAs administration position from a | 3244 |
| administration . To the contrary, retroactivity should also apply to the concept of disposition | 3322 |
| the inequities mentioned above and make administration more complex. | 3494 |
| de maîtrise, Sherbrooke, Faculté d administration , Université de Sherbrooke, . | 3756 |
| |
|
ADMINISTRATIVE........12
|
| . CANADA CUSTOMS AND REVENUE AGENCYS ADMINISTRATIVE POSITION | 56 |
| In this paper, we will attempt to determine whether the Act and the administrative policy of the | 144 |
| as well as the Agencys administrative position. The fourth and final chapter is a critical | 158 |
| seen, he relied on other grounds for his submission that fruits and administrative acts are not | 664 |
| regarding fruits and administrative acts. As for Mignault, his discussion only applies within the | 678 |
| ADMINISTRATIVE POSITION | 2584 |
| The first administrative policy issued on the concepts of disposition and conditional obligations | 2590 |
| Our understanding of the administrative position is as follows. Where there is a suspensive | 2768 |
| Québec that the administrative policy regarding the application of sections et seq. remained | 3124 |
| Revenu du Québec confirmed that the administrative position applied to resolutory conditions | 3176 |
| Ministère du Revenu du Québec already applies these administrative procedures apparently | 3412 |
| Administrative positions | 3910 |
| |
|
ADMINISTRATIVELY......1
|
| been instances where the Department has administratively accepted that the transfer occurred | 3006 |
| |
|
ADMITTEDLY............2
|
| occurrence of a future and uncertain event. Admittedly , voluntary performance may be | 738 |
| not afterwards. In fact, the admittedly ambiguous excerpt from Victory Hotels arguably | 3300 |
| |
|
ADOPT.................3
|
| fiction, did not adopt the idea that it would only apply to that which is de jure. As we have | 662 |
| Létourneau J.A. appeared to adopt a position diametrically opposed to that of Noël J.A. His | 1756 |
| A solution to this problem would be to adopt the position similar to that of the Quebec tax | 3486 |
| |
|
ADOPTING..............2
|
| adopting the common law criteria in the name of a uniform application of the concept of | 1870 |
| Commission was recommending. Parliament ended up adopting back then the same | 3548 |
| |
|
ADOPTS................1
|
| defining them or otherwise attaching to them any particular meaning, it in effect adopts the laws | 1698 |
| |
|
ADVANCE...............3
|
| conditions in tax matters can give the parties a reasonably secure idea, in advance , of the tax | 346 |
| constituted interest, even if the amount of the principal could not be determined in advance . | 2266 |
| to know, in advance , that the retroactive effects of their transactions would not apply for income | 3596 |
| |
|
ADVANTAGEOUS..........3
|
| benefit from a more advantageous tax treatment could not affect the Minister of National | 2018 |
| fulfilled. While this undoubtedly places the taxpayer in an advantageous position, it goes without | 3496 |
| of a suspensive condition could open the door to numerous advantageous tax planning | 3498 |
| |
|
ADVISABLE.............1
|
| We will now consider whether it would be advisable to recognize the retroactive effect of | 3460 |
| |
|
ADVISER...............1
|
| WERTSCHEK, R., The Tax Adviser and Commercial Law: Some Issues in | 3906 |
| |
|
ADVOCATES.............1
|
| However, the influence of this opinion, which advocates the autonomy of federal statutes, should | 1326 |
| |
|
AFF...................6
|
| Côté v. The Queen, D.T.C. (T.C.C.), aff d D.T.C. (F.C.A.); | 3668 |
| M.N.R. v. John Colford Contracting Co., D.T.C. (Exch. Ct.), aff d D.T.C. | 3708 |
| Price (Nfld.) Pulp Paper Ltd. v. The Queen, D.T.C. (F.C.A.), aff d D.T.C. | 3716 |
| Riverin v. The Queen, D.T.C. (T.C.C.), aff d D.T.C. (F.C.A.); | 3732 |
| Rosenstone v. M.N.R., D.T.C. (T.A.B.), aff d sub nom.: Feigelson v. The Queen, | 3734 |
| D.T.C. (F.C.T.D.), aff d sub nom.: Rudnikoff v. The Queen, D.T.C. (F.C.A.); | 3736 |
| |
|
AFFD..................1
|
| D.T.C. (F.C.A.) affd D.T.C. (S.C.C.). | 4362 |
| |
|
AFFECT................15
|
| has an impact on risks, because the retroactivity does not affect the possession of the thing | 508 |
| pendente conditione. It was also meant to benefit his heirs. It does not affect de facto matters. | 554 |
| Retroactivity cannot alter reality retroactively and will therefore not affect events, or | 558 |
| conditione. It was also meant to benefit his heirs. It does not affect de facto matters. The | 656 |
| that it did not exist at least not in any way that would affect someone outside their contract. | 938 |
| the reservation of the legal title to the tractors in the seller as security did not affect the issue any | 1550 |
| extinction of a contract affect only future tax consequences? | 1880 |
| a total rescission, will not affect the right to taxes on any portion of the price paid to the seller | 1886 |
| Thus, Rand J., in obiter dictum, held that the extinction of the contract does not affect taxes | 1888 |
| the obligations resulting from the contract, but it can only affect third parties who have acquired | 1984 |
| The judgment nullifying the sale rendered by Mercure J. in April certainly cannot affect the | 2010 |
| benefit from a more advantageous tax treatment could not affect the Minister of National | 2018 |
| affect de facto matters. The collection of fruits is a fait accompli that the fulfilment of the | 2086 |
| de facto where there is a transfer of possession, use and risk; and retroactivity cannot affect a | 2100 |
| retroactivity under the provincial law cannot alter the past nor affect third-party rights acquired | 2558 |