| |
|
AFFECTED..............6
|
| affected by the retroactivity, and the idea of legal fiction was only raised as a subsidiary | 664 |
| risks) can be affected by retroactivity. | 692 |
| relation to the persons affected . In a sense, then, we have come full circle and are back to | 1400 |
| Section VIII of the Quebec Act: where the people affected are litigants, their civil rights are in | 1400 |
| affected following the cancellation of sale contracts. | 2946 |
| shareholders, for the previous years affected by the retroactivity of the transaction in question. | 3240 |
| |
|
AFFECTING.............1
|
| annulled. However, where conditional obligations affecting immovables were involved, that land | 298 |
| |
|
AFFIRMATION...........1
|
| property even though legal ownership remained with the seller as security, this affirmation is | 1528 |
| |
|
AFFIRMATIVE...........1
|
| In M.N.R. v. Faure, the Supreme Court answered this question in the affirmative . The | 2294 |
| |
|
AFFIRMED..............3
|
| Thus, while Cattanach J. affirmed in the second part of the test that the buyer acquired the | 1528 |
| This is the only ground on which the Federal Court of Appeal affirmed the judgment by the | 4434 |
| D.T.C. (Ex. C.R.), affirmed by D.T.C. (S.C.C.). | 4448 |
| |
|
AFFIRMING.............3
|
| and civil law, there are many others affirming their principled complementarity, excluding thereby | 1328 |
| affirming that the definition of disposition in the Act is not exhaustive and must be given a broad | 1634 |
| Perini Estate v. The Queen, D.T.C. (F.C.A.), affirming D.T.C. (F.C.T.D.); | 3714 |
| |
|
AFFORDS...............1
|
| taxpayers in Quebec the same benefits that this concept affords the taxpayers in the common | 1762 |
| |
|
AGENCY................41
|
| . CANADA CUSTOMS AND REVENUE AGENCY S ADMINISTRATIVE POSITION | 56 |
| Canada Customs and Revenue Agency adequately recognize the unique features of civil law | 144 |
| as well as the Agency s administrative position. The fourth and final chapter is a critical | 158 |
| ignored or assimilated to agency relationships and governed by the rules applicable to such | 1030 |
| during this time, in particular those of the Agency . This is the opinion of Pratte J. in Hillis: | 2558 |
| the Agency : | 2578 |
| . CANADA CUSTOMS AND REVENUE AGENCY S | 2584 |
| Let us review the Agency s position on disposition in general and on conditional obligations in | 2586 |
| particular. The different positions taken by the Agency will be explained in chronological order | 2588 |
| The way in which the Agency treats suspensive and resolutory conditions is explained in | 2648 |
| The Agency takes the position that in the case of a suspensive condition there is a disposition | 2662 |
| Agency . | 2682 |
| Practitioners would nonetheless find it helpful if the Agency could clarify its position as to | 2908 |
| To conclude, the current position of the Agency on conditional obligations can be summed up as | 2964 |
| In fact, considering the cases reviewed above, we do not believe that the Agency s position on | 3018 |
| However, the Agency maintains that the Court of Appeals interpretation in Construction | 3028 |
| ). The Agency expresses its opinion as follows: | 3030 |
| The Agency is therefore of the view that the decision of the Federal Court of Appeal in | 3038 |
| Therefore, the Agency s interpretation is that paragraph ()(f) could not support a transfer | 3042 |
| We believe the Agency did not agree with the decision of the majority of the Federal Court of | 3048 |
| As we have seen, the Agency s position on suspensive conditions distinguishes between cases in | 3250 |
| Agency s position in this situation is that the disposition occurs at the moment the condition is | 3258 |
| The Agency s position makes it harder for the taxpayer, especially as far as tax planning is | 3262 |
| Nonetheless, we do not believe the Agency s position to be well founded under the current law | 3270 |
| The Agency s position is that when possession of the property has been immediately transferred | 3346 |
| Consequently, in our opinion the Agency s position is not founded in law. | 3354 |
| occur until the suspensive condition is fulfilled. This rule is recognized by the Agency where the | 3356 |
| Ironically, when the Agency s position is applied to a suspensive condition that has been | 3362 |
| was signed, while according to the Agency s position, there is a disposition for tax purposes | 3366 |
| The Agency takes the view that there is a second disposition, this time in favour of the seller, | 3368 |
| shares. The Agency s position is that a disposition occurs, in a sale subject to a suspensive | 3396 |
| The Agency justifies its position by arguing that the Act read as a whole, does not allow it to | 3406 |
| to allow the Agency to reassess and claim any amounts due in such instances. Moreover, the | 3410 |
| fails, and the contract was signed, in the same tax year. The Agency nonetheless takes the | 3414 |
| If a resolutory condition is involved, the Agency s position is that a disposition occurs when the | 3416 |
| As discussed earlier, in our opinion the Agency s position is not well founded in law in light of | 3430 |
| The Agency s refusal to recognize resolutory conditions gives rise to the same problems | 3438 |
| Likewise, the Agency feels that sections and . I.T.A. could apply in such circumstances. | 3440 |
| possession, use and risk. We therefore believe the Agency s position is erroneous. | 3448 |
| amended to allow the Agency to reassess a particular year, even if it falls outside the normal | 3474 |
| Hereinafter the Agency or the CCRA. | 4004 |
| |
|
AGENT.................6
|
| nonetheless would in some way have acted as mandatary ( agent ) for the owner subject to a | 588 |
| price, which was to be held in trust by the real estate agent until the conditions were satisfied. If | 1428 |
| who can be described as an agent , nominee, trustee or prête-nom corporation of a vendor | 2604 |
| entente exécutoire par laquelle le vendeur est constitué agent de lacheteur pour la | 2872 |
| lacheteur, malgré lexistence dune entente par laquelle le vendeur est constitué agent de | 2878 |
| appointing the vendor as the purchasers agent for this period....The date of disposition of | 2896 |
| |
|
AGREE.................19
|
| A promise of sale is a bilateral pre-contract by which both promisors agree to enter into a | 882 |
| where certain formalities must be completed. The mere fact that the parties agree to | 922 |
| simultaneously by a legal owner and a beneficial owner. We agree with Noël J.A.s | 1500 |
| Limited, supra, (with which I fully agree ) I find that there was in the circumstances of the | 1654 |
| We believe Noël J.A. correctly interpreted the law and agree with his conclusions, notably his | 1754 |
| However, I agree with him that subsection () of the Income Tax Act (the Act) evidences | 1760 |
| For reasons already discussed, we cannot agree with the majoritys conclusion in this case. We | 1862 |
| I agree with Professor Bruneaus analysis. In , the immoveable passed from Mr. Demers | 2356 |
| We are just as unable to agree with the Tax Court of Canadas decision in this case as with Me | 2360 |
| I agree with appellants counsel that the wording of subsection () of the Income Tax Act | 2488 |
| We feel this position accurately reflects the law. We can not agree with the second approach, | 2568 |
| other legal concepts such as ownership. We agree with Me Joel Nitikman when he states: | 2572 |
| purchaser and vendor agree that the transaction will be regarded as effective as at a previous | 2800 |
| both parties to the transaction agree that the effective date should be used; | 3008 |
| transaction agree to use the effective date (which appears self-evident in the case of a contract), | 3016 |
| For the reason expressed previously, we agree with this interpretation of paragraph ()(f) | 3046 |
| We believe the Agency did not agree with the decision of the majority of the Federal Court of | 3048 |
| is transferred. We agree with Noël Js statement in Construction Bérou that Wardean Drilling | 3286 |
| makes it impossible for us to agree with the cases: the propertys increased value should be | 3554 |
| |
|
AGREED-UPON...........1
|
| the essential elements of the contract. The agreed-upon date cannot, however, be earlier | 1138 |
| |
|
AGREEING..............1
|
| The law presumes that the parties, under the circumstances, are agreeing that the sale takes full | 902 |
| |
|
AGREEMENT.............56
|
| Thus, with a suspensive condition, the occurrence of the event causes the agreement to have | 194 |
| If a new law comes into effect between the date of the agreement and the date on which the | 342 |
| agreement states otherwise or where it is a consumer contract. This rule runs counter to the | 820 |
| been stipulated may request that the agreement be annulled. | 832 |
| subsequently memorialize their agreement in writing does not postpone the formation of the | 924 |
| transferred prior to that time, since the agreement between the parties is the legal cause, and an | 936 |
| A condition precedent is one that is to be performed before the agreement becomes effective, | 1054 |
| is subject to the fulfilment of a condition precedent does not become a binding agreement until | 1060 |
| In the event the condition is not met or waived, then the agreement is void ab initio; it has never | 1088 |
| A condition subsequent is an agreement between the parties that the contract is immediately | 1110 |
| Can the parties to a contract validly stipulate that their agreement came into force at a date that | 1134 |
| came to a definitive agreement , whether oral, or memorialized in a written letter of intent, on all | 1138 |
| than the moment at which the agreement between the parties became binding and legally | 1140 |
| contract was duly signed, or if the initial agreement was subject to a condition precedent, the | 1142 |
| the total tax there is only an inchoate liability created by the making of the agreement : and to | 1296 |
| In December , the parties signed an agreement to sell a hotel owned by the appellant. The | 1424 |
| agreement stipulated that the buyer would take possession on January , , and that the sale | 1426 |
| Mid-City Motors, D.L.R. , in which it was held that a conditional sale agreement | 1512 |
| ...In my opinion, the whole effect of the agreement ...is to transfer to the buyer the property in | 1518 |
| Ltd. (No. ). This case involved a conditional sale agreement in which ownership was | 1540 |
| The rights of the parties arise out of the agreement filed as Exhibit and full consideration must | 1622 |
| the law of the Province of Quebec as applied to the relationship created by the agreement | 1624 |
| In the case at Bar, the Plaintiff had, after executing the agreement and upon delivering | 1642 |
| which was payable to it. Any additional rights to which it was entitled under the agreement were | 1648 |
| rescission of the agreement of sale occurs... | 1902 |
| destroyed. The parties may nonetheless modify these effects by mutual agreement . Faribault | 2072 |
| than the signing date, as long as the parties had reached a definitive agreement on this earlier | 2238 |
| tax purposes, had occurred as soon as the parties entered into a binding agreement . | 2250 |
| The taxpayer in this case had agreed, in a letter of agreement signed in , to sell certain lots | 2250 |
| disposition based on a binding agreement test: he examined the letter of agreement and held that | 2252 |
| disposition based on a binding agreement test: he examined the letter of agreement and held that | 2252 |
| in the letter of agreement , except for a few details. The judge held that the sale had taken place | 2256 |
| as soon as the letter of agreement was signed, and that it was therefore at this moment that a | 2256 |
| Miller v. The Queen. The taxpayer, a teacher, was party to a collective agreement that | 2260 |
| expired in December . Arbitration ensued and the new agreement , to take effect in , | 2262 |
| Perini Estate and that the retroactive effect stipulated by the parties in their agreement had to | 2268 |
| relationship would be governed on the basis of the retroactive agreement . This involved the | 2278 |
| but legally binding agreement at this earlier date; an offer must have been accepted and all the | 2288 |
| been such an agreement . | 2290 |
| Lower Canada. Their prenuptial agreement contained a right of survivorship clause. | 2298 |
| agreement preceded the tax debt, the amount had been paid to the spouse three years later. The | 2328 |
| retroactive to the date of the agreement that created the giving in payment. For the purposes of | 2358 |
| agreement or an instalment sale. We also believe that this test, were it to be adopted in Quebec, | 2530 |
| If a retroactive agreement is binding as between the contracting parties in a provincial court then | 2578 |
| system. The fact that the Minister was not a party to the amending agreement is completely | 2580 |
| irrelevant; he was not a party to the original agreement but there is no doubt he is bound by it as | 2582 |
| commercial practice under a conditional sale agreement ). | 2616 |
| determining a date of disposition unless it is made a condition precedent of the agreement . | 2658 |
| disposition for income tax purposes even if the agreement restores the vendor and purchaser to | 2680 |
| business will not occur until approval of Investment Canada is received. Any agreement | 2810 |
| income arising before the transfer will not belong to the purchaser regardless of an agreement | 2896 |
| the purchase and sale agreement stipulates both an effective and a closing date; | 2996 |
| the terms of the agreement are such that the beneficial ownership and assumption of liabilities | 2996 |
| there are no conditions precedent to be met under the purchase and sale agreement and all | 3000 |
| agreement only serves to confirm that the parties agreed on the essential elements of the | 3020 |
| Condition pending: a reference to the period between the signature of an agreement and the | 4060 |