| |
|
AGREEMENTS............15
|
| agreements . | 1478 |
| The clause in the conditional sales agreements obliging the buyer to insure the tractors against | 1544 |
| legal title reserved in the seller by the conditional sales agreements , such as possession, risk and | 1548 |
| agreements and legal relations arising from the actions of the parties to those agreements must | 1620 |
| agreements and legal relations arising from the actions of the parties to those agreements must | 1620 |
| contracts for the lease of trucks. The lease agreements contained an option to purchase the | 1674 |
| govern their relationship by retroactive agreements : Trollope Colls et al. v. Atomic Power | 2272 |
| agreements , where the seller reserves the title to secure payment of the sale price. This concept | 2374 |
| . Many agreements contemplate the reacquisition by the vendor of property that has been | 2672 |
| . Formal agreements of purchase and sale are frequently explicit as to the date of exchange | 2984 |
| financial leasing agreements . However, the problem would still exist where the parties failed | 3490 |
| KROFT, E. G., Tax Clauses in Acquisition Agreements in Corporate Management Tax | 3850 |
| Acquisition Agreements in Corporate Management Tax Conference, (Toronto: | 4250 |
| REVENUE CANADA, Interpretation Bulletin IT-R, Lease Option Agreements | 4346 |
| and Sale Leaseback Agreements , February , . | 4346 |
| |
|
AGREES................5
|
| a buyer who agrees to pay the price if the seller agrees to deliver the item is contracting a pure | 170 |
| a buyer who agrees to pay the price if the seller agrees to deliver the item is contracting a pure | 170 |
| commitments. One party agrees to pay the price, and the other agrees to transfer ownership of | 794 |
| commitments. One party agrees to pay the price, and the other agrees to transfer ownership of | 794 |
| The Department of Finance agrees that the tax legislation must take the relevant provinciallaw | 2948 |
| |
|
AGRICOLE..............2
|
| (Commission de la protection du territoire agricole ) where the Court addressed the | 772 |
| Venne v. Québec (Commission de la protection du territoire agricole ), S.C.R. | 3742 |
| |
|
AIMED.................1
|
| examination of the current situation, aimed at predicting likely developments in the law and | 158 |
| |
|
AL....................3
|
| govern their relationship by retroactive agreements: Trollope Colls et al . v. Atomic Power | 2272 |
| GUEST, A. G. et al ., Chitty on Contracts, thed., vol. (London: Sweet Maxwell, | 3764 |
| Art. , al . C.C.Q. See V. KARIM, supra note at . | 4076 |
| |
|
ALBEIT................2
|
| this is unsatisfactory, it is sufficient, albeit necessary, that the federal statute supply its own | 1338 |
| retroactivity provided for in the provincial act did not apply to the I.T.A., albeit for very different | 2502 |
| |
|
ALBERT................3
|
| Albert MAYRAND, Le droit comparé et la pensée juridique canadienne, () R. | 3984 |
| occurrence of the condition. Albert MAYRAND, Dictionnaire de maximes et locutions | 4062 |
| Ibid., para. . From Albert MOREL, Harmonizing Federal Legislation with the Civil | 4306 |
| |
|
ALBERTA...............6
|
| After establishing this test, the Court went on to examine the private law in Alberta , in order to | 1482 |
| determine the moment when ownership is transferred. Under the Alberta Sale of Goods Act | 1484 |
| to Alberta law, which provided that ownership was transferred when the property was finished | 1490 |
| stated by Cattanach J. derives from the Supreme Court of Alberta judgment in Hendrickson v. | 1512 |
| gave rise to a sale under Rule I of s. of the Alberta Sale of Goods Act, despite the fact that | 1514 |
| The Supreme Court of Alberta came to this conclusion in accordance with the intent of the | 1522 |
| |
|
ALBRECHT..............2
|
| ALBRECHT , D. J., Sale of Land Subject to Conditions Meaning of Receivable () | 3786 |
| D. J. ALBRECHT , Sale of Land Subject to Conditions Meaning of Receivable, | 4460 |
| |
|
ALEPIN................13
|
| The Federal Courts decision in Alepin v. The Queenhas been cited in support of the | 1958 |
| (now the CCRA). In Alepin , three brothers had sold their land to Jar Investments Ltd. The | 1960 |
| A dispute arose between the Alepin brothers and Revenue Canada regarding the nature of a | 1964 |
| In , the Alepin brothers exercised their rights under the resolutory clause and took back | 1970 |
| Superior Court subsequently annulled the sale at the taxpayers request. The taxpayer in Alepin | 2008 |
| The judge rejected this argument based mainly on the decision of Marceau J. in Alepin : | 2010 |
| (para. .()), Alepin (para. .()) and Adam (para. .()). In these cases, the courts | 2016 |
| despite the orders retroactive effect. The judgments in Alepin , Larose and Riverin | 2560 |
| Moreover, in Clément Alepin ( DTC ) and Michel Larose ( DTC ), the courts | 2942 |
| We have already expressed our doubts regarding the general application of Alepin and | 2962 |
| Alepin v. The Queen, C.T.C. (F.C.T.D.); | 3660 |
| C.T.C. (F.C.T.D.) hereinafter Alepin . | 4374 |
| Alepin , supra note at para. . | 4378 |
| |
|
ALIA..................6
|
| of property is pivotal in determining, inter alia , the moment at which a capital gain is taxed, | 140 |
| December , is contained in subsection () which provides inter alia as follows: | 1180 |
| See Blacks Law Dictionary, which defines a beneficial owner as being inter alia : One who | 1508 |
| law. In addition, it is significant that Parliament, which annually amends the Act inter alia to | 1784 |
| definition of the term transfer found at section of that Act refers, inter alia , to the transfer of | 3182 |
| within the concept of disposition, i.e. there is a disposition, inter alia , when the seller is entitled to | 3298 |
| |
|
ALIENATE..............4
|
| to use it, to destroy it, and lastly, to alienate it, that is, to transmit it to another. | 1582 |
| . The prerogatives of jus abutendi. The right to alienate includes, aside from the | 1592 |
| right to abandon the thing and to destroy it, two significant prerogatives: the right to alienate the | 1592 |
| than to alienate (though the appellant would have wanted it to limit it that way) but certainly | 1596 |
| |
|
ALIENATED.............2
|
| conditione from a thing alienated subject to a condition ...: retroactivity attached to a fulfilled | 552 |
| conditione from a thing alienated subject to a condition ...: retroactivity attached to a fulfilled | 652 |
| |
|
ALIENATES.............2
|
| The person who alienates property does not have to restore the fruits collected pendente | 550 |
| The person who alienates property is not required to restore the fruits collected pendente | 652 |
| |
|
ALIENATION............6
|
| . Acts of alienation by onerous title performed by a person who is bound to make | 282 |
| whom restitution is owed. Acts of alienation by gratuitous title may not be set up, subject to the | 284 |
| One should begin by noting that the acts of alienation contemplated in the first paragraph of | 290 |
| . In the case of total loss or alienation of property subject of restitution, the person liable to | 444 |
| received, or at the time of its loss or alienation , whichever value is the lowest, or, if the person is | 446 |
| enjoyment, of destruction, alteration and alienation , and of maintaining and recovering | 980 |
| |
|
ALIENATIONS...........3
|
| otherwise be subject to any alienations , servitudes or hypothecs granted by the alienator | 554 |
| otherwise be subject to any alienations , servitudes or hypothecs granted by the seller pendente | 654 |
| benefit the buyer, who would otherwise be subject to any alienations , servitudes or hypothecs | 2084 |
| |
|
ALIENATOR.............1
|
| otherwise be subject to any alienations, servitudes or hypothecs granted by the alienator | 554 |
| |
|
ALIUM.................1
|
| cancelled using the nemo plus juris ad alium transferre potest quam ipse habet rule, | 628 |
| |
|
ALIVE.................1
|
| was still alive his obligation for the payments in each of the years , and became | 1924 |
| |
|
ALIÉNATION............3
|
| found in the I.T.A. One of the differences is the use of the term aliénation , found only in the | 3078 |
| I.T.A., the definition of aliénation in the T.A. is not exhaustive. We should therefore refer to | 3080 |
| L aliénation nétant pas définie par la loi, on doit y appliquer le sens général de ce mot | 3082 |
| |
|
ALIÉNÉS...............2
|
| aliénés . The Court held that they both should have the same meaning, whether the translation | 1564 |
| is disposes or aliénés . | 1566 |
| |
|
ALL-ENCOMPASSING......1
|
| published in , favoured an all-encompassing tax res that would include any increase in | 3540 |
| |
|
ALLARD................1
|
| Author: Marie-Pierre Allard | 2 |
| |
|
ALLEGED...............1
|
| not be applied? Is it not highly material that the very beneficiary of the alleged restitution chose | 536 |
| |
|
ALLOCATE..............1
|
| entitled under this law to ask that the Court allocate a fair and equitable share of the estate for | 2432 |
| |
|
ALLOCATION............4
|
| When the Civil Code was reformed, the special risk allocation regime applicable to conditional | 378 |
| . The allocation of fruits and revenues and the assumption of risks incident to property | 384 |
| Thus, in a conditional sale, the allocation of risks to the debtor of the obligation to deliver is no | 416 |
| from retroactivity, such as the allocation of risks. Moreover, they note that consequences usually | 622 |
| |
|
ALLOTTED..............1
|
| Where the condition is not fulfilled within the allotted time or when it becomes certain that it will | 206 |
| |
|
ALLOW.................11
|
| transfer of possession. This is because the property must be delivered to the buyer to allow for | 876 |
| Certain provincial statutes allow courts may make retroactive orders. Most common law | 1150 |
| with the Act read as a whole. The Act is not designed to allow the application of new facts that | 2940 |
| occur during a taxation year to a prior taxation year. To this end, it does not allow | 2940 |
| did not, in this case, allow for the financial statements to be amended, and resubmitted to the | 3238 |
| allow this situation when it ruled in Dominion Engineering. | 3380 |
| 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 |
| amended to allow the Agency to reassess a particular year, even if it falls outside the normal | 3474 |
| the risks and charges. But it would also be unfair not to allow the buyer to claim CCA for these | 3484 |
| be the legislators intent. At the very least, a clearly drafted Act would allow Quebec taxpayers | 3596 |