| |
|
ALLOWANCE.............14
|
| capital cost allowance is recaptured, or control of a corporation has changed. This raises the | 140 |
| The Act also provides that recapture of capital cost allowance must be included in a taxpayers | 1172 |
| in order to claim capital cost allowance on property in a class, the property must have been | 1174 |
| applied to capital cost allowance : | 1202 |
| allowance recapture. | 1208 |
| proceedings. The taxpayer claimed capital cost allowance , deductions for interest on the sale | 1680 |
| acquisition of property for purposes of a capital cost allowance . (Emphasis added.) | 1772 |
| recapture of capital cost allowance and capital gains under sections and respectively. | 2410 |
| gain and recapture of capital cost allowance . For the purchaser, whether a CCA can be claimed | 2688 |
| to claim capital cost allowance . | 3174 |
| cost. Conversely, the buyer who claimed capital cost allowance while he was in possession of | 3386 |
| to decide together: legally, the right to claim a capital cost allowance must be withdrawn from | 3492 |
| claim any capital cost allowance because it did not own the property according to civil law. | 4342 |
| REVENUE CANADA, Interpretation Bulletin IT-R, Capital Cost Allowance - | 4500 |
| |
|
ALLOWANCES............1
|
| These statutes generally contain such allowances . The Saskatchewan Dependants Relief | 1152 |
| |
|
ALLOWED...............10
|
| of the condition should not be allowed to reverse. | 556 |
| acquisition of fruits is a fait accompli which the fulfilment of a condition should not be allowed | 656 |
| guarantee that the price is paid. In all other respects, the buyer is allowed to enjoy the property | 812 |
| been acquired within the meaning of the Act, granted the appeal and allowed the deductions in | 1692 |
| accumulated by its employees during the year but not yet taken. This deduction was allowed | 2032 |
| relating to the sale. As opposed to this, if the sale allowed him rather to deduct a terminal loss, | 3140 |
| buyer retains the income and pays the tax on this income, it is logical that he should be allowed | 3174 |
| property is transferred to the buyer. He will not be allowed to claim a refund of any tax paid | 3384 |
| What happens if there is a capital or terminal loss? The seller should logically be allowed to | 3390 |
| In the reverse situation, a taxpayer should be allowed to file an amended return in order to claim | 3472 |
| |
|
ALLOWS................3
|
| movable has a right of resolution if the price is not paid. Article C.C.Q. allows the seller of | 712 |
| necessity for a judicial interpretation which allows for the implementation of this legislative intent. | 1768 |
| the Civil Code, unless the parties provide otherwise. Thus, the civil law allows one to hold that a | 2204 |
| |
|
ALLUDE................1
|
| define the disposition of property for the purposes of Title IV of the Act, does not allude to the | 3088 |
| |
|
ALTER.................6
|
| Retroactivity cannot alter reality retroactively and will therefore not affect events, or | 558 |
| insure does not alter the legal effect of this obligation. On the completion of the sale the buyer | 1546 |
| alter legislative provisions when they are so interpreted that they do not meet the objectives | 1784 |
| Parliament. Pratte J. took the so-called factual stance: retroactivity cannot alter facts that | 2506 |
| retroactivity under the provincial law cannot alter the past nor affect third-party rights acquired | 2558 |
| to the vendor or adjusts the sale price does not alter the fact that the vendor was at a particular | 2654 |
| |
|
ALTERATION............1
|
| enjoyment, of destruction, alteration and alienation, and of maintaining and recovering | 980 |
| |
|
ALTERED...............1
|
| sale, but that reality cannot be altered . The tax cases to date accept that there can a disposition | 2090 |
| |
|
ALTERNATIVE...........1
|
| So far as the alternative argument based on the retroactivity of the giving in payment in is | 1978 |
| |
|
ALTOGETHER............2
|
| If without the fault of the debtor, the thing have altogether perished or can no longer be | 358 |
| Court recognized that the definition of disposition in the I.T.A. is not altogether complete. It | 3292 |
| |
|
AMBIGUOUS.............3
|
| The wording of the answer is very ambiguous : the Department talks about condition | 2764 |
| not afterwards. In fact, the admittedly ambiguous excerpt from Victory Hotels arguably | 3300 |
| Tax Act is sometimes ambiguous on the point. | 3624 |
| |
|
AMBIVALENT............1
|
| application of retroactivity in tax law: its ambivalent effects; the absence of provisions permitting | 2102 |
| |
|
AMEND.................3
|
| Parliament to amend the Act to remedy the problems. | 1416 |
| legal concept to apply across the country, it can and should expressly amend the Act. | 1794 |
| conditional obligations will make it difficult to amend tax declarations filed in previous years in | 2958 |
| |
|
AMENDED...............22
|
| Bérou applies to the former version of subsection () I.T.A. (which was amended as of | 3030 |
| after February , . Before being amended , section provided the following: | 3112 |
| an amended return to claim the refund of the income tax paid, even if the tax year in question is | 3162 |
| did not, in this case, allow for the financial statements to be amended , and resubmitted to the | 3238 |
| claim a refund for the time-barred years. The limitation provisions of the Act could be amended | 3410 |
| retroactivity. If this is the intent, the Act should be expressly amended to exclude provincial | 3456 |
| contract was signed. The taxpayer should declare the capital gain by filing an amended return | 3468 |
| In the reverse situation, a taxpayer should be allowed to file an amended return in order to claim | 3472 |
| amended to allow the Agency to reassess a particular year, even if it falls outside the normal | 3474 |
| would then be required to file an amended return seeking a refund of taxes paid on the capital | 3506 |
| earlier and would make it simpler to apply the Act by eliminating the need for amended tax | 3592 |
| Subsections () and .() I.T.A. should be amended to remove any reference to | 3612 |
| Income Tax Act, R.S.C. (), th Supp., v. , as amended . | 3638 |
| Income Tax Regulations, C.R.C., , c. , as amended . | 3640 |
| Excise Tax Act, R.S.C. , c. E-, as amended . | 3642 |
| Regulation respecting the Taxation Act, R.R.Q., , c. I-, r. , as amended . | 3650 |
| R.S.C. , th Supp., c. as amended hereinafter the Act or the ITA. | 4002 |
| ()(a) The I.T.R. may be found at C.R.C. , c. , as amended . | 4274 |
| R.R.Q., , c. I-, r. , as amended hereinafter Regulation. | 4540 |
| The first paragraph of section R was amended by O.C. -, s. ()() in | 4544 |
| R.S.C. , c. E-, as amended hereinafter E.T.A.. | 4558 |
| R.S.Q., c. T-., as amended hereinafter, A.Q.S.T.. | 4560 |
| |
|
AMENDING..............1
|
| system. The fact that the Minister was not a party to the amending agreement is completely | 2580 |
| |
|
AMENDMENT.............2
|
| This amendment does not appear to have made new law: new paragraph ()(f) is simply | 1260 |
| the French version only. The amendment has been in force since October , . | 4546 |
| |
|
AMENDMENTS............13
|
| .. Proposed amendments | 70 |
| predominant effects is the cristallisation of a legal situation despite any subsequent amendments | 340 |
| any potential amendments to the Income Tax Act subsequent to the signature of their contract. | 348 |
| amendments . She concludes that, given these difficulties and the factual nature of dispositions, | 2104 |
| I.T.A., but do not believe that the situation changed following the statutory amendments . | 3048 |
| involved. The transaction is subject to any amendments that might be introduced pendente | 3264 |
| amendments we believe are necessary. | 3462 |
| retroactivity, from any statutory amendments that might be introduced before the condition is | 3496 |
| legislative amendments to the rules on the periods of reassessment also apply in this case. | 3508 |
| .. Proposed amendments | 3564 |
| We will attempt to suggest legislative amendments that strike a balance between the uniform | 3564 |
| its own rules, it must do so expressly. We proposed amendments to the legislation that would | 3628 |
| do so, amendments the purpose of which is to apply tax law uniformly throughout the country | 3630 |
| |
|
AMENDS................1
|
| law. In addition, it is significant that Parliament, which annually amends the Act inter alia to | 1784 |
| |
|
AMERICAN..............1
|
| bijuralism but rather because the British government, confronted with the imminent American | 3988 |
| |
|
AMORTISSEMENT.........1
|
| GOULET, B., Amortissement fiscal: vue densemble () Vol. , No. , Revue de | 3836 |
| |
|
AMOUNTS...............6
|
| accumulate. The Minister, for his part, argued that the additional amounts , once determined, | 1916 |
| to a first contract, signed a second one that modified the nature of the amounts received. The | 1998 |
| must be examined in order to determine whether the amounts in question are receivable, that is | 2394 |
| to say, if the taxpayer had a clear right to the amounts . Thus, if the contract contains a condition | 2396 |
| person's failure to pay all or part of one or more specified amounts of a debt owed by the | 3110 |
| to allow the Agency to reassess and claim any amounts due in such instances. Moreover, the | 3410 |
| |
|
AMÉDÉE................1
|
| Amédée LELOUTRE, Étude sur la rétroactivité de la condition, () R.T.D. civ. | 4132 |