| |
|
ANALOGY...............3
|
| they try to define it by analogy or equivalence? Moreover, the fact that the new definition in | 1232 |
| decision of the Privy Council that drew an analogy between contingent liabilities in English | 1932 |
| The wording of the law supports the analogy , though not perfect, between the time when | 2400 |
| |
|
ANALYSE...............4
|
| DEROUIN, P., Pour une analyse fonctionnelle de the condition () Vol. , Revue | 3822 |
| MARTEL, P., Acquisition de contrôle dune corporation: analyse de concept in Congrès | 3870 |
| Philippe DEROUIN, Pour une analyse fonctionnelle de la condition, () R.T.D. civ. - | 4120 |
| ) at :; Pierre MARTEL, Acquisition de contrôle dune corporation: analyse de | 4390 |
| |
|
ANALYSED..............1
|
| Desjardins J.A. analysed the wording of section and subsection (). He referred to the | 1826 |
| |
|
ANALYSIS..............8
|
| Upon analysis of these definitions, one may realize that disposition includes, but is not limited | 1218 |
| Décary J.A. gave a comprehensive analysis of the complementarity of civil law in order to | 1352 |
| requires closer analysis . | 1462 |
| beneficial ownership. For the sake of comparison, and to clarify my analysis , I would add that | 1850 |
| I agree with Professor Bruneaus analysis . In , the immoveable passed from Mr. Demers | 2356 |
| This completes our analysis of the concept of disposition and retroactivity under the Civil Code | 2510 |
| We wish to examine the analysis of Revenue Canada, Revenu Québec and Justice Canada on | 2952 |
| Upon analysis of the contract, it is very clear that the transaction is not a sale with a right of | 3222 |
| |
|
ANALYZE...............4
|
| systems in this regard. In Chapter , we will analyze the retroactive effect of conditional | 156 |
| is essential to analyze this concept. | 1168 |
| Professor Diane Bruneau has written one of the only articles to specifically analyze the | 2060 |
| Québec, it could be interesting, for the purpose of comparison, to analyze the way in which | 3054 |
| |
|
ANALYZED..............3
|
| consequences of retroactivity will be analyzed below. | 206 |
| analyzed above. | 836 |
| The judge then analyzed the civil law rules that applied and concluded that there had not been a | 1626 |
| |
|
ANCILLARY.............4
|
| But the Parliament of Canada may also choose to exercise its ancillary or incidental powers | 126 |
| addition, Wardean Drilling purchased ancillary equipment from another supplier. That contract | 1466 |
| of the drill and the ancillary equipment for taxation year , i.e. whether it had acquired | 1470 |
| moment. The contract for the ancillary equipment was silent on this issue and the judge referred | 1488 |
| |
|
ANDRÉ.................1
|
| problématique, () R. du B. ; Jean-Maurice BRISSON and André MOREL, | 3996 |
| |
|
ANDRÉA................1
|
| Andréa BOUDREAU-OUELLET, Aspects conceptuels and juridiques du droit de | 4214 |
| |
|
ANGER.................2
|
| OOSTERHOFF, A. H. and W. B. RAYNER, Anger and Honsberger Law of Real | 3780 |
| W.B. RAYNER, Anger and Honsbergers Law of Real Property, ded. (Aurora, Ont.: | 4242 |
| |
|
ANGLOPHONES...........1
|
| distinct legal audiences, namely the Francophones and Anglophones of each of Canadas two | 130 |
| |
|
ANNEXED...............1
|
| A condition subsequent is one annexed to an estate already vested, by the performance of | 1102 |
| |
|
ANNIHILATE............1
|
| Today both kinds of nullity have the same effects as a resolutory condition. They annihilate | 844 |
| |
|
ANNIHILATES...........1
|
| TRANSLATION Resolution annihilates the contract retroactively: it is deemed for all | 718 |
| |
|
ANNUAL................1
|
| At a round table held at the AQPFS annual conference, Revenue Canada was asked to | 2722 |
| |
|
ANNUALLED.............1
|
| dissolution of the sales leads to resiliation of the loan contract; i.e., it is annualled for the future | 3144 |
| |
|
ANNUALLY..............1
|
| law. In addition, it is significant that Parliament, which annually amends the Act inter alia to | 1784 |
| |
|
ANNUL.................1
|
| Revenue. This is why such a principle applies a fortiori when a taxpayer attempts to annul a | 2020 |
| |
|
ANNULLED..............9
|
| Restitution of Prestations, applies to all contracts retroactively annulled . Reasons for such | 294 |
| annulled . However, where conditional obligations affecting immovables were involved, that land | 298 |
| rights will be retroactively annulled , having been granted by a person who never was the owner, | 308 |
| Articles et seq. C.C.Q. provide that a contract is annulled if it does not meet the | 828 |
| been stipulated may request that the agreement be annulled . | 832 |
| Indeed, unlike a voidable contract (i.e. one that can be annulled at the request of the injured | 1092 |
| not only unpaid but the legal right to which had been annulled .... | 1896 |
| Superior Court subsequently annulled the sale at the taxpayers request. The taxpayer in Alepin | 2008 |
| to annulled contracts. | 2180 |
| |
|
ANNULLING.............1
|
| annulling the rights granted by a seller under a suspensive condition, or by the buyer under a | 274 |
| |
|
ANNULMENT.............3
|
| annulment extend beyond the failure or fulfilment of a resolutory or suspensive condition; they | 296 |
| annulment of the contract with respect to both the past and the future, such that he is deemed | 3136 |
| Acts, but the annulment of the original deed of sale would create an obligation for the | 3208 |
| |
|
ANNULS................2
|
| retroactively annuls the rights granted by a seller pendente conditione: | 316 |
| contract annuls it retroactively, just as the fulfilment of a resolutory condition would do. | 808 |
| |
|
ANNÉE.................2
|
| de services au cours de l année , dans le cours des activités dune entreprise, même si les | 2384 |
| sommes, en tout ou en partie, ne sont dues quau cours dune année postérieure (...) | 2386 |
| |
|
ANTI-AVOIDANCE........1
|
| interpretation would be contrary to the spirit of the anti-avoidance provisions that apply to | 3404 |
| |
|
ANTICIPATE............1
|
| anticipate the future and lay down a rule that property leased under a leaseback contract is sold | 1746 |
| |
|
ANTONYMS..............1
|
| because in the judges view, these terms are perfect antonyms and therefore contain | 1636 |
| |
|
APART.................2
|
| occurrence of a certain event. But what sets them apart is that only suspensive conditions have a | 804 |
| In this regard, apart from the now famous excerpt from Lagueux Frères, cited in the | 1274 |
| |
|
APFF..................5
|
| This time, the question asked during the APFF congress clearly contemplated Québec civil law. | 2856 |
| question during a APFF congress. The reply is interesting: | 2912 |
| During the APFF s tax conference, the Department of Finance made the following | 3520 |
| fiscale fédérale, APFF , Congrès , : -. | 4000 |
| Hereinafter APFF . | 4518 |
| |
|
APP...................1
|
| George III, c. (U.K.), R.S.C. () App . II, No. , s. VIII. | 3986 |
| |
|
APPARENT..............2
|
| Nonetheless, it is apparent that Addy J. understood the test in Wardean Drilling as we | 1664 |
| the apparent unfairness toward the taxpayer: | 1816 |
| |
|
APPARTIENDRA..........1
|
| remplie, tout revenu que le bien génère avant le transfert n appartiendra pas à | 2878 |
| |
|
APPARTIENDRA-T-IL.....1
|
| période concernée, le revenu appartiendra-t-il à lacheteur? La réponse serait-elle la | 2872 |
| |
|
APPARTIENNENT.........1
|
| de loffre de vente et dachat et la date de transfert de la propriété appartiennent au | 2870 |
| |
|
APPEAL................27
|
| Appeal clearly applied the complementarity principle to the relationship between civil law and | 1342 |
| This case was also followed by a majority of the Federal Court of Appeal in Construction | 1672 |
| The majority of the Federal Court of Appeal agreed with the taxpayer that the property had | 1690 |
| been acquired within the meaning of the Act, granted the appeal and allowed the deductions in | 1692 |
| The majority of the Court of Appeal appears to interpret the provision as making the broad | 1804 |
| It is a matter for surprise that in the appeal at bar the respondent is using the special nature of | 1818 |
| In a context similar to Dominion Engineering, the Federal Court of Appeal , in Price (Nfld.) | 1900 |
| The Federal Court of Appeal , in Perini Estate v. The Queen, a case involving contingent | 1904 |
| The Federal Court of Appeal agreed with the trial judge that the contingent liabilityhad a | 1930 |
| law and conditional obligations in Scottish law. The Court of Appeal concluded that the | 1934 |
| Thus, the Federal Court of Appeal established that both civil law conditional obligations, and | 1936 |
| obligations in civil law, even if the Federal Court of Appeal did not go so far as to state that | 1942 |
| In any event, this decision was reversed on appeal . The majority of Justices were of the | 2046 |
| retroactivity. On the contrary, we are inclined to believe that the Federal Court of Appeal is in | 2056 |
| In the Federal Court of Appeal , Clément, Heald and Pratte JJ.A. wrote separate opinions | 2454 |
| Although the three judges were divided as to the appeal , two judges out of three held that the | 2500 |
| as did the Federal Court of Appeal in Perini Estate. The Federal Court Trial Division | 2566 |
| However, the Agency maintains that the Court of Appeal s interpretation in Construction | 3028 |
| The Agency is therefore of the view that the decision of the Federal Court of Appeal in | 3038 |
| Appeal in Construction Bérou and is trying to avoid its application by introducing subtle | 3050 |
| Lord Elgin Hotel Ltd. v. M.N.R., D.T.C. (T.A.B.), appeal dismissed on other | 3694 |
| Markevich v. The Queen, D.T.C. (F.C.T.D.) (currently on appeal A--); | 3700 |
| (F.C.T.D.). Leave to appeal to the Supreme Court dismissed: () D.L.R. (th) N; | 3726 |
| question by the Ontario Court of Appeal in Juliar v. Canada, D.T.C. (Ont. C.A.). | 4382 |
| This case is under appeal : see Table ronde sur la fiscalité fédérale, in Congrès , | 4382 |
| This is the only ground on which the Federal Court of Appeal affirmed the judgment by the | 4434 |
| (F.C.A.), overturning D.T.C. (F.C.T.D.), leave to appeal to the Supreme Court | 4454 |