| |
|
ABSENCE..............4
|
| the nature of trade may produce business income from a tax point of view despite the absence | 390 |
| trade, but its presence is not an essential prerequisite to such a determination and its absence | 474 |
| within the meaning of the C.C.Q. and the common law, since there is an absence of an | 488 |
| practice of law at the age of after a -year absence from the profession. Décary J. began | 624 |
| |
|
ACCEPTED.............1
|
| Although originally disputed, it is now accepted that in order to have a source of income the | 614 |
| |
|
ACCEPTING............1
|
| rented out, the essential core operations may at times be limited to accepting rental revenue and | 1320 |
| |
|
ACCEPTS..............1
|
| breakdowns or accidents during a period of time, it passively accepts rental revenue and | 1324 |
| |
|
ACCIDENTS............1
|
| breakdowns or accidents during a period of time, it passively accepts rental revenue and | 1324 |
| |
|
ACCOMPLISH...........1
|
| as a means to accomplish that object it does not come within the ordinary meaning of the term | 366 |
| |
|
ACCOMPLISHMENT.......1
|
| of the undertaking, and devote time to the accomplishment of its objects. He must also be in | 360 |
| |
|
ACCORDANCE...........1
|
| accordance with the definition of business in subsection (), it can be shown that he has | 684 |
| |
|
ACCORDINGLY..........6
|
| carrying on a business. Accordingly , as the judge held that the debtors automobile was used | 202 |
| carrying on of an enterprise is that there be an organized economic activity. Accordingly , along | 220 |
| provides elements which are included in the idea of business under tax law. Accordingly , to | 806 |
| Accordingly , where federal law does not define a private law term, one must turn to the | 848 |
| interpretation. Accordingly , the federal Interpretation Act contains the following Section: | 882 |
| exercise his profession regardless of any notion of carrying on an enterprise. Accordingly , a | 1172 |
| |
|
ACCOUNT..............2
|
| of each case. To determine whether a partnership exists, we must take account of the contract | 340 |
| version takes into account the common law and the civil law was tabled on May , | 842 |
| |
|
ACCOUNTS.............3
|
| accounts . | 348 |
| part of a business of selling household goods to collect on the resulting accounts receivable, the | 524 |
| of course, that the accounts receivable are collectable in a worthwhile amount and that steps are | 526 |
| |
|
ACCURATELY...........2
|
| accurately described as income from property and just as accurately regarded as income from a | 544 |
| accurately described as income from property and just as accurately regarded as income from a | 544 |
| |
|
ACHIEVE..............3
|
| profits from trade in order to achieve some collateral purpose such as the replacement of a | 566 |
| The investment of profits from trade in order to achieve some collateral purpose is therefore | 574 |
| ordered) so as to achieve a specific result. | 1148 |
| |
|
ACKNOWLEDGES.........1
|
| The author acknowledges with thanks the assistance of Julie Gaudreault-Martel (student- | 1080 |
| |
|
ACQUIRE..............1
|
| Ch. D. . There, the Master of the Rolls said at pp. -: You cannot acquire gain by | 1208 |
| |
|
ACQUIRED.............2
|
| (a) whether the taxpayer dealt with the property acquired by him in the same way as a | 690 |
| taxpayer acquired the property or its fair market value at the end of the year, whichever is | 1254 |
| |
|
ACQUIRING............1
|
| one formed a company or association for the purpose of acquiring gain, he must form it for the | 1210 |
| |
|
ACTE.................5
|
| Mistrale GOUDREAU, De l acte commercial à lacte de lentreprise dans le Code civil du | 1040 |
| Mistrale GOUDREAU, De lacte commercial à l acte de lentreprise dans le Code civil du | 1040 |
| l acte de commerce en droit québécois , doctoral thesis, (Montréal, Université de Montréal, | 1110 |
| Mistrale GOUDREAU, De l acte commercial à lacte de lentreprise dans le Code civil | 1114 |
| Mistrale GOUDREAU, De lacte commercial à l acte de lentreprise dans le Code civil | 1114 |
| |
|
ACTION...............1
|
| A Quebec litigant involved in an action pertaining to his civil rights under a federal enactment | 874 |
| |
|
ACTIONS..............1
|
| staff who may be used to run the enterprise, which arises out of the will and actions of the | 98 |
| |
|
ACTIVE...............18
|
| .. ACTIVE BUSINESS | 16 |
| passive income, and income from an active business. This concept is used in several situations, | 32 |
| concern in the nature of trade, determining whether a business is an active business, whether | 34 |
| by the law of the market. The carrying on of an enterprise implies an active role on the part of | 148 |
| .. ACTIVE BUSINESS | 492 |
| The I.T.A. defines active business carried on by a corporation in the following terms: any | 494 |
| The I.T.A. draws a distinction between an active business carried on by a corporation and an | 502 |
| investment business because an active business carried on by a corporation excludes property | 502 |
| The determination of whether a business is an active business is a question of fact. Professor | 508 |
| are suspended or passive may nonetheless be considered an active business carried on by a | 512 |
| becomes active income as a result of this provision. Otherwise, the income would have to be | 584 |
| risked in a corporation's business operations is considered to be active business income. This | 698 |
| principally in an active business. Factors to be considered in determining whether a property is | 702 |
| used in an active business include the actual use to which the asset is put in the course of the | 702 |
| Finally, when the expressions reasonable expectation of profit and active businessare used, | 798 |
| () active operation. | 910 |
| with the corporation provides, in the course of carrying on an active business, managerial, | 1304 |
| income during a period of time, it does not necessarily follow that it did not carry on an active | 1330 |
| |
|
ACTIVITIES...........28
|
| According to the Commentaires du ministre, the notion of enterprise includes all activities , | 60 |
| Note that article of the C.C.Q. implies that the activities of a partnership, for example, | 106 |
| property, knowledge or activities and to share any resulting pecuniary profits. | 110 |
| However, a partnership which allocates a certain amount of tangible assets to its activities could | 128 |
| consists of broadening the rule which only covered business activities to include obligations | 176 |
| with regular activities there should be human resources, material means and a specific economic | 220 |
| goal. It was held that professional, trade and agricultural activities can generally form part of the | 222 |
| Business: Commercial activity engaged in as a means of livelihood -- Activities of a person, | 278 |
| on the type of entity to which it belongs and by the activities it carries on. | 302 |
| commerce, provided those activities are not exercised as part of an office or employment or we | 378 |
| from an investment, certain activities have been found to constitute an adventure in the nature of | 424 |
| trade, does not, of itself, preclude a finding that those activities amount to carrying on in | 424 |
| the other activities of the taxpayer and that he was never entered upon a transaction of that kind | 478 |
| The Hickman Motors Ltd. decision confirmed the principle that a business whose activities | 512 |
| constitutes an integral part of his activities . If so, the income from that investment is business | 578 |
| enterprise. Thus, whether the investment activity constitutes an integral part of the activities | 588 |
| racing activities . At first he realized a profit but thereafter the taxpayer sustained losses, which | 610 |
| that these activities may be quite separate and apart from his ordinary occupation. Where | 682 |
| general presumption that profits arising from its activities are derived from a business. | 706 |
| recommence its activities . | 714 |
| activity is particularly important. Business is very broad and the activities that were | 742 |
| specifically recognizes that a company can engage in activities other than the operation of an | 796 |
| activities . Ministère de la Justice. Commentaires du Ministre de la Justice, Le Code civil du | 1088 |
| notion of business tends to cover trade-related, farming or professional activities . | 1232 |
| administration of property did not constitute a business since those activities do not constitute an | 1264 |
| business, but merely states that in addition to its ordinary meaning it shall include the activities I | 1286 |
| that the taxpayer must be subjectively motivated by profit when carrying out the activities in | 1382 |
| of the other activities of the taxpayer, in and of themselves, are not sufficient to prevent a finding | 1414 |
| |
|
ACTIVITY.............94
|
| activity , whereas the notion of income from property is associated to passivity. The concepts of | 30 |
| The carrying on by one or more persons of an organized economic activity , whether or not it is | 56 |
| whether commercial or not, notably the exercise of a profession, trade or agricultural activity or | 60 |
| and involving an activity requiring physical facilities of some size. In short, an enterprise is the | 76 |
| elements: activity , organized activity and economic activity. | 90 |
| elements: activity, organized activity and economic activity. | 90 |
| elements: activity, organized activity and economic activity . | 90 |
| An enterprise is an activity . In everyday language, the word enterprise is often used to | 92 |
| refer to the entrepreneur, but to his activity . That activity must be organized. The C.C.Q. does | 94 |
| refer to the entrepreneur, but to his activity. That activity must be organized. The C.C.Q. does | 94 |
| activity for business purposes, the activity becomes an enterprise. | 106 |
| activity for business purposes, the activity becomes an enterprise. | 106 |
| carry on an activity , including the operation of an enterprise, to contribute thereto by combining | 110 |
| opposite was true. It appears that in such a case the degree of activity and organization is not | 116 |
| sufficient to call it an enterprise. The purpose of this type of economic activity may be the | 118 |
| investment activity , which recalls the distinction between business income and property | 120 |
| result from chance. The economic activity must be part of a business objective predetermined | 134 |
| an enterprise involves a certain continuity over time and that it is a repetitive activity , or at least, | 136 |
| The enterprise is an economic activity which consists of the production or supply of goods or | 140 |
| business activity , a co-operative activity, the exercise of a profession, trade or agricultural | 142 |
| business activity, a co-operative activity , the exercise of a profession, trade or agricultural | 142 |
| activity , or the activity of a non-profit organization, but it must have a business nature. On | 142 |
| activity, or the activity of a non-profit organization, but it must have a business nature. On | 142 |
| the other hand, an activity carried on for social or public purposes rather than business ones, | 144 |
| such as the activity of a government, municipality or church, does not constitute an enterprise, | 144 |
| nor does an activity carried on for spiritual, charitable or benevolent purposes. | 146 |
| The author Dalphond is of the opinion that, for there to be an economic activity , there must | 146 |
| activity is organized (which does not have to be complex or even written); | 158 |
| legislator has thus attempted to cover all forms of economic activity . The text by Jean Pineau | 172 |
| investment activity , but several dealt with the distinction between the notion of the carrying on of | 186 |
| an enterprise and the personal exercise of a professional activity in a bankruptcy and insolvency | 188 |
| paragraph C.C.Q. since he exercised an organized economic activity , commercial in nature, | 196 |
| instruments of work needed for the personal exercise of a professional activity are exempt from | 198 |
| concept of the personal exercise of his professional activity is thus opposed to the notion of | 202 |
| for the personal exercise of his professional activity within the meaning of the exception in article | 214 |
| carrying on of an enterprise is that there be an organized economic activity . Accordingly, along | 220 |
| the notion of the personal use of property, even if it is used for a professional activity . | 224 |
| commercial nature of an economic activity . However, we must be careful not to bring into the | 240 |
| In common law, the concept of business implies a certain commercial activity . That activity | 252 |
| In common law, the concept of business implies a certain commercial activity. That activity | 252 |
| activity . | 266 |
| Business: Commercial activity engaged in as a means of livelihood -- Activities of a person, | 278 |
| sole proprietor only has to cease all form of activity for the business to end. However, there are | 308 |
| carried on where an activity is mentioned in a companys articles and the company in fact | 318 |
| carries on that activity . In Canadian Marconi, Wilson J. gives a few examples of | 318 |
| carrying on business and was not a part of a larger activity that falls within those words. It | 410 |
| of trade is very broad, since it covers isolated activity as well as transactions which do not | 486 |
| constitute regular activity . We therefore note that there is a difference between the concept of | 486 |
| organized and continuous activity in the first case. Therefore, if there is an adventure in the | 490 |
| way as to overlap. Second, persons or corporations generally engaged in trading-type activity | 540 |
| indicia of trading activity and, in the case of a corporate taxpayer, by applying a presumption in | 548 |
| activity carried out in pursuit of an object set out in the corporation's constating documents is | 552 |
| principal activity . If it does, the income from that investment will also be considered business | 582 |
| In civil law, investment activity does not constitute the carrying on of an enterprise because, in | 586 |
| enterprise. Thus, whether the investment activity constitutes an integral part of the activities | 588 |
| of a partnership or a separate activity , we cannot conclude that an enterprise is carried on. In | 590 |
| Translation Henceforth, we will have to distinguish between the activity of a partnership and | 592 |
| the organized activity of a partnership, since certain transactions are not complex or refined | 592 |
| The reasonable expectation of profit test allows us to determine whether a taxpayers activity | 600 |
| spent a few hours carrying on that activity . He therefore could not have a reasonable | 612 |
| expectation of profit is a criteria generally applied to any activity which could result in business | 632 |
| significant activity is undertaken that is a regular part of the income-earning process in that type | 672 |
| of activity to be carried on and a sufficient organizational structure assembled to undertake at | 676 |
| a person who undertakes an activity only infrequently, or possibly only once, rather than | 682 |
| carries on a business within the usual meaning of the term. The frequency of the activity | 688 |
| Commercial activity of a person means: | 716 |
| whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged | 730 |
| whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged | 730 |
| whether the appellants activity was a business or an adventure in the nature of trade, the judge | 740 |
| activity is particularly important. Business is very broad and the activities that were | 742 |
| Commercial activity also includes an adventure or concern in the nature of trade and if the | 746 |
| Appellants activity is not a business then it is an adventure or concern in the nature of | 746 |
| Generally speaking, the notion of business activity is used much more frequently than the that of | 748 |
| economic activity . The distinction between the carrying on of an enterprise and an investment | 784 |
| activity in civil law, as mentioned in our analysis, recalls the distinction in tax law between | 784 |
| The carrying on of a business within the meaning of the I.T.A. includes any type of activity which | 786 |
| on of an enterprise to an organized economic activity . It is therefore conceivable that there is no | 788 |
| As for the presumption that income received from or generated by an activity carried on in | 792 |
| () an organized activity of a commercial nature; | 906 |
| within the meaning of the C.C.Q. since it does not constitute an organized activity . | 1106 |
| page : Translation Henceforth, we will have to distinguish between the activity of a | 1116 |
| partnership and the organized activity of a partnership, since certain transactions are not | 1118 |
| commercial in nature or not, surrounding the economic activity (that is, a repetition of acts or | 1144 |
| needed for the personal exercise of a professional activity , except where such movables are | 1162 |
| The instruments of work needed for the personal exercise of his professional activity . | 1166 |
| With respect to the exercise of a professional activity , it states as follows: Translation Article | 1168 |
| personal exercise of a professional activity , that is, the instruments which allow a person to | 1170 |
| the exercise of the activity into the carrying on of an enterprise. However, such instruments of | 1174 |
| personal exercise of the drivers professional activity within the meaning of the exception | 1180 |
| complexity of the notion of business, which should consist of an organized economic activity . A | 1186 |
| nature of trade. A real estate owner's activity is surely not a profession, trade or business, but | 1272 |
| there be sustained activity before it can be maintained that a business is carried on; there may be | 1310 |
| operations would be the obtaining of the necessary licence. Where an activity consists merely of | 1396 |
| obtained to justify going into a business of some kind, such an activity does not represent the | 1398 |