| |
|
ADVENTURES...........1
|
| business is defined in the Act and specifically includes adventures in the nature of trade. If | 444 |
| |
|
ADVERSE..............1
|
| civil law, even if the adverse party is the federal government. As Professor Morel clearly states, | 876 |
| |
|
ADVISABLE............1
|
| law, the Quebec legislator did not consider it advisable to define the term enterprise, | 54 |
| |
|
AFFAIRE..............2
|
| Organisation de production de biens ou de services à caractère commercial, voir affaire (Le | 272 |
| Affaire : L'activité économique et plus particulièrement commerciale | 274 |
| |
|
AFFAIRES.............3
|
| Les Affaires ? C'est bien simple, c'est l'argent des autres. Dumas Fils, La question d'argent II, | 276 |
| de textes DRT- Cours de Droit des affaires Université de Montréal, pp. -. | 1028 |
| Recueil de textes DRT- Cours de Droit des affaires Université de Montréal, p. . | 1104 |
| |
|
AFFAIRS..............2
|
| servants or employees, to the working or conduct of the affairs of an enterprise does not carry | 358 |
| structuring of his or her affairs .(emphasis added) | 664 |
| |
|
AFFECT...............2
|
| not affect his status as an independent worker who uses his automobile as an instrument needed | 212 |
| use significantly affect the operation of the business. | 572 |
| |
|
AFFECTED.............1
|
| relating to the maintenance of its existence, and it is not affected by the death of its shareholders. | 316 |
| |
|
AGE..................2
|
| practice of law at the age of after a -year absence from the profession. Décary J. began | 624 |
| Jinyan LI, Rethinking Canadas Source Rules in the Age of Electronic Commerce: Part , | 1044 |
| |
|
AGENCIES.............1
|
| insurance agencies by Aubrett Holdings, an insurance agent, was a taxable supply. As for | 738 |
| |
|
AGENCY...............1
|
| Agency , judges, tax specialists, taxpayers,etc. We also note that over the past twenty years the | 816 |
| |
|
AGENT................1
|
| insurance agencies by Aubrett Holdings, an insurance agent , was a taxable supply. As for | 738 |
| |
|
AGREE................1
|
| A contract of partnership is a contract by which the parties, in a spirit of co-operation, agree to | 108 |
| |
|
AGREED-UPON..........1
|
| Bazinet asked for several changes to the agreed-upon work. Mr. Bazinet then left on a trip and | 226 |
| |
|
AGRICULTURAL.........3
|
| whether commercial or not, notably the exercise of a profession, trade or agricultural activity or | 60 |
| business activity, a co-operative activity, the exercise of a profession, trade or agricultural | 142 |
| goal. It was held that professional, trade and agricultural activities can generally form part of the | 222 |
| |
|
AIRCRAFT.............2
|
| M.N.R. v. Ottawa Car Aircraft , C.T.C. (Exchequer Ct.). | 954 |
| Products, C.T.C. (Exchequer Ct.) and M.N.R. v. Ottawa Car Aircraft , | 1334 |
| |
|
AL...................6
|
| Investments Ltd. et al . v. The Queen, DTC ff., () CTC ), the problem is | 288 |
| Enno Tonn and al . v. The Queen, D.T.C. (F.C.A.). | 994 |
| Enno Tonn and al . v. The Queen, D.T.C. (F.C.A.). | 1374 |
| Enno Tonn and al . v. The Queen, supra, note , p. . | 1376 |
| Enno Tonn and al . v. The Queen, supra, note , . See also Timmins v. The | 1378 |
| Enno Tonn and al . v. The Queen, supra, note . | 1388 |
| |
|
ALBERT...............3
|
| Albert BOHÉMIER and François FERLAND, Definition de lentreprise, () in Recueil | 1028 |
| Albert BOHÉMIER and François FERLAND, Definition de lentreprise , () in | 1102 |
| See in this respect the texts by Albert BOHÉMIER and P.-P. CÔTÉ, Droit commercial | 1108 |
| |
|
ALBERTA..............1
|
| See also The Queen v. Alberta Ltd., A-- and Two Carlton Financing | 1440 |
| |
|
ALIA.................1
|
| The word business is defined in subsection () so as to include, inter alia , an adventure or | 434 |
| |
|
ALIENATING...........2
|
| commercial in nature, consisting of producing, administering or alienating property, or providing | 58 |
| operations) of one or more persons, consisting of producing, administering or alienating goods, | 1146 |
| |
|
ALIENATION...........1
|
| goods or services, since it also covers the administration and alienation of property. The | 172 |
| |
|
ALIVE................1
|
| The mere fulfilment of the formalities required to keep a company alive does not constitute the | 522 |
| |
|
ALLOCATED............1
|
| an enterprise cannot exist without certain property being allocated for a specific purpose. That | 124 |
| |
|
ALLOCATES............1
|
| However, a partnership which allocates a certain amount of tangible assets to its activities could | 128 |
| |
|
ALLOCATION...........1
|
| Claude AUGER and Marc-André BÉLANGER, Allocation interprovinciale du revenu, in | 1022 |
| |
|
ALLOW................6
|
| business income and allow a distinction to be made between income from property, which is | 32 |
| or that of the carrying on of an enterprise allow us to better define the notion being examined | 64 |
| Commentaires du ministre state that the instruments referred to are the ones which allow | 200 |
| The definition should be broad enough to allow it to adapt to new business realities. It could | 910 |
| personal exercise of a professional activity, that is, the instruments which allow a person to | 1170 |
| person may withdraw from seizure his books, tools or other objects which allow him to exercise | 1172 |
| |
|
ALLOWING.............2
|
| be considered to carry on an enterprise. The main criteria allowing one to distinguish, for | 128 |
| should help clear up any uncertainties as to the scope of the notion of enterprise while allowing , | 180 |
| |
|
ALLOWS...............2
|
| The reasonable expectation of profit test allows us to determine whether a taxpayers activity | 600 |
| para. C.C.Q. allows to exempt from seizure the instruments of work needed for the | 1170 |
| |
|
AMEND................1
|
| Province of Quebec and to amend certain Acts in order to ensure that each language | 842 |
| |
|
AMENDMENT............1
|
| business itself is not defined and, following the amendment made to the Interpretation Act, | 890 |
| |
|
AMERICAN.............2
|
| American Leaf Blending Co. v. Director-General of Inland Revenue, A.C. | 974 |
| (C.A.), American Leaf Blending Co. v. Director-General of Inland Revenue, A.C. | 1346 |
| |
|
ANALYSE..............4
|
| the carrying on of an enterprise in Quebec civil law. We will also analyse the concept of | 42 |
| therefore useful to re-examine the definition contained in the C.C.Q. and analyse the following | 90 |
| To define the scope of business under the I.T.A., we must analyse certain concepts that have | 382 |
| carried on a business. Although that decision does not analyse what constitutes the carrying on | 418 |
| |
|
ANALYSES.............1
|
| See in this respect the text by P. VACHON, loc. cit., note , which analyses the terms of | 1140 |
| |
|
ANALYSING............1
|
| Such a comment clearly illustrates the situation one is confronted to when analysing the notion of | 834 |
| |
|
ANALYSIS.............16
|
| . ANALYSIS OF THE CONCEPT OF ENTERPRISE IN QUEBEC CIVIL LAW (SINCE THE COMING INTO FORCE OF THE CIVIL CODE OF QUÉBEC) | 10 |
| . ANALYSIS OF THE CONCEPT UNDER THE COMMON LAW | 14 |
| . ANALYSIS OF THE CONCEPT UNDER THE INCOME TAX ACT | 14 |
| The first part of this review consists in an analysis of the principles applicable to the notion of | 40 |
| . ANALYSIS OF THE CONCEPT OF ENTERPRISE IN QUEBEC CIVIL | 48 |
| The Court conducted a very detailed analysis of the doctrine on the notion of business and | 236 |
| referred to the authors cited in our analysis . The Court said that it agreed with their comments. | 236 |
| . ANALYSIS OF THE CONCEPT UNDER THE COMMON LAW | 250 |
| Monet J. based himself on both civil law and common law in his analysis : I do not believe I am | 264 |
| . ANALYSIS OF THE CONCEPT UNDER THE INCOME TAX ACT | 368 |
| our analysis below. | 454 |
| We see from this analysis that income resulting from an adventure in the nature of trade will not | 482 |
| At the beginning of our analysis we pointed to the opinion expressed by certain authors that the | 776 |
| not as broad as that used in the I.T.A.. We share that opinion. In our analysis of the tax | 780 |
| activity in civil law, as mentioned in our analysis , recalls the distinction in tax law between | 784 |
| Id., p.. In an analysis of Canadian Marconi Company v. The Queen, supra, note , | 1452 |
| |
|
ANALYZED.............2
|
| The Federal Court of Appeal held that there was a reasonable expectation of profit. It analyzed | 644 |
| have just analyzed . The second reason is, as I believe I have demonstrated, that the general law, | 1286 |
| |
|
ANDERSON.............7
|
| reasonable meaning is (to adopt the language of the Master of the Rolls in Smith v. Anderson , | 294 |
| In Canada, the presumption was employed by Duff J. (as he then was) in the case of Anderson | 326 |
| Smith v. Anderson (), Ch. D. . | 942 |
| Anderson Logging Co. v. The King, S.C.R. . | 948 |
| Smith v. Anderson (), Ch. D. was cited by Wilson J. in Canadian Marconi | 1204 |
| appears to have originated in a comment made by Jessel M.R. in Smith v. Anderson (), | 1206 |
| (P.C.), Anderson Logging Co. v. The King, S.C.R. , Western Leaseholds | 1346 |
| |
|
ANDRÉ................2
|
| Jean-Maurice BRISSON and André MOREL, Droit fédéral et civil law: complémentarité, | 1030 |
| Pierre LESSARD and André MORISSETTE, The New Civil Code of Québec in | 1046 |
| |
|
ANTICIPATED..........2
|
| PotashCorporation and had borrowed at rates exceeding the anticipated yield. The transaction | 456 |
| anticipated results of several years of operations and asking the following question: will the | 604 |
| |
|
APART................2
|
| It is, I think, plain from the wording of the Canadian Act, quite apart from any judicial | 400 |
| that these activities may be quite separate and apart from his ordinary occupation. Where | 682 |
| |
|
APFF.................1
|
| Élise DUBÉ, Notions de droit international privé, Conférence de l APFF no. , Montreal, | 1032 |