| |
|
APPEAL...............5
|
| Later, the Quebec Court of Appeal decision in Gibbons v. Wawanesa clarified the scope | 204 |
| (C.A.). The Court of Appeal considered that the fact that the taxpayer was a company in | 322 |
| In Birmount Holdings, the Federal Court of Appeal held that the profits resulted from an | 416 |
| The Federal Court of Appeal held that there was a reasonable expectation of profit. It analyzed | 644 |
| Linden J., for the Federal Court of Appeal , situated the test described by Dickson J. in the | 656 |
| |
|
APPEARS..............2
|
| opposite was true. It appears that in such a case the degree of activity and organization is not | 116 |
| appears to have originated in a comment made by Jessel M.R. in Smith v. Anderson (), | 1206 |
| |
|
APPEL................1
|
| Cour d appel de Paris, Recueil de Dalloz Sirey, e cahier, jurisprudence, p. , | 1098 |
| |
|
APPELLANT............8
|
| between the personal use of property and its use by a business. In this case, the appellant is a | 208 |
| profit is not carrying on business. But the question here is has the appellant reached the point | 260 |
| The adventure in the nature of trade by which the appellant made the profits in question did not | 408 |
| was an isolated transaction and it was not a part of the business for which the appellant had | 412 |
| Translation From the evidence presented, it is clear to me that the Appellant did not, on an | 626 |
| whether the appellant s activity was a business or an adventure in the nature of trade, the judge | 740 |
| Appellant s activity is not a business then it is an adventure or concern in the nature of | 746 |
| opinion at paras. and of his reasons, even if the appellant passively received rental | 1328 |
| |
|
APPELLANTS'..........1
|
| the present case in favour of the Crown because it is common ground that the Appellants' | 1196 |
| |
|
APPLICABLE...........6
|
| The first part of this review consists in an analysis of the principles applicable to the notion of | 40 |
| rent for the taxi stand. Of course, he must respect certain rules applicable to the members and | 210 |
| applicable to the present circumstances, one must also consider the common law Moldowan | 658 |
| least the essential preliminaries. This requirement is applicable whether the projected business is | 676 |
| business, and therefore presumes the existence of a business, it does not seem to be applicable | 794 |
| provided for a specific regime applicable to the notion of business, tax law and provincial | 804 |
| |
|
APPLICATION..........5
|
| The Tonn case marks a change in the application of the test of the reasonable expectation | 636 |
| conceptual support required for an intelligent application of the said law. The implicit | 828 |
| For a more systematic application , the legislator seems to have felt the need to codify this rule of | 882 |
| Code civil: interpretation et application : les journées Maximilien-Caron , Montréal, | 1038 |
| Pierre BARSALOU, Impact des particularités du droit civil dans l application des lois | 1222 |
| |
|
APPLIED..............7
|
| where this presumption was applied . | 320 |
| The presumption was applied again for the purpose of distinguishing between business and other | 320 |
| expectation of profit is a criteria generally applied to any activity which could result in business | 632 |
| the nature of trade, several tests must be applied as follows: | 690 |
| applied . | 768 |
| effects according to whether they are applied in Quebec or in the other provinces. By | 858 |
| principles and concepts in force in the province at the time the enactment is being applied . | 888 |
| |
|
APPLIES..............2
|
| explicitly states that it applies to the inventory of a business. As discussed above, the word | 442 |
| movables are seized for sums owed on the price. The same rule applies to instruments of work | 1160 |
| |
|
APPLY................6
|
| In the Sirois and Landry cases, the tax department wanted to apply the same test to | 622 |
| I fail to see why the criteria of reasonable expectation of profit would not apply to any | 630 |
| Wiebe Door Services Ltd. decision. The courts generally apply the principles arising out | 762 |
| Translation Every time a federal law we wish to apply in Quebec uses a notion of private law | 824 |
| resorts to an external source of private law will not necessarily apply uniformly throughout the | 862 |
| A judge who must interpret and apply a federal enactment in a dispute concerning civil rights in | 866 |
| |
|
APPLYING.............4
|
| particular receipt is business income or property income by applying certain set criteria or | 546 |
| indicia of trading activity and, in the case of a corporate taxpayer, by applying a presumption in | 548 |
| should be careful about blindly applying them. Some decisions cannot be transposed since the | 754 |
| confirming the need to refer to provincial private law when applying a federal enactment. | 846 |
| |
|
APPOSITE.............1
|
| business is frequently apposite . The courts have handled the difficult task of deciding whether a | 546 |
| |
|
APPRECIATION.........1
|
| objective appreciation of the facts, have a reasonable expectation of profit in the two years in | 628 |
| |
|
APPROACH.............3
|
| John R. OWEN, The Reasonable Expectation of Profit Test: Is There a Better Approach ?, | 1048 |
| For a more complete approach to the issue, see the text by John DURNFORD, The | 1258 |
| reasonable expectation of profit test: Is there a better approach ?, (), vol. , no , | 1370 |
| |
|
APRIL................2
|
| Individual, April , . | 930 |
| Interpretation Bulletin IT-R Rental of Real Property by Individual, April , for | 1418 |
| |
|
ARAGRAPH.............1
|
| P aragraph ()a) is to be read in light of subsection (). The paragraph ()a) reference | 648 |
| |
|
ARCHAMBEAULT.........1
|
| , the authors P. Archambeault and M. Mercier question the relevance of that presumption in | 1454 |
| |
|
ARGUED...............1
|
| Taylor argued that it could not be income from a business because he did not carry on a | 398 |
| |
|
ARGUING..............1
|
| by opposing himself to the prior notice, arguing that there was an irregularity in the registration of | 232 |
| |
|
ARISE................1
|
| being taken to collect them. It also assumes that the balance being collected does not arise | 528 |
| |
|
ARISES...............6
|
| it arises . The sources specifically named in the I.T.A. are income from an office, employment, | 28 |
| staff who may be used to run the enterprise, which arises out of the will and actions of the | 98 |
| estate to be considered a business transaction. As a business, any gain or loss which arises | 436 |
| common law in force in the province in which the case arises . | 848 |
| case arises in Québec. | 856 |
| because of the province where the litigation arises . | 902 |
| |
|
ARISING..............3
|
| general presumption that profits arising from its activities are derived from a business. | 706 |
| principles arising from decisions relating to the I.T.A. are used in connection with the E.T.A., we | 752 |
| Wiebe Door Services Ltd. decision. The courts generally apply the principles arising out | 762 |
| |
|
ARRANGEMENT..........1
|
| or similar arrangement , but does not include an office or employment. | 732 |
| |
|
ART..................9
|
| Art . . Both the common law and the civil law are equally authoritative and recognized sources | 884 |
| civil du Québec, Québec, Publications du Québec, , art . and . | 924 |
| Québec , Vol. I, (Québec: Revue du Barreau, Les Publications du Québec, ), art . , | 1090 |
| the definition in art . C.C.Q., comparing it with the definitions found in the various | 1140 |
| his art , trade or profession, but not his office furniture, instruments or machines which transform | 1174 |
| contained in art . C.C.P. | 1180 |
| Id., art . . | 1220 |
| Id., art . . | 1444 |
| Art . C.C.Q. | 1456 |
| |
|
ARTICLE..............27
|
| The definition is found in article paragraph C.C.Q., which reads as follows: | 56 |
| In reading these comments and article paragraph C.C.Q., we see the influence of the | 88 |
| Note that article of the C.C.Q. implies that the activities of a partnership, for example, | 106 |
| The adoption of this article goes against the doctrine established under the C.C.L.C. The | 112 |
| indicated in article paragraph C.C.Q.. Organization also indicates that in general, | 136 |
| third paragraph of article This definition, which is taken from the teachings of the | 178 |
| In general, the interpretation of article paragraph C.C.Q. does not give rise to problems | 184 |
| context. In this case, article paragraph C.C.Q. must be read in conjunction with | 188 |
| articles C.C.Q. and article paragraph of the Code of Civil Procedure. | 190 |
| employee. The Court held that the debtor carried on an enterprise pursuant to article | 194 |
| for the purpose of providing a service. Article paragraph of the C.C.P. says that | 196 |
| seizure. That article should be read in conjunction with article C.C.Q.. The | 198 |
| seizure. That article should be read in conjunction with article C.C.Q.. The | 198 |
| for the personal exercise of his professional activity within the meaning of the exception in article | 214 |
| his opinion, the essential criteria set forth in article paragraph C.C.Q. regarding the | 218 |
| the legal hypothec. He then opposed to the company selling his building under article | 234 |
| interpretation of article C.C.Q. definitions borrowed from specific statutes. In those | 240 |
| Dalphond, however, is of the view that the definition in article paragraph C.C.Q. is | 778 |
| be interpreted in light of the C.C.Q. or the common law where the law is silent. Article | 852 |
| Patrice VACHON, La notion de lentreprise de l article C.C.Q. et son impact sur les | 1052 |
| As in France, article of the C.C.Q. recognizes that an enterprise may carried on | 1106 |
| Thus, a trustee could carry on an enterprise under article of the C.C.Q.. See in this | 1126 |
| respect the text by Patrice VACHON, La notion dentreprise de l article C.c.Q. et son | 1126 |
| may clarify the elements contained in article . The proposed definition is: Translation an | 1142 |
| Article C.C.Q. reads as follows: The movable property of the debtor which | 1158 |
| R.S.Q., c. C- (hereinafter the C.C.P.). Article para. reads as follows: The | 1164 |
| With respect to the exercise of a professional activity, it states as follows: Translation Article | 1168 |