| |
|
BANKRUPT.............2
|
| form part of the bankrupt s estate. The debtor was an insurance broker and was self- | 192 |
| to carry on his enterprise, the car should form part of the bankrupt s property. | 204 |
| |
|
BANKRUPTCY...........1
|
| an enterprise and the personal exercise of a professional activity in a bankruptcy and insolvency | 188 |
| |
|
BAR..................1
|
| dissociation () Can. Bar R. -. | 1030 |
| |
|
BARREAU..............6
|
| Paul MARTEL, Sociétés, companies et entreprises , in C.F.P.B.Q., École du Barreau du | 1050 |
| formation permanente du Barreau du Québec, Cowansville, Les éditions Yvon Blais, pp. - | 1054 |
| Québec , Vol. I, (Québec: Revue du Barreau , Les Publications du Québec, ), art. , | 1090 |
| Service de la formation permanente du Barreau du Québec, (Cowansville: Les éditions Yvon | 1128 |
| contrats nommés, Vol. , Texts compiled by the Barreau du Québec and the Chambre des | 1150 |
| entreprises, in C.F.P.B.Q., École du Barreau du Québec, -. | 1450 |
| |
|
BARSALOU.............1
|
| Pierre BARSALOU , Impact des particularités du droit civil dans lapplication des lois | 1222 |
| |
|
BASED................10
|
| civil law. Finally, in the third part we will set forth our recommendations based on our findings. | 46 |
| For almost years, the Civil Code of Lower Canada (hereafter C.C.L.C.) was based on | 50 |
| based on a co-operative effort. | 62 |
| repetition of commercial transactions, based on a previously established organization | 76 |
| French definitions based on the notion of economic organization with a specific purpose. It is | 88 |
| Monet J. based himself on both civil law and common law in his analysis: I do not believe I am | 264 |
| and generally carries on its business through contracts. In addition, a business is defined based | 302 |
| income. In fact, the courts have based themselves on this criteria in a variety of factual | 634 |
| situation for was entirely different. The Court based its reasoning on the fact that in | 1366 |
| Queen, --GST-I, it was held, based on the principles set forth in Tonn v. The Queen, | 1436 |
| |
|
BASIC................2
|
| the basic cell of economic and social organization. However, although enterprise is | 82 |
| The complementarity of federal private law legislation with Quebec civil law -- as with the basic | 878 |
| |
|
BASIS................3
|
| commercial transactions not on an occasional basis but regularly, according to a specific plan | 74 |
| definitions. Since Parliament chose to use the broader term business, there is simply no basis | 446 |
| in on a regular or continuous basis that involves the supply of property by way of lease, licence | 730 |
| |
|
BASTARACHE...........1
|
| See in this respect the decision of Bastarache J. in Continental Bank Leasing Corp. v. | 1224 |
| |
|
BAZINET..............12
|
| In Belinco Développement inc. v. Bazinet , Mr. Bazinet had asked Belinco | 224 |
| In Belinco Développement inc. v. Bazinet, Mr. Bazinet had asked Belinco | 224 |
| Bazinet asked for several changes to the agreed-upon work. Mr. Bazinet then left on a trip and | 226 |
| Bazinet asked for several changes to the agreed-upon work. Mr. Bazinet then left on a trip and | 226 |
| Mr. Bazinet had not paid for all the work Belinco Développement inc. had performed. Mr. | 228 |
| Bazinet had to hire a third party to finish the work. Belinco Développement inc. registered a | 230 |
| motion for surrender, asking for permission to sell Bazinet s building itself. Mr. Bazinet began | 232 |
| motion for surrender, asking for permission to sell Bazinets building itself. Mr. Bazinet began | 232 |
| C.C.Q. as the property of an enterprise. Bazinet claimed that he did not carry on an enterprise. | 234 |
| enterprise. Mr. Bazinet performed repeated, frequent and usual acts for the purpose of | 246 |
| Belinco Développement inc. v. Bazinet , R.J.Q. (C.S.). | 990 |
| Belinco Développement inc. v. Bazinet , R.J.Q. (S.C.). | 1188 |
| |
|
BEARING..............1
|
| within a business framework, bearing some relation to the income earning process. I might | 652 |
| |
|
BECOMES..............2
|
| activity for business purposes, the activity becomes an enterprise. | 106 |
| becomes active income as a result of this provision. Otherwise, the income would have to be | 584 |
| |
|
BEGINS...............1
|
| individual begins to operate a business on his own without adopting a particular form with | 304 |
| |
|
BEHAR................2
|
| The Commissioners of Inland Revenue v. The South Behar Railway Co. Ltd. () | 946 |
| announced in The Commissioners of Inland Revenue v. The South Behar Railway Co. Ltd. | 1312 |
| |
|
BEHAVIOUR............1
|
| expectation of profit, the taxpayers motivation and behaviour should be examined and not the | 608 |
| |
|
BELINCO..............7
|
| In Belinco Développement inc. v. Bazinet, Mr. Bazinet had asked Belinco | 224 |
| In Belinco Développement inc. v. Bazinet, Mr. Bazinet had asked Belinco | 224 |
| his tenants objected to Belinco Développement inc. completing the interior work. In addition, | 228 |
| Mr. Bazinet had not paid for all the work Belinco Développement inc. had performed. Mr. | 228 |
| Bazinet had to hire a third party to finish the work. Belinco Développement inc. registered a | 230 |
| Belinco Développement inc. v. Bazinet, R.J.Q. (C.S.). | 990 |
| Belinco Développement inc. v. Bazinet, R.J.Q. (S.C.). | 1188 |
| |
|
BELONGED.............1
|
| seize a taxi belonging to a taxi-driver who earned his living driving the vehicle. It belonged to | 1178 |
| |
|
BELONGING............1
|
| seize a taxi belonging to a taxi-driver who earned his living driving the vehicle. It belonged to | 1178 |
| |
|
BELONGS..............2
|
| on the type of entity to which it belongs and by the activities it carries on. | 302 |
| transaction in question belongs to a class of profit making operations contemplated by the | 330 |
| |
|
BENEFIT..............4
|
| the entrepreneur. The economic benefit which he receives is attributable to his efforts to attract | 150 |
| ) the presence of a financial value or benefit directly attributable to the efforts of the | 166 |
| contracts and using staff. His tenants were his clientele and he received an economic benefit | 248 |
| properties maintained by the taxpayer for his own use and benefit , and not maintained in | 618 |
| |
|
BENEVOLENT...........1
|
| nor does an activity carried on for spiritual, charitable or benevolent purposes. | 146 |
| |
|
BENNETT..............1
|
| Globe Insurance Co. v. Bennett , A.C. (H.L.), and Owen v. Sassoon (), | 570 |
| |
|
BERGERON.............1
|
| S.M.R.Q. v. Bergeron , R.J.Q. . | 990 |
| |
|
BETTERMENT...........1
|
| for the purpose only of betterment of property owned by a man do not necessarily constitute | 364 |
| |
|
BIBEAULT.............1
|
| U.E.S., Local v. Bibeault , S.C.R. (S.C.C.). | 1008 |
| |
|
BIBLIOGRAPHY.........2
|
| BIBLIOGRAPHY | 22 |
| BIBLIOGRAPHY | 914 |
| |
|
BIDERMAN.............1
|
| (F.C.A.); Biderman v. Canada (), N.R. (F.C.A.).) What it does mean is that | 870 |
| |
|
BIENS................1
|
| Organisation de production de biens ou de services à caractère commercial, voir affaire (Le | 272 |
| |
|
BILL.................2
|
| The harmonization bill entitled A First Act to harmonize federal law with the civil law of the | 840 |
| . One of the main components of the bill is changes to the federal Interpretation | 844 |
| |
|
BIRMOUNT.............3
|
| In Birmount Holdings, the Federal Court of Appeal held that the profits resulted from an | 416 |
| Birmount Holdings Ltd. v. The Queen, D.T.C. (F.C.A.). | 972 |
| Birmount Holdings Ltd. v. The Queen, D.T.C. (F.C.A.). | 1238 |
| |
|
BISSONNETTE..........2
|
| Raymond Bissonnette inc. v. Martel, C.Q. Saint-François (Sherbrooke) --- | 992 |
| inc. v. Joe Odman, R.J.Q. , Raymond Bissonnette inc. v. Martel, C.Q. Saint- | 1152 |
| |
|
BLAIS................2
|
| formation permanente du Barreau du Québec, Cowansville, Les éditions Yvon Blais , pp. - | 1054 |
| Blais ), p. -. | 1130 |
| |
|
BLENDING.............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 |
| |
|
BLINDLY..............1
|
| should be careful about blindly applying them. Some decisions cannot be transposed since the | 754 |
| |
|
BODY.................1
|
| and tax jurisprudence form a body of rules providing us with the criteria necessary to determine | 812 |
| |
|
BOHÉMIER.............4
|
| 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 |
| A. BOHÉMIER and F. FERLAND, loc. cit., note , p. . | 1136 |
| |
|
BONDS................1
|
| In the Campbell case, the taxpayer purchased bonds in the Saskatchewan | 454 |
| |
|
BOOKS................1
|
| person may withdraw from seizure his books , tools or other objects which allow him to exercise | 1172 |
| |
|
BORROWED.............2
|
| interpretation of article C.C.Q. definitions borrowed from specific statutes. In those | 240 |
| PotashCorporation and had borrowed at rates exceeding the anticipated yield. The transaction | 456 |
| |
|
BORROWINGS...........1
|
| that case law development has been strongly influenced by borrowings from the common law. | 384 |
| |
|
BOYER................3
|
| In Girouard v. Rankin, Boyer J. warned against generally concluding that proof of the | 216 |
| Construction Boyer Truchon inc. (Syndic de), C.S. Montreal ---, - | 998 |
| François (Sherbrooke) ---, --, Construction Boyer Truchon | 1154 |
| |
|
BRANCH...............1
|
| confused: establishment, branch , subsidiary and fonds de commerce. | 86 |