| |
|
APPLICABLE............3
|
| territorial jurisdiction applicable to an individual. Residence is primarily a connecting factor. | 248 |
| will be able to decide it. In that case, the applicable law must be determined. In cases involving | 492 |
| applicable , a person will be considered to reside or not to reside in Canada according to the | 506 |
| |
|
APPLICANT.............3
|
| that Canada is the place where the applicant regularly, normally or customarily lives. | 318 |
| ) where are the applicant s immediate family and dependants (and extended family) | 324 |
| ) what is the extent of the physical absencesif an applicant is only a few days | 328 |
| |
|
APPLICATION...........11
|
| The provisions of the Act concerning the meaning of resident are of narrow application | 74 |
| application . | 98 |
| Act, and has, within the four years immediately preceding the date of his application , | 290 |
| absences which occurred immediately before the application for citizenship? | 324 |
| the date of that person's application for citizenship. | 352 |
| criteria developed under the I.T.A.. Note that, far from excluding the application of the | 506 |
| Introduced in , section . of the Q.T.A. provides: the application of this Act and the | 662 |
| support for an intelligent application of that statute. The implicit dependency of federal | 698 |
| For a more systematic application , Parliament seems to have felt the need to codify this rule of | 756 |
| Q.T.A., which excludes the application of article C.C.Q.. We are not suggesting, however, | 784 |
| the exclusion of the application of the C.C.Q. in its entirety, to avoid creating a legal vacuum in | 786 |
| |
|
APPLIED...............7
|
| Translation Indeed, whenever a federal statute that is to be applied to Quebec resorts | 694 |
| In tax law cases, Canadian courts have generally understood and uniformly applied the | 712 |
| differing effects according to whether they are applied in Quebec or in the other | 732 |
| the enactment is being applied . | 762 |
| fact, quite simply, that the federal enactment in a given case must be applied to situations or | 768 |
| -, art. C.C.Q. was applied to determine that the residence of the mother of the | 1022 |
| applied . See also Feltrinelli v. Barzini, R.J.Q. regarding change of domicile. | 1036 |
| |
|
APPLIES...............4
|
| fills the void. In short, the civil law applies in Quebec to any federal legislation that does not | 774 |
| whom paragraph (b), (c), (d) or (d.) applies and the person's income for the year did not | 918 |
| (e) was the spouse of an individual to whom paragraph b, c or d applies living with that | 1064 |
| applies and the child's income for the year did not exceed the amount in dollars referred to in the | 1066 |
| |
|
APPLY.................6
|
| Although the deemed residence test appears to be easier to apply , the fact remains that | 150 |
| set forth in the E.T.A. do not apply . | 516 |
| apply . | 560 |
| necessarily apply uniformly throughout the country. To associate systematically all | 738 |
| A judge who must interpret and apply a federal enactment in a dispute concerning civil rights in | 740 |
| of this subsection demands that we apply the same kind of dimensions to those expressions. | 1018 |
| |
|
APPLYING..............3
|
| The notion of what constitutes a day for the purposes of applying the deemed residence | 168 |
| confirm the need to refer to provincial law when applying a public and private federal law. | 720 |
| law, may be used when applying a public law with regard to a notion of private or public law: | 766 |
| |
|
APPOINTMENT...........2
|
| and was resident in Canada immediately prior to appointment or employment by Canada or the | 906 |
| Québec immediately prior to election, employment or appointment by Canada or the province | 1058 |
| |
|
APPRECIABLE...........1
|
| actually lived in Canada for an appreciable time. Parliament wishes by this means to ensure that | 312 |
| |
|
APPRECIATED...........1
|
| ordered or customary living is related. Ordinary residence can best be appreciated by | 102 |
| |
|
ARGUMENT..............2
|
| argument . | 474 |
| Noel J. in Schujahn v. M.N.R., supra, note , at p. , dismissed the argument that | 1078 |
| |
|
ARISES................3
|
| law in force in the province in which the case arises . | 722 |
| C.C.Q. where a case arises in Quebec: | 730 |
| frequently when the opportunity to do so arises . | 994 |
| |
|
ARMED.................1
|
| (b) was a member of the Canadian Armed Forces and was resident in Québec immediately | 1054 |
| |
|
ARMSTRONG.............2
|
| Armstrong v. Armstrong () DLR (d) (Ont. HC), at p. . | 976 |
| Armstrong v. Armstrong () DLR (d) (Ont. HC), at p. . | 976 |
| |
|
AROSE.................1
|
| Although this case arose in Quebec, the judge ignored the notion of residence in the C.C.Q., | 222 |
| |
|
ART...................5
|
| which distinguish between domicile and residence or the place a person is found ( art . | 434 |
| Art . . Both the common law and the civil law are equally authoritative and recognized | 758 |
| -, art . C.C.Q. was applied to determine that the residence of the mother of the | 1022 |
| intention to establish her residence in St-Joseph-de-Beauce and that art . C.C.Q. should be | 1036 |
| Art . , par. Code of Civil Procedure. | 1042 |
| |
|
ARTICLE...............13
|
| principles of Quebec civil law, we will propose an explicit derogation from article of the | 52 |
| subsection (a) of Article IV of the Canada U.S. Income Tax Convention, with which | 192 |
| paragraph of article IV of Canada-U.S. Income Tax Convention. | 220 |
| Article C.C.Q. states that: | 394 |
| The C.C.Q.,at article , reiterates the principle of the plurality of residences. On the other | 446 |
| but, at article , it provides that the domicile of a person, for the exercise of his civil rights, is | 448 |
| Note that article C.C.Q. does not use the term ordinary residence but principal | 450 |
| to determine domicile. In this respect, article C.C.Q. states that Change of domicile is | 452 |
| regulations is not affected by article of the Civil Code of Québec as regards the | 664 |
| Article of the C.C.Q. states that a person convicted of making an attempt on the life of the | 728 |
| Q.T.A., which excludes the application of article C.C.Q.. We are not suggesting, however, | 784 |
| Article IV of the Convention Between the Government of Canada and the Government | 930 |
| Article of the Q.T.A. states as follows: | 1046 |
| |
|
ARTICLES..............1
|
| See in this respect the articles by Alain-François BISSON, La Disposition préliminaire | 1104 |
| |
|
ASCERTAIN.............1
|
| only to ascertain the spatial bounds within which he spends his life or to which his | 102 |
| |
|
ASPECTS...............2
|
| meaning vary not only in the contexts of different matters, but also in different aspects of | 90 |
| Rijkele Betten, Income Tax Aspects of Emigration and Immigration of Individuals, | 830 |
| |
|
ASSERT................1
|
| clear intent to return and the existence of sufficient factual ties with Canada to assert | 370 |
| |
|
ASSERTING.............1
|
| b) The regularity and length of visits of the taxpayer in the jurisdiction asserting | 638 |
| |
|
ASSIMILATES...........1
|
| Note also that Sénécal J. assimilates the notion of residenceintroduced by the coming into force | 428 |
| |
|
ASSIST................1
|
| assist in such a determination are: | 322 |
| |
|
ASSISTANCE............3
|
| The author acknowledges with thanks the assistance of Julie Gaudreault-Martel (student- | 872 |
| prescribed international development assistance program of the Government of Canada and | 910 |
| development assistance program of the Government of Québec or Canada and was resident in | 1060 |
| |
|
ASSOCIATE.............1
|
| necessarily apply uniformly throughout the country. To associate systematically all | 738 |
| |
|
ASSOCIATED............1
|
| the implications associated with the status of resident in the Income Tax Act, as well as in | 48 |
| |
|
ASSOCIATION...........3
|
| Montreal, Association de planification fiscale et financière, , p. . | 860 |
| Montreal, Association de planification fiscale et financière, , pp. -. | 868 |
| consideration of the connection by reason of birth, marriage or previous long association with | 1094 |
| |
|
ASSUMED...............2
|
| For the purpose of income tax legislation, it must be assumed that every person has at | 98 |
| federal tax authorities assumed that, where a Canadian resident was absent from Canada for | 234 |
| |
|
ASSURANCE.............1
|
| the individual has the assurance of resuming his functions with his employer upon | 592 |
| |
|
ASYMMETRY.............1
|
| asymmetry is the rule under the Constitution. It also means that if there is harmonization, it may | 746 |
| |
|
AT-LAW................1
|
| at-law ) in the researching and the writing of this paper. | 874 |
| |
|
ATTACH................1
|
| Immigration law is one example where the legislator wanted to attach specific elements to the | 284 |
| |
|
ATTACHING.............1
|
| Second, as we mentioned above, domicile is a factor attaching a person to a legislative | 490 |
| |
|
ATTEMPT...............3
|
| Although certain decisions appear as an attempt to dissociate the notion of residence from any | 614 |
| Article of the C.C.Q. states that a person convicted of making an attempt on the life of the | 728 |
| called public law statutes, the suppletive law is the civil law. This does not mean that no attempt | 742 |
| |
|
ATTENTION.............1
|
| We will first turn our attention to paragraph (a). Notwithstanding the jurisprudential principle | 146 |
| |
|
ATTORNEY..............4
|
| Canada ( Attorney General). The issue in that case was whether the meaning of the | 724 |
| St-Hilaire v. Canada ( Attorney General), F.C.A. , par. and . | 1114 |
| St-Hilaire v. Canada ( Attorney General), supra, note , at par. to . | 1116 |
| St-Hilaire v. Canada ( Attorney General), supra, note at par. . | 1118 |