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AUGER.................1
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| Author: François Auger | 2 |
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AUGUST................2
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| -(IT)I, rendered on August , in which Teskey J. described more than thirty | 896 |
| Lawrence Wolf v. The Queen, --IT-G, rendered on August , by | 958 |
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AUTHOR................4
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| Author : François Auger | 2 |
| residence. The author Evans states the following: | 72 |
| This rule had already been stated by the author Brisson and was reiterated in St-Hilaire v. | 724 |
| The author acknowledges with thanks the assistance of Julie Gaudreault-Martel (student- | 872 |
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AUTHORITATIVE.........1
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| Art. . Both the common law and the civil law are equally authoritative and recognized | 758 |
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AUTHORITIES...........10
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| Quebec allows the relevant tax authorities to levy tax on an individuals world-wide income. | 36 |
| determined by the authorities , by business requirements, etc.; | 118 |
| federal tax authorities assumed that, where a Canadian resident was absent from Canada for | 234 |
| authorities a person can turn to exercise his civil rights. Translation Domicile determines the | 486 |
| interests are centralized; those operations generally involve the intervention of legal authorities on | 488 |
| Contrary to the statements of the federal tax authorities in Interpretation Bulletin IT- | 594 |
| person is considered to be a non-resident by the federal tax authorities and a resident for the | 598 |
| authorities have introduced a subjective element into the analysis of the notion of residence. | 616 |
| for individuals. On this point, we may refer to the following authorities , among others: | 632 |
| (d) if he is a citizen of both States or of neither of them, the competent authorities of the | 956 |
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AUTHORITY.............1
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| intervention of an authority and, for reasons of efficiency and sound administration, jurisdiction is | 484 |
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AUTOMATIC.............1
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| sojourning to define who is denied an automatic stay. In my opinion, the internal consistency | 1016 |
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AVAILABLE.............3
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| I am of the view that the appellant had a permanent home available to him in both | 196 |
| home available to him; if he has a permanent home available to him in both States or in neither | 950 |
| home available to him; if he has a permanent home available to him in both States or in neither | 950 |
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AVOID.................1
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| the exclusion of the application of the C.C.Q. in its entirety, to avoid creating a legal vacuum in | 786 |
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BAER..................1
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| Marvin BAER et al., Private International Law in Common Law Canada, Cases, | 966 |
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BANK..................3
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| holding credit cards and bank accounts in Canada; | 134 |
| married, but still, all his family was in the United States. His bank accounts and savings | 200 |
| and his stockbroker were all in the United States. Apart from one bank account and | 202 |
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BAR...................1
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| Droit fédéral et droit civil: complémentarité, dissociation (), , Canadian Bar Review | 1108 |
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BARREAU...............1
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| (), Revue du Barreau - and by Jean-Maurice BRISSON and André MOREL, | 1108 |
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BARZINI...............1
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| applied. See also Feltrinelli v. Barzini , R.J.Q. regarding change of domicile. | 1036 |
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BASED.................7
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| cases, gives its own definition based on the goals and policies behind the legislation. | 284 |
| of civil rights, which is based on three main functions. First, domicile is a test linking an | 482 |
| of residence as well as the different weight to be given to these elements based on the legislative | 676 |
| adaptable interpretation based on the goal that a particular statute is intended to achieve. | 682 |
| lead to unjustifiable differences of treatment among Canadian taxpayers based on their province | 704 |
| by Mogan J., refers to Thomson v. M.N.R., supra, note , and is based mainly on the following | 886 |
| defined based on its usual meaning and that physical presence was essential. The Court held as | 1012 |
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BASIC.................1
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| the basic law of every province -- is the rule both in principle and, if only because | 754 |
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BASIS.................6
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| on a temporary basis because the job was here. His contract was in fact extended, but | 208 |
| qualifications, and intends to reside in Canada on a permanent basis , but also that he has | 310 |
| forms the basis for the international jurisdiction of Quebec courts. It can also happen | 414 |
| another place, but effectively stay there less time, or frequent it on a seasonal basis | 464 |
| a non-contentious basis . | 490 |
| who filed his or her return for the year on the basis that the person was resident in Canada | 914 |
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BASISIN...............1
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| ownership of a dwelling or rental of a dwelling on a long-term basisin Canada; | 128 |
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BEAMENT...............2
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| Beament v. MNR, C.T.C. (S.C.C.). | 814 |
| See, among others, Beament v. M.N.R. D.T.C. (S.C.C.), where the taxpayer's | 1096 |
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BECOMES...............1
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| reveals that this concept, which at first appears to be a purely civil one, becomes paramount in | 442 |
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BED...................1
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| for separation from bed and board, that the wife had proved the change of domicile by a firm | 1034 |
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BEGIN.................1
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| We will begin by describing and comparing the concepts of residence and domicile as they are | 46 |
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BELL..................1
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| It was held in Bell v. Kennedy (), LR Sc. Div. , , that if the intention | 968 |
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BELONGINGS............1
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| storage of personal belongings in Canada; | 140 |
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BENCHMARKS............1
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| Translation Canadian and Quebec case law has established certain benchmarks such | 622 |
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BENEFICIARIES.........1
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| beneficiaries . | 942 |
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BERGELT...............2
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| The Queen v. Bergelt , C.T.C. (F.C.). | 820 |
| intention was examined but the Court gave more weight to other factors. Bergelt v. M.N.R., | 1096 |
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BETTEN................1
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| Rijkele Betten , Income Tax Aspects of Emigration and Immigration of Individuals, | 830 |
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BIBLIOGRAPHY..........2
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| BIBLIOGRAPHY | 26 |
| BIBLIOGRAPHY | 790 |
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BIDERMAN..............1
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| (F.C.A.); Biderman v. Canada (), N.R. (F.C.A.).) What it does mean is that | 744 |
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BILL..................2
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| The harmonization bill entitled A First Act to harmonize federal law with the civil law of the | 714 |
| . One of the main components of the bill is an amendment to the federal Interpretation | 718 |
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BIRTH.................1
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| consideration of the connection by reason of birth , marriage or previous long association with | 1094 |
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BISSON................2
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| Alain-François BISSON , La Disposition préliminaire du Code Civil du Québec the | 848 |
| See in this respect the articles by Alain-François BISSON , La Disposition préliminaire | 1104 |
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BLAHA.................2
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| In Blaha v. Minister of Citizenship and Immigration, Rand J. confirmed that residence in | 304 |
| Blaha v. Department of Citizenship and Immigration, F.C. . This case | 982 |
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BLAIS.................2
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| persons, nd edition, Cowansville, Éd. Yvon Blais , , chap. III. | 840 |
| ed., Cowansville, Yvon Blais , , at p. . | 1020 |
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BLANCHETTE............1
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| Luc Blanchette , La résidence des individus en droit fiscal canadien et québécois, Thesis | 832 |
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BOARD.................1
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| for separation from bed and board , that the wife had proved the change of domicile by a firm | 1034 |
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BODY..................1
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| and limited utility. As a consequence of this statutory vacuum, a significant body of | 74 |
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BOIDMAN...............1
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| Nathan BOIDMAN , L. Frank CHOPIN and Alan W. GRANWELL, The New U.S. | 836 |
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BOSTON................1
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| Boston v. The Queen, D.T.C. (T.C.C.). | 826 |
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BOUNDS................2
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| only to ascertain the spatial bounds within which he spends his life or to which his | 102 |
| two factors: (i) the spatial bounds within which he spends his life or to which his ordered or | 886 |
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BRANCHES..............3
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| The notion of residence is not foreign to the various branches of statute law which, in several | 282 |
| found among the different branches of common law. The notion of residence is generally not | 674 |
| under the C.C.Q., but also from the notion of residence used in the other branches of common | 710 |
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BRIAN.................1
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| Brian P. CASEY, Residence of Individuals () Revue de Planification fiscale | 980 |
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BRIDGE................1
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| the individual carries on, away from Canada, specified work of limited duration ( bridge | 586 |
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BRIEF.................1
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| living in a placeit implies an element of frequency, or routine, and differs from a brief or | 398 |
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BRISSON...............10
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| tax matters must refer to it. According to Jean-Maurice Brisson : | 694 |
| of residence. As Jean-Maurice Brisson states: | 704 |
| This rule had already been stated by the author Brisson and was reiterated in St-Hilaire v. | 724 |
| Jean-Maurice BRISSON , Limpact du Civil Code du Québec sur le droit fédéral: une | 850 |
| Jean-Maurice BRISSON and André MOREL, Droit fédéral et droit civil: complémentarité, | 854 |
| BRISSON , Limpact du Code civil du Québec sur le droit fédéral: une problématique | 1106 |
| (), Revue du Barreau - and by Jean-Maurice BRISSON and André MOREL, | 1108 |
| J.-M. BRISSON , loc. cit., note , at p. . | 1110 |
| J.-M. BRISSON and A. MOREL, loc. cit., note , at p. . | 1112 |
| J.-M. BRISSON , loc. cit., note , at p. . | 1116 |
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BRITISH...............1
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| In pursuing numerous cases decided by the Canadian and British Courts, it is obvious | 180 |
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BROADER...............1
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| not be confused. They do not cover the same thing, and one is broader than the | 438 |
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BRUNEAU...............1
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| Guy Lord, Jacques Sasseville and Diane Bruneau , Les principes de limposition au Canada | 842 |