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 ABANDONED.............1
approach had been  abandoned . As far as the Superior Court was concerned, there was 1200
 
 ABILITY...............2
away from the original corporation framework to become, in civil law, a shared  ability  to have 942
Act does not limit the  ability  of a person to enter into a partnership for a single transaction.1712
 
 ABOLISHED.............1
partnerships was  abolished . The conditions for the formation of the contract of partnership were 46
 
 ABSENCE...............7
. The receipt by a person of a share of the profits of a business is proof, in the  absence  of 246
 absence  of specific provisions for limited or undeclared partnerships, the general 460
 absence  of registration in accordance with the law's provisions. As a result, undeclared 518
partnership: translation for a partnership to exist in the  absence  of an express contract, 548
to have by law be reconciled with an  absence  of legal personality? A review of recent decisions 1094
attributes conferred on partnerships even in the  absence  of an express provision and even if 1234
early on that regardless the  absence  of legal personality, some autonomy could be given to 1316
 
 ABSOLUTELY............1
obstacles to this practice in codes of ethics or professional legislation. However, it is  absolutely  752
 
 ABSTRACT..............1
 abstract , translation puts the emphasis no longer on the identity of the thing itself but rather on 1370
 
 ABUNDANCE.............1
How can legal personality be denied to an entity that has an  abundance  of new legal attributes? 1092
 
 ACADEMIC..............2
Based on an analysis of  academic  commentary, only one of these factors is truly decisive: 798
persons because of the necessary connection according to classic  academic  analysis 1430
 
 ACADEMICS.............2
Relying on a legal thesis accepted by a minority of  academics ,, they concluded that, in the 1056
persons. Under the C.C.L.C., partnerships were viewed by the majority of  academics  and 1130
 
 ACCEPTED..............8
economic reality. Accordingly, it is not only profit-seeking activities that are  accepted  in finding 430
the C.C.L.C. (a) in order to understand why that division can no longer be  accepted  under the 904
require that this occur expressly. The implicit recognition method is also  accepted . However, the 992
 accepted . 1034
If the position of the majority judges in Allard is  accepted , there will no longer be any distinction 1042
Relying on a legal thesis  accepted  by a minority of academics,, they concluded that, in the 1056
Court  accepted  the fiction doctrine, and only joint-stock companies are legal persons; on the 1220
the matter (a). Anglo-Saxon law, the solutions of which are more pragmatic,  accepted  very 1316
 
 ACCIDENTALLY..........1
agreement of wills. It may arise  accidentally . An intention to create it deliberately is therefore not 562
 
 ACCORDANCE............11
carried out in  accordance  with the Act respecting the legal publicity of sole proprietorships, 114
These provisions clearly contemplate the distribution of profits in  accordance  with a partner's 402
partners. It is bound to file a declaration in  accordance  with the Act respecting legal 462
absence of registration in  accordance  with the law's provisions. As a result, undeclared 518
name in  accordance  with the Business Names Act. 722
. Legal persons are constituted in  accordance  with the juridical forms provided by law, and 1102
Forms of legal persons There are no legal persons except in  accordance  with the juridical 1112
be liquidated in  accordance  with the same rules as legal persons. 1144
be registered in  accordance  with the Business Names Act. 1392
partnership and in  accordance  with the partnership agreement. 1402
 accordance  with the following two tenets: 1450
 
 ACCORDINGLY...........8
 Accordingly , the Civil Code provides very flexible legal rules to govern partnership shares. 106
To resolve the impass and  accordingly  to exclude the leases and the eventual tax liabilities 218
 Accordingly , the common objective necessary to form a partnership will sometimes be present 360
 Accordingly , as reiterated by the Supreme Court in the recent decisions Backman et Spire 422
economic reality.  Accordingly , it is not only profit-seeking activities that are accepted in finding 430
.  accordingly , since a partnership is not a subject of rights expressly recognized by the 1014
 Accordingly , as long as the concept of patrimonial unity prevailed in Quebec law, it was 1072
relationship.  Accordingly , since the law does not recognize the partnership as a legal 1322
 
 ACCOUNT...............4
that of the other, the trial judge must take it into  account  and consider that this fact weighs 192
stock or acquired, whether by purchase or otherwise, on  account  of the firm, or for the 1398
shall be deemed to have been bought on the  account  of the firm. R.S.O. , c. , s. .1408
every partner must  account  to the firm; 1418
 
 ACCOUNTANTS...........1
and  accountants  are apt to look upon a firm in the light in which lawyers look upon a 1382
 
 ACCOUNTING............1
 accounting  firms regularly cross the Ontario border to register as limited liability partnerships. A 734
 
 ACCOUNTS..............5
 accounts . 280
returns as a partnership, financial statement and joint bank  accounts , as well as correspondence 368
obligations distinct from those of its members. Hence, in keeping partnership  accounts , the firm 1384
partnerships of all artifice and substitute a mechanism that better  accounts  for the coexistence of 1486
without first rendering  accounts ; the obligation not to compete with the joint venture has been 1684
 
 ACCRUING..............2
of the  accruing  profits of a business does not of itself make him or her a partner in the business 250
benefits  accruing  from the joint activity of the partners. 330
 
 ACCUMULATED...........1
interest in the Partnership. Profit was  accumulated  by the Partnership during the period of 404
 
 ACH...................1
Secret partnership In a secret partnership, e ach  partner contracts in his own name and is 600
 
 ACHIEVE...............2
to the establishment of an autonomous patrimony to  achieve  the partners' common goal. The 96
a community of interests among the parties to  achieve  a common objective;818
 
 ACKNOWLEDGE...........2
difficult to see how a court could refuse to  acknowledge  that partnerships have that right:1162
of general partnerships. Two of them simply  acknowledge , without further comment, that 1166
 
 ACKNOWLEDGED..........2
How can the autonomous patrimony and legal individuality that partnerships are  acknowledged  1094
been discussed. Two decisions have  acknowledged  that such partnerships may sue and be 1240
 
 ACKNOWLEDGES..........1
In the letter, Air Canada  acknowledges  that Leasing intends to sell and assign its interest in 312
 
 ACQUIRE...............3
embarking on such a venture is to  acquire  a patrimonial benefit as opposed to a moral benefit, 144
make contributions of money that are used by the manager to  acquire  property in respect of 580
Partnership property The partnership may  acquire  rights and obligations in its own 1394
 
 ACQUIRED..............1
stock or  acquired , whether by purchase or otherwise, on account of the firm, or for the 1398
 
 ACQUISITION...........2
. . . if a partnership is formed with some other predominant motive other than the  acquisition  of 410
respects as to its administration, its  acquisition  and its alienation, to certain rules and formalities 1792
 
 ACTING................5
Central,  acting  alone, was negotiating transactions relating to the lease portfolios prior to 340
act, while intention is a persons objective or purpose in  acting . It will be sufficient for a 424
partnership, the court, in ruling on a suit by a third person (whom is  acting  in good faith), may 474
the manager  acting  in his or her own name. This means that they will have no direct recourse 602
this patrimonial concept had currency,  acting  collectively for a group would necessarily 946
 
 ACTION................7
 action  will remain possible, in so far, of course, as a partner is himself or herself a creditor 604
provinces, a partnership that does not register cannot bring a legal  action , whereas in other 636
. A partnership may sue and be sued in a civil  action  under the name it declares.1162
legal  action  against the partners' personal property, although they rank after the partners' 1310
English or Canadian a share in a partnership is a chose in  action , which means 1366
()a partner's right while the partnership exists is not an undivided right but a chose in  action , 1452
Halsburys Laws of England, th ed., vol. , choses in  action , para. (), p. .1870
 
 ACTIONS...............4
that the partnerships  actions  are separate from those performed by the partners on their own 1048
It must be recognized that  actions  taken by the partnership may differ from those taken 1052
French Civil Code, art. : translation All obligations and  actions  with respect to 1738
the law for certain purposes authorizes the mobilization, so are all obligations and  actions  1744
 
 ACTIVELY..............1
Minister of National Revenue argued that no business was  actively  carried on between 300
 
 ACTIVITIES............14
combining property, knowledge or  activities  and to share any resulting pecuniary profits.88
be able to carry on its  activities . Although this obligation applies to each partner, the type and 94
money, property and knowledge or  activities . 118
the Continental Bank of Canada whose  activities  involved leasing. In , the Bank liquidated 214
its business relating to these  activities  and solicited offers for the assets or the shares of Leasing. 214
which would carry on the same  activities  as Leasing. The various assets of Leasing were to be 220
 activities  remained unchanged. This is what enabled the Court to find that a business existed.324
any of those  activities  negates any claim that the Central entities and the Continental entities 342
economic reality. Accordingly, it is not only profit-seeking  activities  that are accepted in finding 430
that a partnership exists, but also all  activities  the ancillary purpose of which is to make a profit. 432
All that is certain at this time is that Quebec professionals are able to carry on their  activities  in 748
partnership's  activities . However, the legal impact of such activities can be felt only by the 1054
partnership's activities. However, the legal impact of such  activities  can be felt only by the 1054
legislative provisions as regards the carrying on of professional  activities  within a 1650

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