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 AGREEMENTS............6
the Purchase  Agreements , the Aircraft and the Leases to an Ontario partnership . . .. Air 314
Canada consented to the sale and assignment of the Purchase  Agreements , the Aircraft and the 314
 Agreements , the Aircraft and the Leases by Leasing to the Partnership. 316
verbal  agreements  or from an overt act indicating the intention to form an undeclared 548
out a common project. Such  agreements  may be short-term or extend over several years. 758
performed by any of them that are necessary to carry out the venture.  Agreements  between the 808
 
 AID...................1
suppletive basis,  aid  in determining whether or not an entity is a legal person; rather, its view is 1208
 
 AIR...................3
contained in a letter dated December , from  Air  Canada, one of the Bank's customers. 312
In the letter,  Air  Canada acknowledges that Leasing intends to sell and assign its interest in 312
the Purchase Agreements, the Aircraft and the Leases to an Ontario partnership . . ..  Air  314
 
 AIRCRAFT..............3
the Purchase Agreements, the  Aircraft  and the Leases to an Ontario partnership . . .. Air 314
Canada consented to the sale and assignment of the Purchase Agreements, the  Aircraft  and the 314
Agreements, the  Aircraft  and the Leases by Leasing to the Partnership. 316
 
 AL....................4
Porter Sons Ltd. v. Armstrong et  al ., S.C.R. ; Sproule v. McConnel, 1532
Caisse populaire Laurier v. - Quebec Inc. et  al ., supra, note . 1830
Porter Sons Ltd v. Armstrong et  al ., supra, note , at p. (emphasis added); 1868
A.E. LePage Ltd v. Kamex Developments Ltd et  al ., supra, note . 1868
 
 ALBEIT................1
profit, e.g., tax avoidance, but there is also a real,  albeit  ancillary, profit element, it may be 410
 
 ALBERTA...............9
Purpose Inspired by the American experience, the Ontario and  Alberta  legislatures 708
 Alberta  legislation expressly sets out this rule. The Alberta Law Reform Institute has 728
Alberta legislation expressly sets out this rule. The  Alberta  Law Reform Institute has 728
Labrador); Partnerships Act, R.S.A. . c. P- ( Alberta ). 1500
 Alberta  (trading, manufacturing, contracting or mining purposes); British Columbia and 1628
Ontario, Nova Scotia, New Brunswick and  Alberta . 1630
 Alberta  Law Reform Institute, Limited Liability Partnerships, Final Report, No. 1654
 ALBERTA  LAW REFORM INSTITUTE, op. cit., note , p. . 1862
 ALBERTA  LAW REFORM INSTITUTE, op. cit., note , p. . 1864
 
 ALIA..................1
ventures and partnerships. These two institutions were subject to different rules, inter  alia  as 836
 
 ALIEN.................1
or  alien , he has the full enjoyment of civil rights, except as otherwise expressly provided by 1786
 
 ALIENATION............1
respects as to its administration, its acquisition and its  alienation , to certain rules and formalities 1792
 
 ALLARD................17
Ville de Quebec v. Cie dImmeubles  Allard  Ltée In June , after more than a 978
If the position of the majority judges in  Allard  is accepted, there will no longer be any distinction 1042
impossible to integrate the collective ownership proposed by the majority in  Allard . It is 1072
 Allard  constituted a minority position under the C.C.L.C. For a hundred years, the courts had 1082
 Allard  and deny partnerships legal personality under the C.C.Q., it is impossible to be in favour 1086
other decisions rely on  Allard  and deny partnerships patrimonial autonomy on the contention 1158
partnerships have patrimonial autonomy. The third decision is based on  Allard  and the 1168
rejected the majority opinion of the Court of Appeal in  Allard  and recognized the legal 1226
Relying instead on Biron J.A.'s dissent in  Allard , the Court felt that, given the new legal 1234
noted that  Allard  was decided in a context totally different from that of the C.C.Q., a majority 1260
Québec (Ville de) v. Cie dimmeules  Allard  Ltée, R.J.Q. (C.A.). 1492
Quebec (Ville de) v. Cie dimmeubles  Allard  Ltée, supra, note . 1780
Quebec (Ville de) v. Cie dimmeubles  Allard  Ltée, supra, note , p. . 1794
Quebec (Ville de) v. Cie dimmeubles  Allard  Ltée, supra, note , p. . 1798
Quebec (Ville de) v. Cie dimmeubles  Allard  Ltée, supra, note , p. . 1804
Ville de Quebec v. Cie dimmeubles  Allard  Ltée, supra, note . 1840
ville de Quebec v. La Cie dimmeubles  Allard  Ltée (Canadian Bar Association, March , 1872
 
 ALLEGED...............1
there must be acts clearly showing that each of the  alleged  partners intended to form a contract 550
 
 ALLOCATED.............1
realisable benefits, whether they are distributed at the end of financial year or  allocated  to 100
 
 ALLOW.................2
should  allow  third persons to retain the same rights as in the case of a general partnership. 468
under the C.C.L.C. The unitary concept of patrimony did not  allow  for a type of ownership 1062
 
 ALLOWED...............1
-- (appeal  allowed  C.A.M. No. ---, April , ), J.E. - 1722
 
 ALLÉE.................1
Royal Bank of Canada v. Meyers, supra, note ; Hôtel de la Grande  Allée  Inc. v. 1724
 
 ALTA..................2
Insurance Corp. v. Canadian Commercial Bank, S.C.R. ,  Alta . L.R. (d) 1540
 Alta . L.R. (d) , A.R. , W.W.R. (C.A.), at pp. -; Pooley v. 1542
 
 ALTERNATIVE...........1
creditors may also seize the property, in which case the other partners' only  alternative  will be to 574
 
 AMBIGUITY.............1
Civil Code, and there seems to be no  ambiguity  about the domination of the fiction doctrine.1122
 
 AMEND.................1
In Quebec province see, An Act to  amend  the Professional Code and other 1648
 
 AMENDED...............3
 amended  their Partnership Acts in to include limited liability partnerships. The 708
Partnerships Act, R.S.O. , c. P., as  amended  by S.O. , c. ; Partnership 1646
Act, R.S.A. , c. P-, as  amended  by Bill , . 1648
 
 AMERICAN..............7
Purpose Inspired by the  American  experience, the Ontario and Alberta legislatures 708
Joint ventures are a creature of the  American  courts and were imported, with some variations, 764
of joint ventures is similar to the  American s and they both tend to distinguish the two concepts, 784
why the  American  courts have tried to distinguish the two types of unions or associations.792
 American  law The mental gymnastics are not easy, and there is no unanimity about it. The 794
clearly be seen in the rules developed by the  American  courts. 802
were facilitated by the extreme flexibility of North  American  law on business associations.860
 
 AMEUBLEMENT...........3
en nom collectif Vausko v.  Ameublement  et décoration Côté-Sud (St-Denis), which 1226
Société en nom collectif Vausko v.  Ameublement  et décoration Côté-Sud (St-1838
Société en nom collectif Vausko v.  Ameublement  et décoration Côté-Sud (St-1842
 
 AMONGST...............1
looks to the partners composing it; any change  amongst  them destroys the identity of the firm; 1326
 
 AMOUNTS...............2
adventure  amounts  to a business for the purposes of the Act. 290
 amounts  payable or moveable effects, and all shares or interests in financial, commercial or 1740
 
 AMPLE.................2
rendered its first decision on this question with  ample  reasons that took issue with the 980
aside by a split decision, no matter how  ample  the support provided for it.1084
 
 ANALOGOUS.............1
of partnership and not some other contract that may be more or less  analogous  to a 550
 
 ANALYSED..............2
Case law The definition of partnership was  analysed  by the Supreme Court of Canada in 212
the partners were carrying on a business in common, the Supreme Court  analysed  the facts to 386
 
 ANALYSIS..............9
is one to resolve this paradox using traditional  analysis  when even the Court of Appeal in a 52
Therefore, it becomes necessary to conduct a comparative  analysis  of civil law and common 58
Based on an  analysis  of academic commentary, only one of these factors is truly decisive: 798
interrelated. That is why, to deal with the former question, our  analysis  will consider the latter as 1020
and this is where the judges would have been well advised to pursue their  analysis . What is 1066
 analysis , characterize the legal persons. If the courts were able to find that the C.C.L.C.'s civil 1150
MFQ-Vie, which does not begin its  analysis  with the question of separate patrimony but deals 1178
From the standpoint of the traditional  analysis , the paradox is striking: on the one hand, the 1218
persons because of the necessary connection according to classic academic  analysis  1430
 
 ANCILLARY.............4
not preclude profit-making as a potential  ancillary  purpose. This was sufficient to satisfy the 408
profit, e.g., tax avoidance, but there is also a real, albeit  ancillary , profit element, it may be 410
taxpayer to show that there was an  ancillary  profit-making purpose. The law of partnership 426
that a partnership exists, but also all activities the  ancillary  purpose of which is to make a profit. 432
 
 ANGLO-SAXON...........5
light of the  Anglo-Saxon  experience (B), that such a question is specific to the Romano-894
fundamental change in the doctrine of ownership in civil law, which unlike under  Anglo-Saxon  944
the matter (a).  Anglo-Saxon  law, the solutions of which are more pragmatic, accepted very 1316
 Anglo-Saxon  law, including the approach taken in the common law provinces, recognizes 1446
Following the example of Germanic and  Anglo-Saxon  law, general and limited partnerships 1480

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