| |
|
ADDITIONAL..........................2
|
| (.) limits the application of section by imposing certain additional conditions in order to | 1290 |
| Additional support can be found in the definition of specified shareholder in | 1790 |
| |
|
ADDITIONALLY........................1
|
| Subparagraph (.)(b)(ii) and paragraph .()(e) both provide, additionally , that | 552 |
| |
|
ADDRESS.............................3
|
| In addition, subsection () does not address all of the income tax issues that can arise from | 76 |
| subparagraph (.)(b)(ii) should address this concern. | 1412 |
| positions. In doing so, the Department of Finance should be careful to address situations that | 1618 |
| |
|
ADDRESSES...........................1
|
| Waters undertakes a detailed analysis of the jurisprudence that addresses the nature of | 166 |
| |
|
ADDRESSING..........................1
|
| thereto. If this is so, the Department of Finance may wish to consider addressing this | 1472 |
| |
|
ADJUDICATION........................1
|
| adjudication . However unenamoured one may be with the conduct of the testator in this case, I | 686 |
| |
|
ADJUSTED............................1
|
| difference between the fair market value of the interest and the greater of () its adjusted cost | 1426 |
| |
|
ADMINISTRATIVE......................1
|
| Bérou, Wardean Drilling and Olympia decisions as well as the CCRAs administrative | 1618 |
| |
|
ADMINISTRATIVELY....................1
|
| cannot be so wide as not to form anything like a class so that the trust is administratively | 478 |
| |
|
ADMINISTRATOR.......................2
|
| to exclude the situation where a person obtains nominal title (as agent, mandatary, administrator | 1530 |
| administrator of property of others, etc. The nominal ownership concept is also relevant in | 1660 |
| |
|
ADMITTEDLY..........................3
|
| beneficial owner of the trust assets. Admittedly , the application of this analytical framework is | 732 |
| ()(a.) deemed disposition by the trust. Admittedly , some tax revenues may be lost or, | 1466 |
| subsection .() for this valuation based approach, admittedly in a different context, which | 1476 |
| |
|
ADOPT...............................5
|
| Oosterhoff and Gillese seem to concur with Waters. They adopt a proprietary approach to | 180 |
| countries, there is an abuse of the convention, and Switzerland may adopt anti-abuse measures | 1010 |
| adopt a uniform and equitable approach at the national level for such transactions, whatever | 1222 |
| date as to the meaning of the term acquired, the appropriate solution may be to adopt a | 1616 |
| trust property. For these reasons, there is a need to adopt a more systematic approach to the | 1684 |
| |
|
ADOPTING............................3
|
| words, adopting Waters terminology, the default beneficiaries of a trust have a sufficiently | 212 |
| that arises is whether there is a basis for adopting a similar approach to interpreting or applying | 696 |
| could be preserved by adopting terminology that yields the same substantive effect. Highlighted | 1282 |
| |
|
ADOPTS..............................1
|
| Finally, the CCRA adopts the position that a power with a gift over to named heirs in default of | 224 |
| |
|
ADVANCING...........................1
|
| could be preserved while advancing the primary objective of harmonization to ensure that the | 1696 |
| |
|
ADVANTAGE...........................1
|
| beneficial ownership of property in order to take advantage of a rollover of property to a trust | 1408 |
| |
|
ADVANTAGES..........................1
|
| After all, when the advantages of a double taxation convention benefit the nationals of third | 1008 |
| |
|
ADVERTISING.........................3
|
| . Advertising Expenses | 38 |
| in a change in beneficial ownership. These terms are referred to in the context of advertising | 722 |
| . Advertising Expenses | 1650 |
| |
|
AFF.................................1
|
| () DTC , aff g () DTC hereinafter Trans-Canada. Note | 1724 |
| |
|
AFFILIATE...........................1
|
| interest payments to a shareholder (or affiliate thereof) that resided in a non-treaty country (vis- | 964 |
| |
|
AFFORDED............................4
|
| context, is uncertain. The rights afforded to discretionary beneficiaries individually differ from | 456 |
| those afforded discretionary beneficiaries as a class and this leads to confusion when analyzing | 458 |
| any rights against the assets of the trust. The only rights afforded to a beneficiary are personal | 734 |
| Brown, the potential appointee is not afforded any rights at the time the property is made | 1550 |
| |
|
AFFORDS.............................1
|
| Québec the same benefits that this concept affords the taxpayers in the common law provinces. | 1158 |
| |
|
AGE.................................1
|
| age would not be expected to result in a change in beneficial ownership of the property for the | 1310 |
| |
|
AGENCY..............................1
|
| Revenue Agency (the CCRA) has commented on what rights and obligations it considers to | 276 |
| |
|
AGENT...............................9
|
| only holds the property as an agent , mandatary, trustee, or other legal representative who does | 594 |
| owner. However, when a person holds the property otherwise than as a mere agent , mandatary, | 596 |
| acting as agent or nominee or the trust is a bare trust. Furthermore, absent sham or fraud, in | 702 |
| paid to a bare trust, agent or nominee must not be taken into account for the purposes of the | 950 |
| it is appropriate to consider an inserted party as a mere collection agent . | 978 |
| is not the beneficial owner. A nominee, agent or a trustee is under a legal obligation to transfer a | 1032 |
| to exclude the situation where a person obtains nominal title (as agent , mandatary, administrator | 1530 |
| to deal with property as agent of the transferor throughout the period that begins at the time of | 1572 |
| ITA, and would include a person who holds title as an agent , trustee, nominee, mandatary, | 1658 |
| |
|
AGGREGATE...........................1
|
| foreign share for share exchange. The aggregate fair market value of the Forco II shares | 940 |
| |
|
AGGREGATED..........................1
|
| be aggregated with the shares held by Aco and Bco, thereby rendering Opco connected with | 846 |
| |
|
AGREE...............................2
|
| Not all jurists agree with these conclusions. Catherine Brown states that outside a specific | 220 |
| subject to the power of appointment. Other authors agree with Brown that a potential | 1550 |
| |
|
AGREEMENT...........................4
|
| agreement ) as a consequence of the debtors failure to pay an amount to the creditor. The rules | 1040 |
| of the agreement (or when stipulated in the agreement, as in Olympia), and possession is not | 1190 |
| of the agreement (or when stipulated in the agreement , as in Olympia), and possession is not | 1190 |
| (d) a right as a member of a partnership under the terms of the partnership agreement , | 1326 |
| |
|
AGREEMENTS..........................1
|
| conditional sales agreements . In my view the foregoing is the proper test to determine the | 1186 |
| |
|
AGREES..............................1
|
| Justice (Chapter , p. ) and this author agrees with the view expressed by Me Bruneau. In | 1366 |
| |
|
AID.................................1
|
| Parliament enacted subsection () as an interpretative aid to promote harmonization of | 1058 |
| |
|
AIKEN...............................7
|
| First, there is the Aiken Industries, Inc. case, a decision of a U.S. Tax Court, that denied | 962 |
| The elasticity of the concepts employed by the Court in Aiken Industries and the manner in | 980 |
| In the Aiken Industries case, the Court considered it appropriate, in light of the blatant treaty | 988 |
| shares of the Dutch company. Similar to Aiken Industries, the Swiss authorities refused the | 996 |
| As in the case of Aiken Industries, the context in which this decision arose must be noted. | 1004 |
| Aiken Industries, Inc. v. Commissioner, TC ()hereinafter Aiken | 1820 |
| Aiken Industries, Inc. v. Commissioner, TC ()hereinafter Aiken | 1820 |
| |
|
AIMED...............................1
|
| and spirit of the law and because the transactions envisaged by the deceased were aimed at | 662 |
| |
|
AIMS................................1
|
| The harmonization project implemented by the Minister of Justice of Canada aims to ensure that | 80 |
| |
|
AL..................................1
|
| al , S.C.R. , C.T.C. . underscore added | 660 |
| |
|
ALBEIT..............................1
|
| While the subparagraph ()(f)(iii) deeming rule may seem to alleviate, albeit in a somewhat | 362 |
| |
|
ALBERTA.............................1
|
| The Wardean Drilling case, which was subject to the laws of the Province of Alberta , | 1174 |
| |
|
ALIA................................7
|
| beneficial ownership is used in the ITA in a variety of contexts, including, inter alia , | 48 |
| Subsection () was enacted with a view to harmonizing, inter alia , the treatment of | 68 |
| Property may be transferred to a trust on a rollover basis if, inter alia , the transfer does not | 520 |
| will not qualify as a Canadian newspaper where, inter alia , the right to produce and publish | 582 |
| ownership requirement in subparagraph (.)(b)(ii) thus reflects, inter alia , a tax policy | 1354 |
| inter alia , specifically defining the attributes of ownership, such as possession, use and risk, and | 1688 |
| See, inter alia , Canadas treaties with France, Germany, the UK, Brazil, China, | 1818 |
| |
|
ALIENATED...........................1
|
| has a right to recover wrongly alienated or misappropriated trust property. Waters is of the | 158 |
| |
|
ALLARD..............................1
|
| M.-P. ALLARD , Effet rétroactif des obligations conditionelles en droit fiscal | 1848 |
| |
|
ALLEVIATE...........................1
|
| While the subparagraph ()(f)(iii) deeming rule may seem to alleviate , albeit in a somewhat | 362 |
| |
|
ALLOW...............................5
|
| by the person. This latter category appears to be intended to allow , through the interaction with | 740 |
| payment. There were sufficient indicators to allow the Court to conclude that the Luxembourg | 1000 |
| the settlor retains a general power to appoint in his or her will was to allow for subsection () | 1328 |
| conditions enumerated in that subsection. Subsection .() is designed to allow , in certain | 1482 |
| property. A definition of acquired or acquisition could be developed that would allow all | 1626 |
| |
|
ALLOWANCE...........................4
|
| purchase of the trucks instead of a lease. It therefore claimed capital cost allowance and | 1126 |
| for the purpose of claiming capital cost allowance and investment tax credits and deducting the | 1132 |
| regard to capital cost allowance provisions of the ITA. As long as ownership or the normal | 1168 |
| for the purposes of claiming capital cost allowance , the taxpayer had acquired equipment in the | 1176 |
| |
|
ALLOWED.............................1
|
| and commercial transactions. In operational terms, it also allowed Revenue Canada to plan and | 1222 |
| |
|
ALLOWING............................1
|
| However, a careful reading of this case indicates that the Court was intent on not allowing an | 968 |