| |
|
ABBREVIATED........................................................................................................2
|
| beneficial owner, which may have been useful as an abbreviated way to describe the beneficiarys | 126 |
| abbreviated way to describe the beneficiary's right on a simple transfer to a trustee (nominal title | 428 |
| |
|
ABILITY............................................................................................................9
|
| ability to enforce that right through the equitable jurisdiction of the court. | 304 |
| courts as the ability to 'sue for and recover' the property in question. A partial history of this 'sue for | 624 |
| of the United States expressly included in its definition the element of the ability to sue to enforce | 658 |
| legislation was clear and succinctly described as the ability to sue for and recover property. The | 988 |
| entitlement has been summarized by the courts as the ability to sue for and recover the property | 2468 |
| the impression that his finding of beneficial ownership was based on the ability of the beneficiary to | 2746 |
| the beneficial owner of a legal estate and state at page "the ability of the beneficial owner of the legal | 2834 |
| them, it has been argued that there is an ability to tax beneficiaries with respect to the assets of a trust or | 3052 |
| capital dividend, it did not affect the ability of the beneficiary to flow through the exemption. Thus a | 3378 |
| |
|
ABSENCE............................................................................................................6
|
| or beneficial ownership would include, in the absence of any indication to the contrary, ownership | 226 |
| transmissibility and absence of term, the duty to prevent harm, liability to execution, and the | 464 |
| legislation and contemplates a large and . . . sweeping jurisdiction such that, in the absence | 1250 |
| or beneficial ownership would include, in the absence of any indication to the contrary, ownership | 1654 |
| owner of property is. In the absence of specific statutory guidelines, how does one determine this | 1980 |
| purchase-money is paid, in the absence of express contract as to the time of delivering possession. In other | 3122 |
| |
|
ABSENT.............................................................................................................1
|
| Noticeably absent in the CBCA are the equivalent deeming provisions used in both pieces of | 1328 |
| |
|
ABSOLUTE...........................................................................................................9
|
| interested' in a trust if that person has any right, whether contingent, absolute , immediate, future, | 900 |
| absolute disposal and for the absolute benefit of the beneficiary. A 'beneficial owner' may also | 974 |
| absolute disposal and for the absolute benefit of the beneficiary. A 'beneficial owner' may also | 974 |
| property and there is immediately after the transfer no absolute or contingent right of a person | 1772 |
| no person (other than the taxpayer) or partnership has any absolute or contingent right as a | 1778 |
| (e) a person who has a right (whether immediate or future and whether absolute or contingent) | 1964 |
| interested in a trust if that person has any right ? whether contingent, absolute , immediate, future, | 2070 |
| (e) a person who has a right (whether immediate or future and whether absolute or contingent) | 2208 |
| partnership that has any right (whether immediate or future, whether absolute or contingent or | 2216 |
| |
|
ACCEPTED...........................................................................................................3
|
| not been accepted in the conventional teaching on the nature of the cestui qui trusts rights as it | 1060 |
| The more generally accepted view of the nature of beneficial rights is that once expressed by | 1068 |
| Grays comments are helpful in pointing out that the more generally accepted view is that of Ames | 1118 |
| |
|
ACCEPTS............................................................................................................1
|
| that a beneficiary of a trust beneficially owns trust assets. Even if one accepts that a beneficiary | 1234 |
| |
|
ACCOMPANYING.......................................................................................................1
|
| context of the new definition of disposition and the accompanying rollover rules in the March | 2802 |
| |
|
ACCORDANCE.........................................................................................................4
|
| que trust, to dispose of the land in accordance with his instructions, and to take all necessary | 108 |
| in accordance with conveyor's instructions, and to take all necessary proceedings to protect or | 392 |
| convey the legal estate in accordance with the terms of the contract of sale. | 1192 |
| subsection () in accordance with any written voting instructions received from the beneficial owner. | 1538 |
| |
|
ACCOUNT............................................................................................................3
|
| Taking those cases into account , the Court of Appeal found that during the time the vacation pay | 824 |
| account of the tax payable under this Act by that person an amount equal to | 2510 |
| York Bank account were income arising from securities. | 2606 |
| |
|
ACCRUAL............................................................................................................1
|
| " accrual " is to the beneficiary. (Emphasis added) | 2652 |
| |
|
ACCRUE.............................................................................................................1
|
| makes the income of it accrue to him eo instanti and directly as it leaves the hand of the party who | 2646 |
| |
|
ACCUMULATING.......................................................................................................1
|
| the trust and who does not have an income interest in the trust, the trust's accumulating | 2324 |
| |
|
ACCUMULATION.......................................................................................................1
|
| such duties as the sale of land, the accumulation of profits, the management of estates and | 414 |
| |
|
ACCURATE...........................................................................................................2
|
| accurate . The distinguishing aspect of this description is the statement that beneficial use, | 566 |
| and that to speak of equitable ownership is just as accurate a use of terms as to speak of legal | 2566 |
| |
|
ACCURATELY.........................................................................................................3
|
| accurately describes the simple transfer of property to A for the use of B or, or in modern day | 602 |
| ownership is a perfectly proper use of terms and one which accurately expresses his rights | 2566 |
| one which accurately expresses his rights. See A.W. Scott, The Nature of the Rights of the Cestui que | 3060 |
| |
|
ACHIEVE............................................................................................................1
|
| To achieve this goal the following steps should be considered. | 50 |
| |
|
ACHIEVED...........................................................................................................1
|
| achieved in Canadian law, by finding that a beneficiary of a complex trust had a specific interest in | 2742 |
| |
|
ACHIEVING..........................................................................................................2
|
| acquire the property by achieving full ownership and will cease to be merely beneficially entitled to | 540 |
| fully acquire the property by achieving full ownership and will cease to be merely 'beneficially | 746 |
| |
|
ACKNOWLEDGED.......................................................................................................1
|
| registered in someone else's name and the applicant is the acknowledged beneficial owner thereof, | 1256 |
| |
|
ACQ................................................................................................................1
|
| tax Court decision Aiken Industries v. Commissioner T.C. , () acq . - C.B. as cited in | 3164 |
| |
|
ACQUIRE............................................................................................................10
|
| acquire the property with notice of the trust, or in some situations where the property is acquired | 96 |
| parties who acquire the property with notice of the trust, or in some situations where the property is | 376 |
| acquire the property by achieving full ownership and will cease to be merely beneficially entitled to | 540 |
| fully acquire the property by achieving full ownership and will cease to be merely 'beneficially | 746 |
| rights. A person may acquire an equitable interest in property in a number of ways including | 1180 |
| () A corporation may permit any of its subsidiary bodies corporate to acquire shares of the | 1468 |
| property, the taxpayer is deemed to acquire the property at its fair market value. | 1768 |
| trust in which the particular individual is beneficially interested, to acquire , or | 2112 |
| property at that time, the taxpayer is deemed to acquire the property at that fair market value, | 2190 |
| relating to which, is convertible into or exchangeable for or confers a right to acquire , directly or | 2430 |
| |
|
ACQUIRED...........................................................................................................14
|
| acquire the property with notice of the trust, or in some situations where the property is acquired | 96 |
| acquired through the fraud of the trustee. The enforcement of these third party rights generally | 378 |
| decision. At issue was whether a corporation, by reason of the death of the deceased acquired or | 544 |
| at a later time. Under this part of the deeming rule, the trust must have acquired property from the | 906 |
| property seized by a creditor, and property acquired by an insurer. The meaning of the expression | 1706 |
| another person where the beneficial ownership of the property is acquired or reacquired at | 1726 |
| acquired or reacquired at that time by the person; and | 1734 |
| property is acquired or reacquired by the insurer in consequence of the failure to pay all or | 1736 |
| at a later time. Under this part of the deeming rule, the trust must have acquired property from the | 2076 |
| acquired | 2116 |
| (b) an inter vivos trust, no beneficial interest in which was acquired for consideration payable | 2364 |
| any beneficial interest in the particular trust acquired by such a person shall be deemed to | 2366 |
| have been acquired for no consideration; | 2368 |
| which the property was acquired , namely the acquisition by the particular entity of | 2412 |
| |
|
ACQUIRES...........................................................................................................4
|
| ()(c) where a taxpayer acquires a property by way of gift, bequest or inheritance or | 1766 |
| () For the purposes of this Part, where at any time a taxpayer acquires property, | 2186 |
| of an antecedent equitable claim. Such a person acquires the legal title free from the obligations of equity. | 2818 |
| who had no notice of an antecedent equitable claim. Such a person acquires the legal title free from the | 2860 |
| |
|
ACQUIRING..........................................................................................................1
|
| acquiring or becoming beneficially entitled to the property. This meaning of beneficial ownership | 548 |
| |
|
ACQUISITION........................................................................................................3
|
| that time from the person by the other person and the acquisition or reacquisition of the | 1728 |
| transfer, at the time of the acquisition of the property, to the particular entity from the entity from | 2410 |
| which the property was acquired, namely the acquisition by the particular entity of | 2412 |
| |
|
ACQUISITIONS.......................................................................................................1
|
| ()(g) each of the following acquisitions of property by a particular entity is deemed to be a | 2410 |
| |
|
ACTION.............................................................................................................14
|
| expression is used and the equitable cause of action and remedy applicable. This point is of such | 76 |
| history of equitable remedies, defenses and causes of action . They import with them notions of a | 82 |
| provinces). As a result, equitable remedies, defenses and causes of action are available in the | 92 |
| remedies, defenses and causes of action . | 280 |
| is used and the equitable cause of action and remedy applicable. This point is of such fundamental | 284 |
| provinces). As a result, equitable remedies, defenses and causes of action were available for the | 360 |
| owner of the property, whether real property, chooses sic in action or other personal property, has | 740 |
| that prerogative is exercised, all he has is a chose in action . Such a person would not have an | 836 |
| beneficially interested in the trust may only have the right to bring an action to have the trustee | 870 |
| beneficially interested in the trust may only have the right to bring an action to have the trustees | 1174 |
| the right to block any action taken by the mortgagee by bringing the mortgage back into good | 1198 |
| action to require the trustee perform the terms of the trust, including the exercise of their discretion | 2280 |
| focus has been on whether a beneficiarys right is restricted to a personal action against the | 2556 |
| trust property and not an action against the trustee for the proper performance of the trust. | 2580 |