| |
|
ACTIVE.............................................................................................................5
|
| The Chancellor and later the Courts of Chancery also became active in the equitable administration | 336 |
| we today refer to as a bare trust to include active duties on the part of the trustee, and complex | 420 |
| notwithstanding that the trustee has active duties with respect to the trust property or there is more | 982 |
| makes clear that the trustee had certain active duties in relation to the sale or purchase of stocks | 2750 |
| notwithstanding that there were multiple beneficiaries and trustees with active trustee duties. The | 2754 |
| |
|
ACTS...............................................................................................................7
|
| - Most provinces in Canada enacted Judicature Acts by the 's. This legislation | 88 |
| Most provinces in Canada enacted similar Judicature Acts by the 's. This legislation | 358 |
| At the time that the Judicature Acts came into effect in Canada it was generally believed that the | 364 |
| rules of equity and the rules of the common law, most Judicature Acts | 370 |
| The Trustee Acts of eight of the provinces use the phrase 'beneficially interested' in the sense of a | 890 |
| There is no liability on the beneficiary for the trustee's acts on the principle of respondeat superior | 2638 |
| income to beneficiaries, for the purposes of the Income Tax Acts , you may eliminate the trustees. | 2690 |
| |
|
ACTUAL.............................................................................................................2
|
| others'. Ownership also infers the "right to possess a thing despite any actual or constructive | 452 |
| rents the tax liability extended only to the full amounts of the actual sums annually received in the | 2604 |
| |
|
ADAMS..............................................................................................................1
|
| back at any time. See Adams v. R., (sub nom. R. v. Robinson) D.T.C. , D.L.R. (th) , | 3200 |
| |
|
ADAPTATION.........................................................................................................1
|
| A second significant development in the evolution of uses and trusts was the adaptation of the | 386 |
| |
|
ADDITION...........................................................................................................9
|
| addition , a person not otherwise 'beneficially interested' in a trust may be deemed to be | 902 |
| But in addition to his capacity of representing the deceased, the executor in equity is looked upon | 1046 |
| over property. In addition to dominion and control, another important component of beneficial | 1402 |
| ownership, for example subsection (). In addition , the meaning of beneficial owner in | 1896 |
| the addition of a definition of beneficial ownership as those words are used in the I.T.A. | 2032 |
| addition , a person not otherwise beneficially interested in a trust may be deemed to be | 2072 |
| 'beneficially interested' in a trust also includes, in addition to any person or partnership explicitly referred | 3020 |
| the definition. This addition implies that beneficial ownership for tax purposes may be viewed as belonging | 3234 |
| beneficially interested in a trust also includes, in addition to any person or partnership explicitly referred | 3316 |
| |
|
ADDITIONAL.........................................................................................................5
|
| power of appointment to select additional beneficiaries. As a result, language such as legal and | 126 |
| trustee may also have powers such as a power of appointment to select additional beneficiaries. | 426 |
| ownership over property of the deceased. It would be unnecessary to use additional words such as | 724 |
| company to own beneficially securities beneficially owned by its affiliates. These additional | 1326 |
| expressions used is common. An additional category has been added for rogue provisions that do | 1702 |
| |
|
ADDITIONALLY.......................................................................................................2
|
| remedies, the granting or withholding of which is still a matter of judicial discretion. Additionally , equity | 2816 |
| Additionally , equity will not impose an obligation against a bona fide purchaser for value of a legal interest | 2860 |
| |
|
ADDRESS............................................................................................................1
|
| Articles - of the OECD Model Treaty address the taxation of dividends, interest and | 1334 |
| |
|
ADDRESSES..........................................................................................................2
|
| .()(k), which addresses the situation where the transferor is a trust, in which a taxpayers | 1816 |
| Paragraph .()(k) addresses the matter of when a taxpayers beneficial ownership in | 1912 |
| |
|
ADJECTIVE..........................................................................................................1
|
| The adjective 'beneficial,' when added to the word 'owner,' is widely used in legal contexts "to | 484 |
| |
|
ADJUSTED...........................................................................................................2
|
| ()(c)(ii)(II) the total of the adjusted cost bases to the parent of all shares of the capital | 1854 |
| by which the adjusted cost base of an interest or a part of an interest disposed of by the | 2354 |
| |
|
ADMINISTER.........................................................................................................3
|
| results from a recognition of the beneficiary's to compel the trustee to duly administer the trust. In | 290 |
| bodies of law, equity and common law, but one court would now administer these. The fused | 366 |
| trustees, and to force the trustees if necessary, to administer this property during her life so as to | 2614 |
| |
|
ADMINISTERED.......................................................................................................3
|
| equity were administered in England by one court. | 356 |
| with subject matter formerly administered by the courts of equity and it uses phrases long familiar | 634 |
| whether the trustee has properly administered the trust. Sometimes, however, it is the relationship | 2572 |
| |
|
ADMINISTERING......................................................................................................1
|
| administering the property of another person. In legal theory, however, he is not a mere agent but | 1098 |
| |
|
ADMINISTRATION.....................................................................................................8
|
| administration . The Chancellor, to whom the King generally referred these petitions, often held high | 330 |
| The Chancellor and later the Courts of Chancery also became active in the equitable administration | 336 |
| personal representative until the administration of the estate is complete. The beneficiary cannot, | 1034 |
| amounts cannot be considered paid or payable to them for tax purposes until administration is | 1038 |
| administration . | 1050 |
| (although reasons for the finding were not provided). The business was under the administration of | 2762 |
| Pending the Administration of An Estate, The Conveyancer, and Catherine Brown, The Transfer of | 3044 |
| business was under the administration of the testatrix's husband, the father of the appellants, who was also | 3090 |
| |
|
ADMINISTRATOR......................................................................................................1
|
| administrator and the voting powers over the stocks. There was clearly an intermediate original of | 2734 |
| |
|
ADOPT..............................................................................................................2
|
| It seems to me that I must adopt that latter view. Without in the least impugning the correctness of | 2622 |
| classifications and distinctions in this Act I must adopt the view that she has income from the | 2624 |
| |
|
ADVANTAGE..........................................................................................................1
|
| gap in the legislation of which the testator took advantage . | 804 |
| |
|
ADVERB.............................................................................................................1
|
| context, to have the right and power, by lawful means, to fully enjoy the property. The adverb | 734 |
| |
|
ADVERSE............................................................................................................1
|
| course, two persons with adverse interests cannot be owners of the same thing. What the cestui | 1074 |
| |
|
ADVOCATE...........................................................................................................1
|
| that follows from those who advocate Maitlands in personam thesis about the nature of the beneficiaries | 3292 |
| |
|
ADVOCATES..........................................................................................................2
|
| Is the beneficiary the beneficial owner of trust property as the rights in rem advocates would claim, | 1994 |
| argue that the rights are in personam would claim? If the latter advocates are correct, does the | 1996 |
| |
|
AFFAIRS............................................................................................................2
|
| supervise the management of, the business and affairs of the corporation, the declaration is | 1506 |
| Mr. Maugham's description of this state of affairs from a legal point of view, for the purposes of | 2624 |
| |
|
AFFECT.............................................................................................................3
|
| statutes affect the determination of who is the beneficial owner for purposes of the I.T.A.? Can | 2002 |
| Apart from special provisions - in particular settlements which do not affect the general | 2636 |
| capital dividend, it did not affect the ability of the beneficiary to flow through the exemption. Thus a | 3378 |
| |
|
AFFECTING..........................................................................................................1
|
| provisions affecting qualifying disposition. | 56 |
| |
|
AFFILIATE..........................................................................................................6
|
| particular person, a person not dealing at arm's length with the person, a controlled foreign affiliate , | 906 |
| or a nonresident corporation that would be a controlled foreign affiliate if it were a corporation | 908 |
| controlled by the person or by an affiliate of such company, and subsection () deems a | 1326 |
| (i) beneficially owned by non-resident persons (other than any foreign affiliate of a taxpayer | 1880 |
| affiliate , or a non-resident corporation that would be a controlled foreign affiliate if it were a | 2078 |
| affiliate, or a non-resident corporation that would be a controlled foreign affiliate if it were a | 2078 |
| |
|
AFFILIATED.........................................................................................................5
|
| related affiliated , or at arms length? | 172 |
| related, affiliated , or at arms length? The answer to each of these questions | 1590 |
| designated entity in respect of the Canadian service provider) that are affiliated with the | 1866 |
| than another designated entity in respect of the Canadian service provider) that are affiliated | 1872 |
| who do shares belong to, or who is related or affiliated . It is also integral in | 2012 |
| |
|
AFFILIATES.........................................................................................................4
|
| affiliates . These deeming provisions add meaning to the expression beneficially owns directly or | 1302 |
| beneficially voting securities beneficially owned by its affiliates . In subsection () of the Ontario | 1324 |
| company to own beneficially securities beneficially owned by its affiliates . These additional | 1326 |
| of a security of a corporation or any of its affiliates , | 1570 |
| |
|
AFFIRMED...........................................................................................................1
|
| (), Beav. , E.R. ; affirmed (), Cr Ph, , E.R. . | 3352 |
| |
|
AFFMG..............................................................................................................2
|
| Canadian Pacific Ltd. v. R., C.T.C. (F.C.A.), affmg , C.T.C. (T.C.C.); British | 2978 |
| C.T.C. (S.C.C.); Canadian Pacific Ltd. v. R., C.T.C. (F.C.A.), affmg , C.T.C. | 2994 |
| |
|
AFFORDED...........................................................................................................2
|
| the provision would be interpreted in a manner that afforded different rights or obligations to a beneficiary | 3244 |
| that afforded different rights or obligations on a beneficiary under a Quebec trust. This provision is | 3262 |
| |
|
AGE................................................................................................................1
|
| exceeding years minus the age in whole years of the taxpayer at the time the annuity was | 2116 |
| |
|
AGENCY.............................................................................................................1
|
| as beneficial owner, if held through a bare trust, agency or subsection () arrangement, and | 1838 |
| |
|
AGENT..............................................................................................................24
|
| ownership by a person where a bare trustee, agent , or other intermediary holds legal title to the | 198 |
| property. Thus if an agent holds legal title for a taxpayer, it is the taxpayer and not the agent | 198 |
| property. Thus if an agent holds legal title for a taxpayer, it is the taxpayer and not the agent | 198 |
| considered to act as an agent for all the beneficiaries under the trust with respect to all dealings | 214 |
| intermediary, like a trustee, a legal representative, or an agent | 514 |
| ownership' includes "ownership through a trustee, legal representative, agent or other | 552 |
| language, the transfer of property to an agent , another intermediary, or to a bare trustee, is well | 602 |
| be included as the one for whom an agent holds legal title for a special purpose, for example for the | 974 |
| agent or other legal representative holds legal title. However, even in this simple situation there is | 976 |
| at all, but a mere agent , upon whom the law has conferred the power and imposed the duty of | 1096 |
| administering the property of another person. In legal theory, however, he is not a mere agent but | 1098 |
| representative, agent or other intermediary; | 1214 |
| beneficial ownership through a bare trustee or agent . In my view, in this context is not clear what is | 1238 |
| to shares held by an agent or other intermediary where legal title is held for the beneficial owners | 1278 |
| agent or nominee, is interposed between the beneficiary and the payer, unless the beneficial owner | 1350 |
| underlying asset. The intent was to prevent an intermediary, such as an agent or nominee, from | 1394 |
| In principle a person should be considered a mere nominee or agent and thus not a beneficial | 1398 |
| ownership by a person where a bare trustee, agent , or other intermediary holds legal title to the | 1624 |
| property. Thus if an agent holds legal title for a taxpayer, it is the taxpayer and not the agent | 1626 |
| property. Thus if an agent holds legal title for a taxpayer, it is the taxpayer and not the agent | 1626 |
| reasonably be considered to act as an agent for all the beneficiaries under the trust with respect to | 1640 |
| ownership through a bare trust, agent or other intermediary through a subsection () | 1712 |
| () applies, the trust is deemed to deal with the property as agent for the transferor throughout | 1806 |
| principle - the trustee is not the agent for the beneficiary who can neither appoint nor dismiss him. | 2636 |