| |
|
AGENTS.............................................................................................................1
|
| corporation and the right of the corporation and its directors, employees and agents to rely on such | 1552 |
| |
|
AGREE..............................................................................................................2
|
| I agree that being 'entitled' to property means being able to 'legally recover' it, that is, in the present | 732 |
| reason must be in the statute itself, a point with which I strongly agree . | 2654 |
| |
|
AGREEMENT..........................................................................................................11
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| agreement of purchase and sale is referred to as the beneficial owner because the remedy of | 288 |
| The leading modern British authority is Uniacke v Attorney-General (In Re Miller's Agreement ), | 642 |
| 'beneficially entitled to any property that formulated by Wynn-Parry, J., in In re Miller's Agreement , | 700 |
| payment of it only as the collective agreement provided. The money had to be retained by the | 826 |
| employer and be paid out as vacation pay at the time specified in that agreement and not before. In | 826 |
| Unanimous shareholder agreement - Declaration by single shareholder | 1502 |
| deemed to be a unanimous shareholder agreement . | 1506 |
| insurer at that time in respect of a bond, debenture, mortgage, hypothecary claim, agreement | 1738 |
| (.)(a) with the trust if, at any time after the particular agreement was entered into and | 2118 |
| (ii) a property that, under the terms or conditions in respect of which or any agreement | 2430 |
| Supra note at ; cited in agreement in MacKeen at supra note C.T.C. . | 2954 |
| |
|
AGREES.............................................................................................................1
|
| swap arrangement with a resident of a non treaty country under which he agrees to pay the non treaty | 3178 |
| |
|
AIKEN..............................................................................................................1
|
| tax Court decision Aiken Industries v. Commissioner T.C. , () acq. - C.B. as cited in | 3164 |
| |
|
AKIN...............................................................................................................1
|
| of the cestui qui trust as something akin to what we call equitable title or beneficial ownership | 350 |
| |
|
AL.................................................................................................................13
|
| - Mount RoyalWalsh Inc. v. Ship 'Jensen Star' et al , () N. R. at . | 514 |
| Lessard et al who state: | 1354 |
| We thus have to refer to the jurisprudence in order to determine its meaning. In Covert et al v. | 1356 |
| Cowan et al v. Minister of Finance of Nova Scotia). This passage was cited with approval by Martland J. | 2898 |
| Covert et al ., Executors of Jodrey Estate v. Minister of Finance of Nova Scotia, Carswell | 2930 |
| () A.P.R. ; C.T.C. . (Also Cowan et al v. Minister of Finance of Nova Scotia) | 2942 |
| as being exceptional on its facts. Reference is also made to the decision in Atco Ltd. et al v. Calgary Power | 2998 |
| et al , D.L.R. (d) S.C.C.. The decision is also referred to in Yarmouth Industrial Leasing Ltd. v. R. | 3000 |
| Covert et al ., Executors of Jodrey Estate v Minister of Finance of Nova Scotia, Carswell | 3034 |
| See Critchfield et al , Tax Notes Int?l, Feb. , , p. at paragraph . See also M. Cooper, | 3152 |
| Covert et al ., Executors of Jodrey Estate v. Minister of Finance of Nova Scotia, C.T.C. | 3326 |
| exceptional on its facts. Reference is also made to the decision in Atco Ltd. et al v. Calgary Power et al, | 3330 |
| exceptional on its facts. Reference is also made to the decision in Atco Ltd. et al v. Calgary Power et al , | 3330 |
| |
|
ALBERTA............................................................................................................4
|
| See for example, Judicature Act, R.S.N.S. , c. , and in Alberta , Judicature Act, S.A. () | 2808 |
| See for example, Judicature Act, R.S.N.S. , c., and in Alberta , Judicature Act, S.A. () | 2840 |
| ("Rockingham"), a company incorporated in Alberta . His wife was the sole shareholder of a separate | 2902 |
| companies were incorporated in Alberta . The testator, his wife and daughters were all Nova Scotia | 2906 |
| |
|
ALFRED.............................................................................................................2
|
| that case, Alfred Pell, a citizen of the United States, left the residue of his estate by his will upon | 2590 |
| in my opinion upon the construction of the will of Alfred Pell once the residue had become | 2682 |
| |
|
ALIKE..............................................................................................................2
|
| important task for tax planners and legislators alike will be differentiating between who the | 262 |
| important task for tax planners and legislators alike will be differentiating between who the | 1688 |
| |
|
ALIVE..............................................................................................................2
|
| Equity is therefore very much alive in the modern common law, enforcing rights and remedies with | 374 |
| to time alive .' Dickson J. found that Mrs. McCreath could apply to the Court to require the trustee | 934 |
| |
|
ALLEGED............................................................................................................1
|
| alleged that justice had not been done, not because of a defect in the law itself but in the law's | 328 |
| |
|
ALLOCATE...........................................................................................................2
|
| As a result of this definition, if the trustee has a discretionary power to allocate income or capital | 912 |
| As a result of this definition, if the trustee has a discretionary power to allocate income or capital | 2082 |
| |
|
ALLOWANCE..........................................................................................................2
|
| example, capital cost allowance , terminal losses, or capital losses by the beneficiary. Thus, the | 204 |
| example, capital cost allowance , terminal losses, or capital losses by the beneficiary. Thus, the | 1630 |
| |
|
ALLOWING...........................................................................................................2
|
| collection of rights allowing one to use and enjoy property, including the right to convey it to | 452 |
| The practice became so widespread that in the British Parliament passed a statute allowing | 2836 |
| |
|
ALLOWS.............................................................................................................1
|
| is the invention and development of the trust. This simple concept allows the separation of | 2542 |
| |
|
ALTERNATIVE........................................................................................................3
|
| the application of money to one's benefit, and 'sue for' to an ultimate or alternative resort as the | 704 |
| for to an ultimate and alternative resort as the effective cause of payment, I am disposed to accept | 820 |
| sue for to an ultimate and alternative resort as the effective cause of payment, I am disposed to | 2498 |
| |
|
ALTOGETHER.........................................................................................................1
|
| support from an altogether more modern and more radical conception which sees the very | 1114 |
| |
|
AMEND..............................................................................................................1
|
| See briefing Book, An Act To Amend the Canada Business Corporations Act and the Canada | 3134 |
| |
|
AMENDED............................................................................................................5
|
| under the Income Tax Act R.S.C. , c. (th Supp.) As amended (hereinafter the I.T.A.) inlight of Stubart | 2966 |
| For example, subsection () of the ITA was amended by the Budget, effective . The | 3016 |
| Canada Business Corporations Act, R.C.S. c.C-, as amended (now repealed). | 3140 |
| virtue of amended subsection (). | 3212 |
| Subsection () of the I.T.A. was amended by the Budget, effective . The | 3312 |
| |
|
AMENDMENT..........................................................................................................1
|
| The amendment to subsection ()now permits this result. | 3380 |
| |
|
AMENDMENTS.........................................................................................................12
|
| - It is not clear after the Technical Amendments , if the expressions beneficial | 220 |
| Technical Amendments are, however, based on the premise that the beneficiary of a trust is the | 258 |
| owner in the context of these amendments is that the beneficiary is one who both before and after | 260 |
| resolved in the March amendments to the I.T.A.. Its importance will also no doubt be | 1150 |
| governing amendments in the context of self benefit trusts and qualifying dispositions. | 1154 |
| It is not clear after the Technical Amendments , if the expressions beneficial | 1648 |
| Technical Amendments are, however, based on the premise that the beneficiary of a trust is the | 1684 |
| owner in the context of these amendments is that the beneficiary is one who both before and after | 1686 |
| The Amendments introduce throughout the I.T.A. the notion that a beneficiary is the | 1974 |
| Prior to the Amendments , if one were to describe for tax purposes when a transfer of property | 2050 |
| amendments . | 2804 |
| to the beneficiaries and not to the trust or trustee. Finally, the Amendments are based on the premise | 3236 |
| |
|
AMERICAN...........................................................................................................7
|
| Dickson J. also referred to American authorities on the meaning of 'beneficially entitled' to indicate | 652 |
| being interposed between the beneficiary and the payer. American author Joni Walser gave the | 1394 |
| sums required for American income tax and the trustees fees and expenses) to her order at a New | 2596 |
| American Trust Co. v. M.N.R. Ex. C.R. ; C.T.C. (Exch. Ct.). | 2926 |
| American authors, Scott for example, view the beneficiary as an equitable owner of trust property. In his | 3058 |
| C.T.C. (Fed. T.D.) ; Pan American Trust Co. v. Minister of National Revenue, Ex. C.R. | 3204 |
| S.C.R. , D.L.R. .Archer-Shee was also cited in Pan American Trust Co. V. | 3368 |
| |
|
AMES...............................................................................................................2
|
| Professor J.B. Ames , who observed that | 1070 |
| Grays comments are helpful in pointing out that the more generally accepted view is that of Ames | 1118 |
| |
|
AMMON..............................................................................................................1
|
| owner to convey the property to him and transfer legal title to him -Csak vs. Ammon () | 510 |
| |
|
AMONGST............................................................................................................2
|
| amongst a group of people named in the trust, the named persons are 'beneficially interested' in | 914 |
| amongst a group of people named in the trust, the named persons are considered as beneficially | 2082 |
| |
|
AMOUNTS............................................................................................................12
|
| amounts of income or capital they each will receive. A trustee may also have powers such as a | 124 |
| selecting the trust beneficiaries or the amounts of income or capital they each will receive. A | 426 |
| amounts cannot be considered paid or payable to them for tax purposes until administration is | 1038 |
| amounts of debts owed by the person to the other person immediately before that time. | 1730 |
| pay certain amounts each year to the RRIF annuitant. Some of the property held by the RRIF may | 1918 |
| beneficially interested in amounts payable under the annuity, is the annuitant for a term not | 2114 |
| B is the total of all amounts each of which is the fair market value at that time of a beneficial | 2346 |
| the beneficiary's interests in the trust), the total of all amounts each of which is an amount | 2352 |
| rents the tax liability extended only to the full amounts of the actual sums annually received in the | 2604 |
| Under the circumstances, I do not think that the amounts which the appellant received were other | 2718 |
| amounts received by a beneficiary from a trust to be income from property. The matter of when a | 2800 |
| Subsection () added by ---, c., applicable with respect to amounts included or | 3100 |