| |
|
ARRANGEMENTS.......................................................................................................6
|
| beyond former arrangements that were considered to be bare trusts under Technical News | 216 |
| arrangements , self-benefit and Q.D. trusts remain subject to subdivision k. | 228 |
| any asset can now be transferred to a trust. Thus trust arrangements evolved far beyond what | 418 |
| Act considerably beyond former arrangements that were considered to be bare trusts under | 1644 |
| arrangements , self-benefit and Q.D. trusts remain subject to subdivision k. | 1656 |
| subsection () arrangements were introduced in it was not claimed that the new provision intended | 3208 |
| |
|
ARTICLE............................................................................................................5
|
| expression beneficial owner is not a term that needs defining under Article but rather should be | 1414 |
| See OECD Model Treaty Article () Double Taxation Conventions, Kluwer Law and Tax | 3148 |
| OECD Model Convention, Commentary to Article , para.. | 3150 |
| Technical Explanation, Article ,. This definition is included in paragraph of the protocol of the U.S.- | 3158 |
| context of its domestic law under Article (), anomalous results may occur. See for example Tillinghurst, | 3186 |
| |
|
ARTICLES...........................................................................................................3
|
| Articles - of the OECD Model Treaty address the taxation of dividends, interest and | 1334 |
| Articles (), () and () of the UN Model treaty also refer to the beneficial owner of the | 3144 |
| When the dividend, interest and royalty articles of existing U.S. treaties were negotiated and ratified, the | 3154 |
| |
|
ASCERTAIN..........................................................................................................2
|
| ascertain the circumstances in which the trust will NOT be considered the owner for some tax | 266 |
| ascertain the circumstances in which the trust will NOT be considered the owner for some tax | 1692 |
| |
|
ASCERTAINED........................................................................................................1
|
| specifically ascertained , the respondents wife was sole beneficial owner of the interest and | 2684 |
| |
|
ASCERTAINING.......................................................................................................2
|
| indirectly by making it clear that the corporate veil is to be ignored for the purpose of ascertaining | 1302 |
| ascertaining a meaning for the words beneficial owner, beneficial ownership, or beneficially | 2526 |
| |
|
ASPECIFIED.........................................................................................................1
|
| Aspecified beneficiary of the trust for the year) who, in the calendar year ending in the year, | 2100 |
| |
|
ASPECTS............................................................................................................2
|
| formal, if the owner is fettered in regard to both aspects either in law or in fact. On the other hand, | 1386 |
| deems the income to be income form property .However, some aspects of the character of dividends | 3376 |
| |
|
ASSENT.............................................................................................................1
|
| proprietor of a property as the person in whom (with his or her assent ) it is for the time being | 2874 |
| |
|
ASSERT.............................................................................................................2
|
| claim to beneficial entitlement which it can assert . There is nothing in the particular statute or in | 800 |
| the cestui is able to assert an equitable ownership of the trust property against almost all the | 1092 |
| |
|
ASSERTS............................................................................................................1
|
| asserts that the cestui que trust has a right in rem, i.e. that he is the equitable owner of the trust | 1060 |
| |
|
ASSESSABLE.........................................................................................................1
|
| husband was assessable on the trust income. Lord Carson said: | 2680 |
| |
|
ASSESSED...........................................................................................................3
|
| owned by the deceased's grandchildren. When Mr. Jodrey died, duty was assessed against the | 754 |
| securities. Frances was married to Sir Martin Archer-Shee, who was assessed under the British | 2594 |
| was the sole beneficiary might avoid being assessed on a disposition of the property at the time of transfer. | 3306 |
| |
|
ASSESSING..........................................................................................................2
|
| This conclusion is reached as a consequence of both case law , and the CCRAs assessing | 3196 |
| The CCRAs assessing position with respect to so called protective trusts as described in | 3304 |
| |
|
ASSET..............................................................................................................3
|
| any asset can now be transferred to a trust. Thus trust arrangements evolved far beyond what | 418 |
| underlying asset . The intent was to prevent an intermediary, such as an agent or nominee, from | 1394 |
| meaning of beneficial ownership by looking to the asset that the beneficiary clearly owns (that | 1914 |
| |
|
ASSETS.............................................................................................................41
|
| trust assets is. There may be multiple beneficiaries. These beneficiaries may have vested or | 122 |
| real' or 'beneficial owner' of trust assets is. There may be multiple beneficiaries. These | 424 |
| interest in specific trust assets , again for tax purposes. Common to all of these examples is | 588 |
| for and recover' the estate assets . It perhaps has the power, through its share control, to compel | 798 |
| rights to assets of an estate. In that case McQuaid J. stated "he who is beneficially entitled to any | 832 |
| considered 'beneficially entitled' to the assets held by its wholly-owned subsidiary. The extended | 846 |
| trust but not a 'beneficial entitlement' to the trust assets (unless the trustee exercises discretion in | 868 |
| discretionary trust did not have a 'beneficial interest in assets held in trust' for the purposes of the | 886 |
| , liquid assets test in regulation under the Ontario Family Benefits Act. | 888 |
| a possible object of a discretionary power of appointment has an interest in the trust assets even | 920 |
| therefore, be regarded as either a beneficial owner or beneficially entitled to estate assets . | 1036 |
| The most that can be said is that the beneficiary has a beneficial interest in the assets of the | 1036 |
| may also beneficially own or have an interest in specific trust assets . However, this view has | 1058 |
| trust assets , except as a short form for describing the right of the beneficiary to enforce the terms | 1120 |
| may have a beneficial interest in, or beneficial ownership of, specific trusts assets . | 1130 |
| owner of trust assets is, or the issue of when a beneficiary might be viewed as having an interest in | 1148 |
| the former debate about who the beneficial owner of assets of a bare trust is, a debate finally | 1150 |
| but not a beneficial entitlement to the trust assets (unless the trustee exercises discretion in that | 1170 |
| that a beneficiary of a trust beneficially owns trust assets . Even if one accepts that a beneficiary | 1234 |
| of the trust assets , a point that not well settled in Canadian law. The wording could also apply | 1276 |
| principle is that a company is not the beneficial owner of the assets of its own subsidiary and that | 1288 |
| a shareholder has no proprietary interest in the assets of a company in which he holds shares, | 1288 |
| Succession Duty Act) to the assets of its subsidiary by virtue of its total control over the | 1292 |
| decide whether or not a yield should be realized -i.e. whether the capital or other assets should be | 1384 |
| not the capital or other assets should be used or made available for use by others or () on how the | 1388 |
| being the beneficiarys interest in the trust), rather than to the underlying trust assets . | 1914 |
| specific interest in trust assets for some tax purposes, andor obiter by that court that the | 2004 |
| but not a beneficial entitlement to the trust assets (unless the trustee exercises discretion in that | 2276 |
| differently, Does a beneficiary have an interest in specific trust assets ? | 2550 |
| trust assets . The debate has been further fueled by the position adopted by various authors that | 2558 |
| are viewed as both personal against the trustee and proprietary with respect to trust assets | 2570 |
| enjoyment of the trust assets is to be viewed for tax purposes. This issue has arisen under a | 2584 |
| the beneficiary has no proprietary right to specific assets in the trust. | 2698 |
| trust assets for the purpose of tracing the source of trust income. It is unsatisfactory in that | 2744 |
| beneficiary will be considered to beneficially own or hold a specific interest in trust assets for tax | 2752 |
| an interest in specific trust assets . In Shortt, the court also assumed the two appellants were each | 2760 |
| beneficiary is considered to have a specific interest in or to beneficially own trust assets is | 2800 |
| unadministered estate to recover estate assets . | 2852 |
| an unadministered estate to recover estate assets . | 3042 |
| them, it has been argued that there is an ability to tax beneficiaries with respect to the assets of a trust or | 3052 |
| trust. However the Act treats it as a separate patrimony of assets distinct from the trustees personal | 3104 |
| |
|
ASSISTANCE.........................................................................................................5
|
| Neither of these decisions may be of any assistance , however, in determining the meaning of the | 516 |
| assistance . | 910 |
| taxing provisions under consideration I do not regard them as applicable or of assistance in | 952 |
| on behalf of the trust or provided any other form of financial assistance . | 2080 |
| latter can do is to claim the assistance of a Court of Equity to enforce the trust and to compel the | 2644 |
| |
|
ASSISTED...........................................................................................................4
|
| (b)(ii) property that the loan or indebtedness enabled or assisted the particular individual, or the | 2110 |
| which no doubt assisted in the finding by the House of Lords. The decision has been roundly | 2696 |
| Lee, assisted by Peter McDermott, Principles of The Law of Trusts, rd ed. (Sydney: L.B.C. Information | 2850 |
| and W.A. Lee, assisted by Peter McDermott, Principles of The Law of Trusts, rd ed. (Sydney: L.B.C. | 3040 |
| |
|
ASSOCIATE..........................................................................................................1
|
| " associate ", in respect of a relationship with a person, means | 1446 |
| |
|
ASSOCIATED.........................................................................................................3
|
| trust for purposes of the associated corporation rules; and clause ()(e)(iii)(B) which deems ownership of | 3238 |
| which deem a beneficiary to own shares held by a trust for purposes of the associated corporation rules. | 3258 |
| in the context of the associated corporation rules. | 3304 |
| |
|
ASSOCIATION........................................................................................................1
|
| Association , () Kluwer Law, London, at . | 3174 |
| |
|
ASSUME.............................................................................................................1
|
| words beneficially owns, directly or indirectly as used in this context is unclear. I assume that | 1274 |
| |
|
ASSUMED............................................................................................................7
|
| However, if the trust is to be ignored, it can probably be assumed that the beneficiary of a bare | 206 |
| ownership; he is just 'the owner' and that he owns it for himself is just assumed . | 480 |
| the meaning assumed as self-evident. It is perhaps for this reason that encountering a discussion | 606 |
| Canadian context this resort to Canadian domestic law is simply assumed . See for example, | 1352 |
| However, if the trust is to be ignored, it can probably be assumed that the beneficiary of a bare | 1634 |
| described in subparagraph (.)(b)(ii) (self benefit trust). Beneficial ownership is assumed to | 1760 |
| an interest in specific trust assets. In Shortt, the court also assumed the two appellants were each | 2760 |