| ACCOUNTED...............1 | |
| capital account, since the sale of the building had been accounted for as retained earnings. In | 1392 |
| ACCOUNTING..............2 | |
| administration, the circumstances and generally accepted accounting principles. After having | 1584 |
| generally accepted accounting principles. However, recourse to those principles seems to | 1596 |
| ACCOUNTS................12 | |
| .. Types of accounts | 42 |
| .. Types of accounts | 1688 |
| child. It must be remembered that the income earned in such accounts is, for tax | 1722 |
| The Agency has explained its position with regard to such accounts , but it is not necessarily | 1754 |
| In that most in-trust accounts do not satisfy the requirements needed to be an actual | 1756 |
| paid, the more accounts there are, the greater the fees. | 1866 |
| children's accounts ; | 1892 |
| solution proposed here should apply only to bank trusts and the so-called in-trust accounts not | 1908 |
| fact make the government responsible for accounts opened in the name of Canada's minor | 1976 |
| In the short term, a solution that would address the existing use of in-trust accounts and bank | 2004 |
| accounts . Depending on the case, it could also ensure that capital gains would not have to | 2008 |
| This seems to emerge from the Agency's position affirming that in-trust accounts are often | 2014 |
| ACCUMULATED.............6 | |
| benefit. However, to the extent that the accumulated amounts are then invested in more growth | 1878 |
| investments, we can think that the amounts accumulated by the end of ten years, say, for several | 1880 |
| amounts accumulated in the investment account would suffice to constitute a transfer and it | 1932 |
| specific account, that is, the right to claim from the banking institution the amounts accumulated | 1950 |
| below, the right to receive the amounts accumulated in the account established under the | 1956 |
| would distribute the amounts accumulated in the account to the child named on the account, no | 1970 |
| ACCURATE................1 | |
| taxpayers because of differences in the means available to them to access accurate tax | 164 |
| ACHIEVE.................6 | |
| to one of the systems, it may be impossible to achieve perfect uniformity, although efforts can be | 148 |
| depending on the terms of the trust deed. To achieve protection from creditors, the safest trust | 206 |
| To achieve this result, a deeming clause is included in the trust deed providing either that the | 582 |
| shareholders' agreement or other solution to achieve the desired result is not considered. Those | 1346 |
| settlor retains the legal title to it does not exist. Only the legal institution of the trust can achieve | 1760 |
| Furthermore, in order to achieve the objective of splitting the capital gain, one of two courses | 1806 |
| ACHIEVED................2 | |
| results achieved by citizens in the other provinces? | 366 |
| that similar results could be achieved by using something on the order of a registered growth | 1978 |
| ACHIEVEMENT.............1 | |
| so that each is independent of the other would be a really remarkable achievement . In fact, an | 2118 |
| ACKNOWLEDGED............2 | |
| perplexed because the testamentary dispositions will be acknowledged as valid only once the | 280 |
| In our opinion, it should be acknowledged that the parent's retention of ownership over an | 1902 |
| ACKNOWLEDGEMENT.........1 | |
| obtained through the court's acknowledgement of a tacit partnership. | 140 |
| ACQUIRED................6 | |
| in a trust is acquired by a beneficiary without the property's having been distributed to the latter. | 778 |
| trust of which all beneficiaries have acquired all their indefeasibly vested rights. This trust | 782 |
| the sole person beneficially interested in amounts payable under the annuity acquired | 902 |
| is acquired by the ultimate constructive trustee, or later on, as the circumstances may | 1022 |
| other provisions in the deed, the Opco shares, as well as any property acquired by | 1364 |
| spousal trust that the capital, as of the time the trust was constituted, plus property acquired by | 1492 |
| ACQUIRES................1 | |
| child reaches the age of majority and acquires the capacity to make a will. In fact, under the civil | 818 |
| ACQUIS..................4 | |
| acquis . It is interpreted through reference to the common law concept of vesting and has | 720 |
| The concept of vested, which is translated by dévolu or acquis and used with regard to | 776 |
| income has been vested (or acquis ) to the child. | 890 |
| assume a contrario, that the fact that an interest is acquis could be enough to ensure that the | 906 |
| ACQUISITION.............3 | |
| or acquisition is used in connection with trusts: () the devolution of property to the trust | 734 |
| his entitlement, on the acquisition of the property to which the trust applies, in the course of the | 1100 |
| Dependant's Reliefs Act. A distinction was drawn between the acquisition of a right in the | 2294 |
| ACT'S...................1 | |
| The real difficulty in the Act's reliance on the private law to determine the nature of income and | 1332 |
| ACTES...................1 | |
| contexte de droit civil, in Conférences sur le nouveau Civil Code du Québec - Actes des | 2334 |
| ACTIFS..................2 | |
| de la fiducie à titre de mécanisme de protection des actifs dans un contexte de difficultés | 2160 |
| BEAUCHEMIN, Fiducies entre vifs de protection des actifs in Congrès (Montreal: | 2162 |
| ACTING..................5 | |
| constructive trust arising from the misconduct of a person acting under a power of attorney. | 1004 |
| The notation can refer not only to the fact that one is acting as trustee but also as any | 1746 |
| relationship rather than a trustee relationship. Since the owner of the account is then acting | 1764 |
| specify on the form on whose behalf the parent is acting . But since the realisation of the transfer | 1870 |
| did not actually transfer the ownership of his property to the trust acting as an agent for him. | 2402 |
| ACTION..................3 | |
| different. This action would then be in line with the prevailing case law favouring the uniform | 132 |
| of the British institutional notion of the trust as a cause of action in appropriate | 998 |
| action de in rem verso in Développements récents sur l'union de fait, Service de la formation | 2380 |
| ACTS....................1 | |
| person who acts as an administrator has only the powers of simple administration and must | 1770 |
| ACTUAL..................5 | |
| actual trustee. As it happens, this distinctive feature is the result of the federal government's | 142 |
| notwithstanding the fact that the actual creation of the trust falls outside their jurisdiction. Some | 948 |
| appropriate a Court may take into account the deprived person's actual financial | 960 |
| In that most in-trust accounts do not satisfy the requirements needed to be an actual | 1756 |
| A gift subject to a term is permitted. It gives rise to actual divesting in that it makes | 2558 |
| ACTUALLY................2 | |
| be characterized as income, whereas the Civil Code actually appears to treat dividends first | 1460 |
| did not actually transfer the ownership of his property to the trust acting as an agent for him. | 2402 |
| ADAPT...................5 | |
| attempt to adapt its tax legislation to an institution specific to Quebec by applying the tax rules | 142 |
| adapt them to the civil law, though not without questions, they derive from concepts foreign to | 236 |
| In fact, the real conclusion of this part is that we do not know how to adapt a general power of | 546 |
| combination with that of vested, but must also adapt these nuances to their own legal system in | 728 |
| income. Tax law must adapt to these changes as well. | 2126 |
| ADAPTATION..............2 | |
| position as reflected in Interpretation Bulletin IT-R. The adaptation of these criteria to | 748 |
| Study of the feasibility of this adaptation could be linked to a review of retroactivity since, | 772 |
| ADAPTATIONS.............1 | |
| Therefore, they must be interpreted with the requisite adaptations if they are to be transposed to | 226 |
| ADAPTED.................1 | |
| reviewed and adapted to this system of law, for example by allowing on the death of a | 878 |
| ADDITION................4 | |
| tax treatment for Quebec trusts because of subsection () I.T.A., among others. In addition , | 98 |
| addition , the Civil Code indirectly incorporates an unlimited power of this kind in article | 474 |
| it possible to take advantage of the spousal rollover in addition to the possibility of creating | 614 |
| In addition to the illegality of an unlimited power of appointment, the mysteries of indefeasible | 2020 |
| ADDITIONAL..............7 | |
| Although this difference means that an additional trustee must be involved in the trust, a | 96 |
| Interpretation Bulletin IT-R contains additional qualifications concerning the indefeasible | 766 |
| additional tax expenditures. On reflection, however, it might just be a case of rearranging the | 1204 |
| results, such as taxing at the level of the trust without a possibility of transferring the additional | 1606 |
| replacement and a number of additional administrative details. Depending on the complexity of | 1700 |
| the authorization of the tutorship council is required. To avoid the additional fees this | 1944 |
| As an additional condition to avoid any disposition, it is added that the trustee must be | 2108 |
| ADDRESS.................2 | |
| The two questions address , on the one hand, the quality of the protection obtained for the assets | 358 |
| In the short term, a solution that would address the existing use of in-trust accounts and bank | 2004 |
| ADDRESSES...............1 | |
| Finally, Me Hare addresses the difference in the procedures for the variation and termination of | 106 |
| ADDS....................1 | |
| special tax treatment, which adds to the confusion surrounding investments on behalf of children. | 1824 |
| ADJUSTMENTS.............2 | |
| to common law rules in Quebec rather than making adjustments to the tax provisions so they | 80 |
| ordered adjustments . | 1192 |