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 ADJUSTS.................1
disposition will not result in tax for the deceased since a new presumption  adjusts  the cost of his 2216
 
 ADMINISTER..............4
trustee other than the institute need be appointed to  administer  the property.100
 administer  it. They both are characterized by their opacity in civil law. 736
because of the minor's incapacity to  administer  it. There are two obstacles that are increasingly 1730
to  administer  his property, would no longer require a direct transfer to the minor child in 1928
 
 ADMINISTERED............2
Obviously, the portfolio to be  administered  must be large enough to justify such expense.1702
would be  administered  flexibly. 1994
 
 ADMINISTERING...........2
beyond the personal trust context. The trustee would no longer be  administering  the trust 872
solve two problems that arise in drafting and  administering  the trust: () the difficulty of 1502
 
 ADMINISTRATION..........12
Quebec to protect assets from creditors or a bad  administration , although the nature of this trust 202
a trust could exist only as a mechanism for the  administration  of gifts or legacies. Thus, 460
at the end of his  administration  is not required for vesting. 764
share while retaining the ownership and  administration  of it. In the Civil Code, the right of the 864
 administration  of the trust complies with the trust deed. 1314
 administration , the circumstances and generally accepted accounting principles. After having 1584
Thus, in order to simplify the  administration  of the trust, it would be helpful to provide 1612
 administration  and economy: 1718
However, the notation can constitute evidence of this  administration  or this purpose; 1750
person who acts as an administrator has only the powers of simple  administration  and must 1770
National Program for the Integration of Both Official Languages in the  Administration  of Justice, 2280
Art. C.C.Q. He is in fact an administrator charged with full  administration  2516
 
 ADMINISTRATIVE..........5
replacement and a number of additional  administrative  details. Depending on the complexity of 1700
under which one could benefit from this exception arose from  administrative  practice and were 1828
be attributed to the parents. Revenue Canada had long applied this  administrative  policy 1850
Government of Quebec will benefit from the same  administrative  policy, although the policy is 1882
These requirements have long been applied in  administrative  practice to this kind of 2172
 
 ADMINISTRATOR...........6
other kind of  administrator  of another's property (e.g., tutor, testamentary executor, 1748
person may declare oneself to be the  administrator  of a minor's property are the tutorship of the 1768
person who acts as an  administrator  has only the powers of simple administration and must 1770
parent could make transfers to it and would be the  administrator  or agent with the power not 1968
Art. C.C.Q. He is in fact an  administrator  charged with full administration 2516
not impossible that they could be used to allow a person to act as the  administrator  of the funds 2532
 
 ADMISSIBLES.............1
 admissibles  faites à une fiducie in Colloque sur les fiducies, (Association de planification 2188
 
 ADMITS..................2
whereas the Code already  admits  the validity of the following clause: 484
himself, although he  admits  that the Code provides the settlor with an opening in this direction by 496
 
 ADMITTING...............1
The only cases  admitting  of a retroactive tax effect in Quebec are those involving claims for 1126
 
 ADOPTING................1
In fact, we believe that  adopting  such a presumption would lead to increased reliance on 1206
 
 ADOPTS..................1
C.C.Q. would be applied. However, even if the Quebec jurist  adopts  this solution, he is 524
 
 ADULT'S.................1
of majority, but would meanwhile remain in the  adult's  name, we have selected two options: a 1924
 
 ADVANCE.................3
possibility of creating testamentary trusts as of that time. The effect of this practice is to  advance  580
possibility of reserving the right to make  advance  payments. Under Quebec law, such a gift 1936
later than the date on which he attains the age of majority.  Advance  payments to meet the child's 1972
 
 ADVANTAGE...............13
creditors but its  advantage  is that it can receive property without tax consequences.214
Two other conditions must be met in order to take  advantage  of the section I.T.A trust: 264
The great  advantage  of this option lies in the increased protection it offers to the trust property 392
the possibility of taking  advantage  of the rollover of the assets to the spouse on death and the 578
it possible to take  advantage  of the spousal rollover in addition to the possibility of creating 614
results to the taxpayers'  advantage . 930
that, even with this tax  advantage , such transfers will in fact enjoy limited popularity1178
This solution would also have the  advantage  of placing all spouses on an equal footing: those 1188
holding company (Holdco), wants to make a will and take  advantage  of the spousal 1352
would have the  advantage  of ensuring its authenticity, but the cost involved would be a great 1938
This kind of plan has the  advantage  of being a simple alternative to the bank trust. It avoids the 1990
could not have any financial impact other than the tax  advantage  it provided.2350
dispositions to eliminate the  advantage  that some spouses married in a community matrimonial 2368
 
 ADVANTAGEOUS............2
private law system with the most  advantageous  trust legislation. On considering the differences 120
Fletcher the tax result might be  advantageous , the victim could also find himself having to 1154
 
 ADVANTAGES..............5
the tax  advantages  or disadvantages arising from different rules from one jurisdiction to another. 130
 advantages  are not available to Quebec residents although less spectacular results may be 138
concept specific to Quebec, however, and the concomitant tax  advantages  and disadvantages 146
Thus, although option would have the same  advantages  as option and even more, making 612
limited power of appointment, but not in terms of tax  advantages  at death. Uncertainty as to the 704
 
 ADVICE..................1
this type of deed and consequently from the  advice  of a tax expert. These are primarily the ones 1704
 
 ADVISABLE...............1
Quebec's lack of experience with trusts. It would be  advisable , however, for the government to 914
 
 ADVISERS................1
of such transfers! Financial institutions often rely on their financial  advisers  to help their clients 1794
 
 AFFAIRS.................2
current state of  affairs  where compensatory allowances and unjust enrichment are used, among 1252
Arts. to C.C.Q. Although the management of  affairs  provisions are 2530
 
 AFFECT..................4
in his favour. Differences between common law and civil law do not particularly  affect  the 210
legislation dealing with the application of the Act, which should  affect  all Canadian 1078
other hand, a clause in a trust deed that applied to stock dividends could  affect  the capital under 1468
discretionary power should not  affect  the share intended for the beneficiary. The shares, as well 2322
 
 AFFECTED................1
beneficiary only receive profits and not be  affected  by losses? 2492
 
 AFFECTIO................1
intention by the partners ( affectio  societatis), which is not always present when the services 2388
 
 AFFILIATE'S.............1
To return to the Opco example, in view of the various forms that the distribution of an  affiliate's  1462
 
 AFFIRMATIVE.............2
patrimony on his death by the effect of article C.C.Q. If the answer is  affirmative , the 360
 affirmative . 1450
 
 AFFIRMED................1
But what was the state of the law? The case law has consistently  affirmed  that, in order to be 438
 
 AFFIRMING...............1
This seems to emerge from the Agency's position  affirming  that in-trust accounts are often 2014
 
 AGE.....................19
 age  . These trusts will enjoy the same rollover as the one originally given inter-spousal 242
beneficiary of a self-benefit trust, regardless of  age , the trust deed may provide for the 322
child reaches a specified  age  and, if the child should die before that age, to be distributed to the 808
child reaches a specified age and, if the child should die before that  age , to be distributed to the 808
grandchildren, if the child should die before attaining the specified  age , the land would not vest 810
indefeasibly in the child until the child attained the specified  age . 812
personal trusts, at least where the specified  age  of distribution is later than the date on which the 818
child reaches the  age  of majority and acquires the capacity to make a will. In fact, under the civil 818
reached the  age  of distribution, or when the trustee has exercised his discretion to distribute 860
portfolio gains when the trustee distributes the capital to the child at the  age  of majority.1804
before he reaches the  age  of majority, except to shelter such amounts from the parents' financial 1918
guaranteeing that ownership of the property would revert to the child when he reaches the  age  1922
when he reaches the  age  of majority. The solution, because of the minor child's incapacity 1928
would be to create a commitment to return it to the child at a predetermined  age , with the 1936
reaches the  age  of . The donor reserves the right to pay this gift to the child in whole 1960
later than the date on which he attains the  age  of majority. Advance payments to meet the child's 1972
of  age  since this is specifically provided for by the Act. This confirms to us that the concept of 2318
that this commentary only applies to cases where the  age  of distribution is later than the age of 2536
that this commentary only applies to cases where the age of distribution is later than the  age  of 2536

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