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AGENCY..................31
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| Canada Customs and Revenue Agency (the Agency) reported by Me Jolin, as soon as a | 308 |
| Canada Customs and Revenue Agency (the Agency ) reported by Me Jolin, as soon as a | 308 |
| beneficiaries or determine their shares. It would appear that the Agency has completely | 430 |
| agreement from the Agency that such a power of appointment could be used in the | 520 |
| is a key element to qualify for the rollover to the trust, as the Agency has stated on | 526 |
| Agency in a technical interpretation: | 530 |
| Agency , it does not meet the conditions for the rollover expressed in Technical News No. | 538 |
| These interpretations have also shown that the Agency relies on two common law decisions for | 896 |
| The Agency recognized that a constructive trust is a trust in a tax context at a Round | 1014 |
| whether it was a bare trust that should be disregarded from a taxation point of view, the Agency | 1016 |
| capital under the civil law, this will definitely give to the Canada Customs and Revenue Agency | 1546 |
| The Agency has explained its position with regard to such accounts, but it is not necessarily | 1754 |
| An in-trust account has also been interpreted in common law as creating an agency | 1762 |
| Waters, in differentiating between trust and agency alludes to the possible existence of a self- | 1766 |
| imposed agency . Transposing that interpretation to Quebec, the only cases where a | 1766 |
| and the concern to shelter the funds from creditors, including the Agency , could continue to be a | 1920 |
| Canadians that could be used to hold such an account could be the Agency or the Government | 1966 |
| of Canada! The account would be opened in the name of the Agency or the government and the | 1966 |
| would list its terms and conditions, including an undertaking that the Agency or the government | 1970 |
| considered mere agency relationships, since the arrangement is often solely for the | 2014 |
| The restrictive interpretation provided by the Agency could make us believe that the key words | 2060 |
| Why did the Agency not accept this reasoning, and stated instead that the article C.C.Q. | 2076 |
| a bare trust is similar in fact to a type of agency in which the trustee, like an agent, cannot act | 2098 |
| REVENUE AGENCY , Technical News on Income Tax, No. , February , , pp. -. | 2174 |
| CUSTOMS AND REVENUE AGENCY in Technical Interpretation , February , | 2220 |
| For example, the Agency stated that, if a general power of appointment were | 2264 |
| CANADA CUSTOMS AND REVENUE AGENCY , loc. cit., note . | 2268 |
| CANADA CUSTOMS AND REVENUE AGENCY , Interpretation Bulletin IT- | 2284 |
| CANADA CUSTOMS AND REVENUE AGENCY , loc. cit., note , first para. | 2290 |
| CANADA CUSTOMS AND REVENUE AGENCY , loc. cit., note , second | 2300 |
| expressed by CANADA CUSTOMS AND REVENUE AGENCY in Technical Interpretation | 2434 |
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AGENCY'S................5
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| appropriate an unlimited power to himself. However, according to the Agency's | 516 |
| Agency's treatment. | 706 |
| The main tool for the analysis of the criteria for indefeasible vesting continue to be the Agency's | 748 |
| However, use of this argument, particularly in Quebec, is weakened by the Agency's position | 1256 |
| This seems to emerge from the Agency's position affirming that in-trust accounts are often | 2014 |
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AGENT...................10
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| agent ), or that one has divided his own patrimony to appropriate it to a specific | 1748 |
| parent could make transfers to it and would be the administrator or agent with the power not | 1968 |
| needs could be drawn from the account, and the agent could be asked to provide documents | 1972 |
| power to dispose of the property as if the trust was only his agent . | 2082 |
| a bare trust is similar in fact to a type of agency in which the trustee, like an agent , cannot act | 2098 |
| an agent in respect of the property received by him. This condition may be explained by | 2110 |
| might combine the dual attributes of trustee and agent . In the context of the Civil Code | 2112 |
| of Québec, this situation has no sense. A person can be either a trustee or an agent of a | 2112 |
| third person, but not both. The property of the principal does not belong to his agent , | 2114 |
| did not actually transfer the ownership of his property to the trust acting as an agent for him. | 2402 |
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AGENT'S.................1
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| Canadian trust, a trust that was a constructive trust created by his agent's misconduct. | 1008 |
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AGREE...................2
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| would be authorized in this situation, the Civil Code and academic opinion unanimously agree | 368 |
| Some institutions will agree to having this account constituted for the benefit of present and | 1868 |
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AGREEMENT...............10
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| Impact of taxation on trust agreement | 168 |
| agreement from the Agency that such a power of appointment could be used in the | 520 |
| Federal Court of Appeal in the context of a shareholders' agreement in its recent decision in | 598 |
| the deemed redemption provision in the agreement did not effect a retroactive | 604 |
| agreement could only operate once the taxpayer had died, by which time subsection | 606 |
| agreement . However, publication of the declaration of transmission, which renders the | 762 |
| vesting of shares subject to a buy-sell agreement among shareholders. | 766 |
| The judge summarized their situation as follows: There was no express trust agreement and | 1060 |
| shareholders' agreement or other solution to achieve the desired result is not considered. Those | 1346 |
| terms of the brokerage agreement signed on XX with XXX and constitutes himself as | 1958 |
| |
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AGRICULTURE.............1
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| The civil law classifies as income product of agriculture and raising of animals, rents, | 1372 |
| |
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AIM.....................1
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| examples aim to guide the trustee. MINISTER OF JUSTICE, op.cit., note , p. | 2498 |
| |
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ALIA....................2
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| For an analysis of these remedies, see, inter alia , Michel LEGENDRE, L'utilisation | 2160 |
| They include, inter alia , Sura v. M.N.R. D.T.C. (S.C.C.); Faure Estate | 2360 |
| |
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ALIKE...................1
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| common law jurisdictions alike could make up for the uncertainties in each legal system and, in | 1478 |
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ALINE...................1
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| Louise BÉLANGER-HARDY and Aline GRENON, Éléments de common law et | 2144 |
| |
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ALLEGED.................2
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| the property which is alleged to be the subject of the constructive trust. In my view there | 988 |
| is no reasonable connection between the contribution or alleged deprivation and the | 988 |
| |
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ALLOCATED...............1
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| the income be allocated and paid to the spouse by the trust, whereas the capital, depending on | 1302 |
| |
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ALLOTTED................1
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| prepayment, or sums allotted or collected in similar circumstances. | 1376 |
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ALLOW...................14
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| significant difficulties because the qualifying criteria, recently included in the I.T.A, that allow | 224 |
| Two new and similar tax provisions allow for tax-free transfers to trusts by gift or by sale. The | 238 |
| clause is a fundamental issue. In our opinion, the law cannot allow this, because immediately | 594 |
| The Department of Finance should clarify which approaches it intends to allow , taking into | 712 |
| in order for this Court to carry out its statutory function, that is, to dismiss or allow an | 970 |
| Although the facts in this case did not allow the judge to find a trust, it is interesting to note that | 990 |
| However, the development of the Quebec jurisprudence might allow such a clause. On the | 1468 |
| it should be accompanied by the stipulation, in order to allow the rollover, that it must not have | 1494 |
| of the subsection is to allow income to be retained in the trust so that its non-capital losses, | 1518 |
| There may be some exceptions for capital gains that allow the income to be split between the | 1724 |
| respect of whom it was paid; it operates to allow the benefit to earn income that will not | 1850 |
| account for his minor children to allow growth investments is a simple method that is good for | 1904 |
| To counteract recourse to bank trusts, allow funds to be invested without constraint and ensure | 1964 |
| not impossible that they could be used to allow a person to act as the administrator of the funds | 2532 |
| |
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ALLOWANCE...............8
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| based on enrichment in the same circumstances or on the compensatory allowance between | 1112 |
| be used in determining the compensatory allowance during marriage. Our position was that the | 1232 |
| debt owned by the creditor-spouse in respect of this allowance could, if it were settled on the | 1232 |
| of a renounciation to the family patrimony or in payment of a compensatory allowance can | 1258 |
| The Canada Child Tax Benefit, which used to be paid as a family allowance , is now given | 1824 |
| allowance plan was introduced, this exception was directly incorporated into the Act as | 1844 |
| that the allowance may be payable or paid voluntarily during the marriage. | 2422 |
| statute. The definition could include the Quebec allowance since it is a program that | 2554 |
| |
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ALLOWANCES..............12
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| current state of affairs where compensatory allowances and unjust enrichment are used, among | 1252 |
| to isolate the child tax benefits (as well as the allowances paid at birth and the former | 1672 |
| family allowances ) and thus avoid the income attribution rules and the capital gains | 1672 |
| . The allowances are deposited in a bank account in the child's name; | 1830 |
| . The allowances are paid into an in-trust bank account whether or not the child's name | 1830 |
| . The allowances are invested otherwise than in the child's name and the investment can | 1832 |
| can be shown that the interest comes only from the interest on the allowances and the | 1836 |
| allowances from the parents' other assets and identify the intention to have these amounts | 1840 |
| with respect to family allowances paid before . | 1852 |
| children could be quite interesting, especially if Quebec's family allowances plus the allowances | 1880 |
| children could be quite interesting, especially if Quebec's family allowances plus the allowances | 1880 |
| Allowances , July , , para. . This circular was withdrawn on January , , by | 2544 |