| |
|
ANALYSING...............2
|
| In analysing the proposed solutions, a sustained effort must be made to avoid adding to the | 162 |
| of a building so that part of the gain could be taxed in the hands of her spouse. After analysing | 954 |
| |
|
ANALYSIS................10
|
| that will be taken in our analysis of the dissimilarities between the common law and the civil law, | 70 |
| Analysis and proposals | 190 |
| that the power to appoint beneficiaries stays an option, it will be part of the present analysis as | 292 |
| The main tool for the analysis of the criteria for indefeasible vesting continue to be the Agency's | 748 |
| In their analysis , the authors Brown and Rajan, take the position that the application of the | 1244 |
| Analysis of the attribution of expenses to income or capital is complementary to the concept of | 1580 |
| (.) I.T.A. when the capital was distributed, based on an analysis similar to the one made | 1874 |
| For an analysis of these remedies, see, inter alia, Michel LEGENDRE, L'utilisation | 2160 |
| in it the effects of lapse as did Faribault in his analysis of article C.C.L.C. : see Jacques | 2202 |
| For the common law analysis , we have essentially relied on the article by Catherine | 2328 |
| |
|
ANDERSON................2
|
| found in Anderson Estate v. The Queen. Real property of the deceased had escaped the | 1026 |
| Anderson Estate v. The Queen, supra, note . | 2406 |
| |
|
ANDRÉ...................3
|
| taxing income and capital gains in relation to matrimonial regimes has been analysed in André | 2362 |
| situation is summarized by Pierre LESSARD and André MORRISSETTE in The New Civil | 2472 |
| André MORRISSETTE, Trusts, in Colloque - La réforme du Civil Code | 2572 |
| |
|
ANIMALS.................1
|
| The civil law classifies as income product of agriculture and raising of animals , rents, | 1372 |
| |
|
ANNOYING................1
|
| the common law as they are in the civil law. A more annoying difference in these jurisdictions is | 1646 |
| |
|
ANNUAL..................2
|
| the settlor is entitled to receive whatever share he requests of the annual income and the | 260 |
| A precise definition of income and capital is needed to compute the trust's annual income taxes. | 1512 |
| |
|
ANNUITY.................2
|
| the sole person beneficially interested in amounts payable under the annuity acquired | 902 |
| is the child. All that the Act requires, however, is payment to the child of the annuity | 908 |
| |
|
ANOTHER'S...............1
|
| other kind of administrator of another's property (e.g., tutor, testamentary executor, | 1748 |
| |
|
ANSWERS.................2
|
| in the common law, but for a civil law lawyer or notary they mean nothing. Specifically, answers | 840 |
| Once the answers to these questions have been clarified and the other criteria for indefeasible | 874 |
| |
|
ANTICIPATED.............2
|
| to her name without the application of the attribution rules. Especially since it can be anticipated | 1178 |
| noted that if it can be anticipated that such a clause will have so little effect, there is no reason to | 1330 |
| |
|
ANYONE..................2
|
| free to designate anyone . Not to admit that the settlor can reserve the power for himself with no | 478 |
| that it could include anyone . | 826 |
| |
|
ANYWAY..................1
|
| be taxed anyway at a very high rate at the level of the inter vivos trust -- or the strict rules in | 1808 |
| |
|
ANYWHERE................1
|
| are not applicable anywhere else in Canada. | 146 |
| |
|
APART...................2
|
| As can be seen, apart from the fact that the beneficiary implicitly receives an interest that he may | 794 |
| According to the Civil Code, capital, apart from the undiscussable elements, includes the | 1376 |
| |
|
APERÇU..................1
|
| aperçu comparatif du droit civil québécois (Carswell, ), pp., at p. . | 2144 |
| |
|
APFF....................2
|
| At a recent APFF conference, Me Richard Gauthier said he favoured this interpretation, | 422 |
| At an APFF Round Table, the author asked whether in Quebec it was possible to use the | 2042 |
| |
|
APPARENT................1
|
| the trust and its beneficiaries become apparent . | 1524 |
| |
|
APPEAL..................8
|
| When completed, the current harmonization will not alter the appeal of finding the provincial | 118 |
| used. Often cited among these judgments is the decision of the Quebec Court of Appeal in | 440 |
| Court of Appeal to maintain that in order for the power of appointment to be recognized as | 464 |
| Federal Court of Appeal in the context of a shareholders' agreement in its recent decision in | 598 |
| appeal or vacate or vary an assessment. | 972 |
| find that unjust enrichment existed this appeal could not succeed. In order to determine | 974 |
| For this appeal the question may be stated as follows: Were Mrs. Karavos' | 984 |
| One example is Holizki in which the Federal Court of Appeal confirmed the trial decision | 1052 |
| |
|
APPEARS.................4
|
| trust appears to be to include a specific provision in the trust deed that the property will be | 390 |
| consequences since at least one Tax Court decision appears to have distinguished | 1000 |
| be characterized as income, whereas the Civil Code actually appears to treat dividends first | 1460 |
| At common law, it appears that only real property can be subject to successive interests, such | 2028 |
| |
|
APPELLANT...............1
|
| Even if the Appellant had established the prerequisites which would enable this Court to | 974 |
| |
|
APPLICABLE..............12
|
| Amend the tax laws, not the applicable private law | 72 |
| application of tax legislation notwithstanding the applicable private law. | 134 |
| are not applicable anywhere else in Canada. | 146 |
| could be defined, for example. These definitions could be made applicable to the civil law as | 156 |
| to tax considerations that must be worked out in terms of the applicable legislation. | 190 |
| the provisions of his last will, if any, and if none, in accordance with applicable intestacy | 534 |
| decade to good effect in matrimonial cases, their use is still not applicable to Quebec. | 1138 |
| The main inequities resulting from the fact that resulting and constructive trusts are not applicable | 1162 |
| applicable to the country as a whole unless such situations are viewed in their entirety. Merely | 1212 |
| The same problematic is applicable to the other trusts mentioned at subsection (.) I.T.A. | 1306 |
| applicable to the civil law as we can judge by this excerpt of a Technical Interpretation: | 1754 |
| Harmonizing tax law in order to make it applicable to two fundamentally different legal systems | 2118 |
| |
|
APPLICATION.............35
|
| Problems in the Application of Tax Law to Civil Law Trusts | 0 |
| the latter providing for an application to the court in such circumstances. | 110 |
| application of tax legislation notwithstanding the applicable private law. | 134 |
| notaries need solutions that make the application of the tax rules clearly understandable so that | 152 |
| across the whole country would lead to greater disparities in its vertical application across the | 166 |
| The criteria for the application of these rollovers are technically as follows: | 250 |
| No mention of or reference to the application of art. C.C.Q. | 624 |
| Application of () | 672 |
| posed by the civil law on the application of these definitions. | 920 |
| It is our view that a constructive trust will be a trust that is subject to the application of | 1018 |
| Another example of the application of the constructive trust concept for tax purposes can be | 1026 |
| legislation dealing with the application of the Act, which should affect all Canadian | 1078 |
| application of section I.T.A. When such trusts are found to exist, the result is that the | 1084 |
| to her name without the application of the attribution rules. Especially since it can be anticipated | 1178 |
| rollover was not used. This solution was also argued to avoid the application of section | 1236 |
| In their analysis, the authors Brown and Rajan, take the position that the application of the | 1244 |
| purposes of the application of section , and the exact amount of the expenses did not have | 1268 |
| the civil law is their application in family matters deeming that an interspousal transfer never took | 1278 |
| that is used in the application of a number of tax provisions. For example, the treatment | 1294 |
| loss, its application against other trust income could mean that the income for the purposes | 1556 |
| necessarily has repercussions on the application of the tax legislation. To provide for a parallel | 1636 |
| difficulties of application and double taxation. However, these problems are as widespread in | 1644 |
| comply with the civil law and avoid any application of subsection () I.T.A. might thus not be | 1802 |
| but also in the application of those differences in a Canada-wide banking system in conjunction | 1818 |
| possible application of subsection () I.T.A. followed by the application of subsection | 1874 |
| possible application of subsection () I.T.A. followed by the application of subsection | 1874 |
| and legal problems associated with setting up a trust as well as the unexpected application of | 1906 |
| This plan would avoid the application of subsection () I.T.A. and would let the gain be taxed | 1986 |
| the application of section . I.T.A., on trusts with a reversionary interest and bare trusts. | 2024 |
| settlor when there is no beneficiary, would trigger the application of () I.T.A., hence the | 2064 |
| C.C.Q. could, according to the tax authorities, trigger the application of | 2072 |
| subject to the application of section I.T.A. with respect to a transfer without consideration | 2396 |
| a trust for the purpose of the application of tax rules. The settlor continues to pay tax since he | 2400 |
| By application of subsections .() and () I.T.A. | 2410 |
| application of the attribution rules according to Information Circular -R. | 2550 |