| |
|
APPLIED.................15
|
| stretched somewhat. One example is the technique applied in paragraph ()(d) for the | 76 |
| In our opinion, harmonization should be applied primarily to cases where the legal situation | 130 |
| study) that raise problems of interpretation when they are applied in a civil law context. | 194 |
| C.C.Q. would be applied . However, even if the Quebec jurist adopts this solution, he is | 524 |
| the latter paragraph at first glance does not require that the laws of intestacy be applied only | 552 |
| () of the Act would have applied . | 608 |
| Canadian case law has applied these concepts in two sorts of circumstances. In either case, | 942 |
| cases will not necessarily be of much use. If the new articles had been applied in those cases | 1400 |
| other hand, a clause in a trust deed that applied to stock dividends could affect the capital under | 1468 |
| It should be noted that both alternatives could be applied . | 1666 |
| be attributed to the parents. Revenue Canada had long applied this administrative policy | 1850 |
| subsection () I.T.A. cannot be applied . | 2010 |
| Infra, section .. The concept of a tacit or deemed partnership has been applied | 2154 |
| These requirements have long been applied in administrative practice to this kind of | 2172 |
| these doctrines have been applied in tax litigation. | 2332 |
| |
|
APPLIES.................7
|
| hierarchy, subsection .() I.T.A. applies only if the trust does not qualify under subsection | 246 |
| with respect to unit trusts also applies to trusts under which all interests in which have | 788 |
| his entitlement, on the acquisition of the property to which the trust applies , in the course of the | 1100 |
| To repeat the wording of the Act, subsection () I.T.A. applies according to the first test if: | 2056 |
| applies to the concept of beneficial ownership. His reasoning is based on the development of | 2190 |
| that this commentary only applies to cases where the age of distribution is later than the age of | 2536 |
| applies if a loan to the trust is not considered genuine. Marc JOLIN, loc.cit., note . | 2590 |
| |
|
APPLY...................21
|
| they are not forced to analyse the common law to be able to apply the rules. The concept of | 154 |
| With a few minor differences, the same criteria apply to trusts constituted under subsection | 270 |
| used in Quebec. However, attempts to apply the above solutions will result in various difficulties | 338 |
| In deciding how to apply the power of appointment to a self-benefit trust, a Quebec jurist is | 510 |
| not be set up is harder to apply than in the context of a counter-letter, where at the beginning of | 590 |
| authorities, and article C.C.Q. would apply in any event, as in the first option, but with the | 616 |
| It should be noted that our comments do not necessarily apply to commercial trusts as it seems | 882 |
| of vested since they do not provide a definition but rather apply the concept to specific | 898 |
| Tax litigation jurisprudence concerning cases from Quebec has no choice to refuse to apply | 926 |
| In Karavos v. The Queen, the judge refused to apply the constructive trust concept in a tax | 952 |
| Her relinquishment, upon the transfer of the property, of her inchoate right to apply in a | 1238 |
| apply . | 1260 |
| regarding the income from the trust; accordingly, the comments below will apply to them as | 1308 |
| which the losses can be used, in hopes that civil law trusts can apply them against the capital | 1576 |
| apply to the apportionment of expenditures, according to the wording of articles and | 1594 |
| In brief, in order for the attribution rules not to apply , it sufficed to separate the family | 1838 |
| solution proposed here should apply only to bank trusts and the so-called in-trust accounts not | 1908 |
| The policy might include not having subsections () and (.) I.T.A. apply to such | 2006 |
| Since these concepts do not exist in Quebec, it would be hard to apply them, especially since | 2036 |
| are revert to the person in order for subsection () I.T.A. to apply as soon as there is a | 2060 |
| IT-R that subsection () I.T.A.. can also apply in cases where the property may | 2068 |
| |
|
APPLYING................6
|
| attempt to adapt its tax legislation to an institution specific to Quebec by applying the tax rules | 142 |
| overlooked such realities in applying the federal tax system to trusts established under | 430 |
| escape to the attribution rules since the ownership had never been transferred. By applying the | 1068 |
| Arising from the same equitable principle and applying the same conditions for its | 1118 |
| expressed these principles, the Civil Code provides examples of what the results of applying | 1584 |
| the power of appointment, the conditions for applying the resulting trust and the definition of | 2124 |
| |
|
APPOINT.................23
|
| The power to appoint beneficiaries; and | 90 |
| With respect to the power to appoint , Me Hare writes: TRANSLATION the settlor may | 102 |
| other hand, the common law trust, which permits the settlor to appoint himself as trustee. | 124 |
| could we not contend that if unlimited power to appoint beneficiaries is given to the settlor by | 284 |
| transferor to appoint beneficiaries, but which limited power is broad enough to include all of the | 290 |
| that the power to appoint beneficiaries stays an option, it will be part of the present analysis as | 292 |
| Does the I.T.A authorize a provision in the trust deed that the settlor will appoint in his | 404 |
| on the power to appoint under the civil law. This power is the privilege of designating, after the | 410 |
| The settlor may reserve for himself the power to appoint the beneficiaries or determine | 418 |
| the power to appoint may be exercised by the trustee or the third person only if the | 420 |
| class of persons from which he may appoint the beneficiary is clearly determined in the | 420 |
| Me Jolin, on the other hand, expressed the view that the power to appoint must be limited: | 424 |
| C.C.Q., only a trustee or a third person can be granted the power to appoint | 428 |
| clarifies the distinction between a trust and the power to appoint . He makes only one allusion to | 500 |
| the second (the power to appoint ) implies the power of the holder of the power (trustee | 502 |
| () the power to appoint beneficiaries would have to be a general power ( ) | 542 |
| Provide in the will for a power to appoint beneficiaries. | 626 |
| Power to appoint | 650 |
| () power to appoint and compliance with subs. (.) I.T.A.? | 686 |
| Power to appoint | 696 |
| interpretation would be that all the article does is appoint the new trust beneficiaries who will | 2198 |
| class of persons from which the power to appoint may be exercised, the question then | 2226 |
| Article C.C.Q. does not provide that the power to appoint may be exercised | 2308 |
| |
|
APPOINTED...............2
|
| trustee other than the institute need be appointed to administer the property. | 100 |
| given shares in a private company, the tutor that would be appointed would have no problem | 2514 |
| |
|
APPOINTING..............1
|
| Other examples of differences in civil law include the prohibition against appointing a corporate | 112 |
| |
|
APPOINTMENT.............51
|
| C.C.Q. requires the appointment of a trustee who is neither the settlor nor a beneficiary. | 96 |
| the trust deed, the appointment which takes effect only at the time of the settlor's death and the | 284 |
| However, it should be asked whether the power of appointment is enough to ensure compliance | 398 |
| appointment raises two questions: | 402 |
| of appointment to a class of persons where it involves a power retained by the settlor, as | 414 |
| namely, that the article permits an unlimited power of appointment . | 424 |
| an unlimited power of appointment is completely invalid. Moreover, according to article | 428 |
| of appointment might have been different if he had dealt with that possibility. | 434 |
| valid, a power of appointment must limit the class of persons in whose favour it can be | 438 |
| validity of a general power of appointment , which corresponds to an unlimited power of | 444 |
| appointment , whereas the contrary result was reached in Quebec. Professor Brierley explained | 444 |
| The general power of appointment was struck down in Brodie, on the other hand, | 452 |
| Court of Appeal to maintain that in order for the power of appointment to be recognized as | 464 |
| concluded from this that a power of appointment reserved by the settlor for himself should | 468 |
| the power of appointment is the power left to a third person which must be supervised, whereas | 470 |
| expresses doubts about whether the settlor may reserve an unlimited power of appointment for | 494 |
| letting him retain the right to reserve a power of appointment for himself. | 496 |
| any changes in the law, which for years has proclaimed that the power of appointment should be | 506 |
| Quebec jurists still do not venture to use the power of appointment without accompanying it | 508 |
| In deciding how to apply the power of appointment to a self-benefit trust, a Quebec jurist is | 510 |
| . Playing the caution card under the civil law and limiting the power of appointment , while | 512 |
| technical interpretations, this kind of expanded power of appointment could be seen as | 518 |
| an appointment of potential beneficiaries, which would make the trust ineligible for the | 518 |
| agreement from the Agency that such a power of appointment could be used in the | 520 |
| appointment , but this creates the risk that it could be deemed null and article | 524 |
| This clause is as broad as an unlimited power of appointment . However, according to the | 536 |
| treatment of even an unlimited power of appointment in Quebec. | 546 |
| appointment to a civil law context and what consequences this would have for the rights of | 548 |
| No, in our opinion, does not qualify because it involves appointment of beneficiaries that | 686 |
| limited power of appointment , but not in terms of tax advantages at death. Uncertainty as to the | 704 |
| or using the power of appointment . | 714 |
| of appointment , it is necessary to specify the classes of persons among whom the power may be | 822 |
| Since the power of appointment must be differentiated from proprietorship, it may also be | 826 |
| portion will be distributed to his heirs. (N.B. This power of appointment could be illegal under | 846 |
| constitute an illegal unlimited power of appointment . | 870 |
| are consistent with the civil law, particularly with respect to the power of appointment , which | 876 |
| beneficiary the use of a large but limited power of appointment , or the use of a disposition | 880 |
| contain clauses concerning the use of the income and capital, the appointment of the current and | 1698 |
| contingent beneficiaries, the appointment of one or more trustees, as well as the method for their | 1700 |
| trust, the reference to heirs constitutes a power of appointment that may be illegal in | 1792 |
| In addition to the illegality of an unlimited power of appointment , the mysteries of indefeasible | 2020 |
| property at his discretion or to exercise an unlimited power of appointment , or reserving the | 2082 |
| the power of appointment , the conditions for applying the resulting trust and the definition of | 2124 |
| of appointment . | 2178 |
| kind of appointment that is made and claims that, since it provides for the return of the property | 2200 |
| John E.C. BRIERLEY, Powers of Appointment in Quebec Civil Law (first | 2228 |
| John E.C. BRIERLEY, Wills - General Powers of Appointment in Wills - Bare | 2242 |
| power of appointment and, as Marc Jolin reports, the Techncial Notes provided on the tabling | 2260 |
| of subsection (.) also refer to the requirement for an unlimited power of appointment . | 2260 |
| For example, the Agency stated that, if a general power of appointment were | 2264 |
| See section .. for a discussion of the power of appointment . It is understood | 2536 |