| |
|
APPORTIONED.............1
|
| problems when a second child is born. How can the direct payments be apportioned ? By | 1862 |
| |
|
APPORTIONING............2
|
| should be made here between the two cases. In contrast to apportioning expenses between | 1590 |
| Apportioning expenses in this way will have to be respected by the tax authorities since, in | 1614 |
| |
|
APPORTIONMENT...........8
|
| regard if it contains clauses specifying how the apportionment is to be made. In the absence of | 1582 |
| sufficient indication, the apportionment is made equitably, taking into account the object of the | 1582 |
| At this point, it should be asked whether the apportionment provided for in the trust deed would | 1586 |
| establish the apportionment of profits as well as expenditures, we believe that a distinction | 1588 |
| apply to the apportionment of expenditures, according to the wording of articles and | 1594 |
| come far behind the trust deed in terms of respecting the apportionment . | 1598 |
| possibility of relying on the trust deed for clarification regarding the apportionment . Obviously, | 1616 |
| should make it clear that it will respect the predominance of the trust deed in the apportionment | 1630 |
| |
|
APPROACH................4
|
| Before embarking on the technical study of these differences, we must indicate the approach | 68 |
| constructive trust and resulting trust could have been avoided by using this approach . | 1246 |
| how the various dividends are to be characterized. This approach is not without interest. We | 1656 |
| This is the safest approach to take in order to avoid tax and legal problems. The trust deed will | 1698 |
| |
|
APPROACHED..............1
|
| confined to the civil law. Since, however, the process of characterization is approached | 1342 |
| |
|
APPROACHES..............2
|
| The Department of Finance should clarify which approaches it intends to allow, taking into | 712 |
| offer rewarding approaches . | 2026 |
| |
|
APPROPRIATE.............11
|
| a potential right of becoming a beneficiary. It would seem appropriate that the possibility of a | 276 |
| appropriate an unlimited power to himself. However, according to the Agency's | 516 |
| law, it would be appropriate to redefine these limits to make them more inclusive of the civil law. | 772 |
| clarify this important concept, use a uniform language when it is appropriate and clarify the | 916 |
| appropriate a Court may take into account the deprived person's actual financial | 960 |
| whether it is appropriate in a given case to invoke the remedy, the Supreme Court | 976 |
| of the British institutional notion of the trust as a cause of action in appropriate | 998 |
| would help make the tax system more neutral as far as the choice of the most appropriate | 1184 |
| appropriate context, the argument would consist in claiming that the interspousal transfer was | 1208 |
| agent), or that one has divided his own patrimony to appropriate it to a specific | 1748 |
| represents, it would be better to have one child per account and make the appropriate transfers | 1944 |
| |
|
APPROPRIATED............1
|
| into three separate portions, the capital and income from these portions will be appropriated to | 844 |
| |
|
APPROPRIATELY...........1
|
| appropriately remedied by a declaratory order vesting the claimant with title to property | 966 |
| |
|
APRIL...................1
|
| -, April , Tax Window Files, loc. cit., note. | 2434 |
| |
|
ARBITRARILY.............1
|
| caselaw when such a clause cannot be arbitrarily invoked and cannot have the effect of reducing | 1328 |
| |
|
AREA....................4
|
| This brings us far away from the subject area of trust, but we believe that it was necessary to | 1272 |
| provincial jurisdiction in this area since, for the sake of simplicity, the drafters of trust deeds will | 1638 |
| Trusts are still an area of expertise in Quebec. Oddly enough it is the tax professionals who have | 2126 |
| taken over this area of the law. In one sense this is fortunate because it means that only trusts | 2128 |
| |
|
AREAS...................3
|
| fact that the two areas of law are intrinsically related. That influence is one more reason why it is | 170 |
| areas are encountered when determining the nature of certain elements, the inclusion of such | 1338 |
| managed to demarcate the clauses needed to make up for the areas in the Act that are difficult | 2130 |
| |
|
ARGUABLY................1
|
| Arguably , as soon as a person has a beneficiary right in the trust, he has the beneficial ownership | 306 |
| |
|
ARGUE...................3
|
| Faced with this array of solutions, it would be difficult to argue that this kind of trust cannot be | 336 |
| legitimate to argue the existence of the trust for the first time in the context of a tax case when it | 1038 |
| Before we can argue that the problem is real and that the situation can vary from province to | 1370 |
| |
|
ARGUED..................9
|
| a constructive trust is directly argued in a tax case and not in the context of a claim against the | 946 |
| such a constructive trust could be successfully argued in court, the tax consequences should be | 950 |
| case involving restitution. The taxpayer argued that a constructive trust was created by the sale | 954 |
| basis. Although it has been argued that the current position in Canada is that the | 996 |
| of a constructive trust, which was argued along with resulting trust. The judge held that it was | 1038 |
| Like the constructive trust and often in conjunction with it, resulting trust has been argued on a | 1050 |
| spouses, and the fact that sufficient consideration cannot be argued in the context of section | 1166 |
| rollover was not used. This solution was also argued to avoid the application of section | 1236 |
| the taxpayer argued that he held the beneficial ownership of a property so that he would not be | 2394 |
| |
|
ARGUMENT................9
|
| context, the argument that the tax authorities are a third person against whom this clause may | 590 |
| another argument , having more or less the same effect, but this time all across Canada, to get | 1206 |
| appropriate context, the argument would consist in claiming that the interspousal transfer was | 1208 |
| consideration argument is quietly making inroads. We earlier proposed that this argument could | 1230 |
| consideration argument is quietly making inroads. We earlier proposed that this argument could | 1230 |
| We are still convinced that, if this argument was well planned and well documented, it | 1246 |
| In Barroso v. The Queen, where this argument was raised, Judge Dusseault indicated in | 1254 |
| However, use of this argument , particularly in Quebec, is weakened by the Agency's position | 1256 |
| there can be argument among the beneficiaries to have their right to a particular element of | 1542 |
| |
|
ARGUMENTS...............2
|
| could open the door to arguments about the market value of the consideration. Needless to say, | 1216 |
| reaching this conclusion, the judge relied on arguments imported from the common law. In | 1394 |
| |
|
ARISE...................7
|
| of a right that may arise as a consequence of the law governing the intestacy of an individual or a | 274 |
| right that may arise as a consequence of the terms of the will or other testamentary instrument of | 274 |
| Here are the issues that arise in the civil law with regard to these different variants in the order in | 342 |
| with paragraph (.)(a) I.T.A., which among other things permits a right that may arise | 398 |
| hand over the property or the end of the trust arise and not before. This was the view of the | 598 |
| solve two problems that arise in drafting and administering the trust: () the difficulty of | 1502 |
| We should mention that all these tax problems can also arise in common law since the cause of | 1816 |
| |
|
ARISES..................7
|
| When the difference in tax treatment between the two legal systems arises from features specific | 148 |
| A constructive trust (trust by interpretation) arises from the interpretation of a past situation by a | 934 |
| a resulting trust arises whenever legal or equitable title to property is in one party's | 1044 |
| capital in this context, arises from situations where the settlor does not want to limit himself | 1332 |
| distanced itself from that test arises , as we noted above, from the fact that it offers no examples | 1416 |
| arises as to how the article C.C.Q. limitation should be expressed so that subsection | 2226 |
| the tax treatment that arises from that acceptance should be enough to give effect to it. | 2296 |
| |
|
ARISING.................9
|
| . PROBLEMS ARISING FROM THE INTERACTION BETWEEN THE CIVIL CODE | 6 |
| the tax advantages or disadvantages arising from different rules from one jurisdiction to another. | 130 |
| . Problems arising from the interaction between the civil code and the new rules for | 200 |
| includes the following requirements arising from the necessity that there be no change in the | 256 |
| benefits arising from that right. | 756 |
| constructive trust arising from the misconduct of a person acting under a power of attorney. | 1004 |
| Arising from the same equitable principle and applying the same conditions for its | 1118 |
| I.T.A. in relation to the settlement of rights arising from their life in common. | 1166 |
| arising from the benefits; and | 1674 |
| |
|
AROSE...................1
|
| under which one could benefit from this exception arose from administrative practice and were | 1828 |
| |
|
ARRANGEMENT.............1
|
| considered mere agency relationships, since the arrangement is often solely for the | 2014 |
| |
|
ARRANGEMENTS............2
|
| recognition of certain arrangements such as self-directed RRSPs. That raised some doubts in | 78 |
| trust, we shall presume the arrangements established for your grandchildren are not | 1756 |
| |
|
ARRAY...................1
|
| Faced with this array of solutions, it would be difficult to argue that this kind of trust cannot be | 336 |
| |
|
ART.....................15
|
| No mention of or reference to the application of art . C.C.Q. | 624 |
| Art . C.C.Q. | 2178 |
| du Québec, ) p. . Article C.C.L.C., the precursor of art . C.C.Q., stated | 2206 |
| Art . C.C.Q. and Book Three, Title Three, entitled: Legal devolution of | 2276 |
| In civil law, the acceptance may be tacit ( art . C.C.Q.) and the fact of claiming | 2296 |
| Art . , C.C.Q. | 2298 |
| Art . C.C.Q. | 2298 |
| Art . C.C.Q providing that the beneficiary must not be deceased at the | 2310 |
| Art . C.C.Q. He is in fact an administrator charged with full administration | 2516 |
| Art . C.C.Q. | 2518 |
| included in this) Art . C.C.Q. | 2540 |
| the donor the debtor of the donee, even if the delivery or transfer is made later. Art . | 2560 |
| Art . C.C.Q. | 2562 |
| A gift may be made with a charge. Art . C.C.Q. | 2562 |
| Art . C.C.Q. | 2564 |