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ARTICLE.................47
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| Cumulation of roles is not permitted by the Civil Code of Québec, since article | 94 |
| article of the Civil Code provides that, where there is no beneficiary, the property | 348 |
| This article makes it possible to comply with the requirements of subsection (.) I.T.A. and | 350 |
| compliance with the law. However, for this article to be used, there are certain civil law issues | 354 |
| patrimony on his death by the effect of article C.C.Q. If the answer is affirmative, the | 360 |
| to a specific legatee by particular title. Furthermore, article C.C.Q. is also important. It | 380 |
| Article C.C.Q. would seem favourable to the idea that there is no need to limit the power | 414 |
| a tax provision, we could be sure of this conclusion from the wording of the article : | 416 |
| namely, that the article permits an unlimited power of appointment. | 424 |
| an unlimited power of appointment is completely invalid. Moreover, according to article | 428 |
| Since Me Jolin completely overlooks the portion of the article stating that the settlor may | 432 |
| When article C.C.Q. was introduced, the Minister of Justice of Quebec commented | 436 |
| deathaccording to former article C.C.L.C. He explained the result in the civil law in | 450 |
| Article C.C.Q. would therefore have codified that legal rule. However, it cannot be | 466 |
| right that the settlor reserves for himself. Furthermore, article C.C.Q. also provides that | 472 |
| addition, the Civil Code indirectly incorporates an unlimited power of this kind in article | 474 |
| accordance with article C.C.Q. | 486 |
| appointment, but this creates the risk that it could be deemed null and article | 524 |
| in our opinion, this option is already covered by the option , which uses article C.C.Q. | 572 |
| the time when the property reverts to the settlor by the operation of article C.C.Q. | 580 |
| authorities, and article C.C.Q. would apply in any event, as in the first option, but with the | 616 |
| account the two civil law options: returning the property to the settlor under article C.C.Q. | 712 |
| income. Article of the Civil Code provides that the trust deed takes precedence in this | 1580 |
| things, led to concerns that article C.C.Q., which provides for an automatic return to the | 2062 |
| under the trust. Thus, the settlor's residual right to receive the trust capital under article | 2070 |
| Why did the Agency not accept this reasoning, and stated instead that the article C.C.Q. | 2076 |
| There are two way to interpret article C.C.Q. on this subject. The first | 2196 |
| interpretation would be that all the article does is appoint the new trust beneficiaries who will | 2198 |
| in it the effects of lapse as did Faribault in his analysis of article C.C.L.C. : see Jacques | 2202 |
| du Québec, ) p. . Article C.C.L.C., the precursor of art. C.C.Q., stated | 2206 |
| forms part of the succession of such person, pursuant to article C.C.Q. | 2212 |
| The article of S. BÉLANGER and I. GOUIN, loc. cit., note , p. , contains | 2222 |
| TRANSLATION Whereas article C.C.Q. imposes the requirement to specify the | 2224 |
| arises as to how the article C.C.Q. limitation should be expressed so that subsection | 2226 |
| ownership,loc.cit., note , p. . The practice is also mentioned in note of the article by S. | 2270 |
| Article C.C.Q. does not provide that the power to appoint may be exercised | 2308 |
| Article C.C.Q. | 2312 |
| For the common law analysis, we have essentially relied on the article by Catherine | 2328 |
| This list is found in article C.C.Q. | 2448 |
| Article C.C.Q. | 2450 |
| from the comments to article C.C.Q., for example, stating that Although new, the article | 2460 |
| from the comments to article C.C.Q., for example, stating that Although new, the article | 2460 |
| accordance with article C.C.Q. | 2468 |
| This is because of article C.C.Q., which prescribes that retained income is | 2490 |
| Article C.C.Q. | 2498 |
| These investments are described in article C.C.Q. They include immovables, | 2508 |
| Gérard BÉRUBÉ, Les enfants et le creux du marché. This article appeared on | 2518 |
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ARTICLES................14
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| Furthermore, in commenting on the new articles of the Civil Code in another paper, | 498 |
| mentioned articles , dividends supposedly constitute income, except those representing the | 1382 |
| The Civil Code articles could be viewed as a reflection of earlier case law since they do not | 1386 |
| However, while a number of Civil Code articles were intended to codify the earlier law, the | 1398 |
| definitions of fruits and revenues are qualified as new articles . This confirms that earlier | 1398 |
| cases will not necessarily be of much use. If the new articles had been applied in those cases | 1400 |
| two opinions, and there are still no cases clarifying the meaning of the new Civil Code articles | 1442 |
| Me Dominique Lafleur analysed these articles and reached the following conclusion: | 1444 |
| apply to the apportionment of expenditures, according to the wording of articles and | 1594 |
| It should be noted that articles and of the Civil Code expressly provide | 2420 |
| be income. However, it is not clear if this conclusion flows from the articles establishing a | 2466 |
| We have not identified any cases since that deal with articles and | 2484 |
| Articles to C.C.Q. | 2506 |
| majority, since a minor may not dispose of any part of his property by will, except articles of | 2538 |
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ARTICULATED.............1
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| reasons they must often be articulated differently from what the parties to the trust deed had | 186 |
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ARTS....................10
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| Arts . and , C.C.Q., and Germain BRIÈRE, Le nouveau droit des | 2218 |
| Arts . , , and C.C.Q. | 2288 |
| Arts . to C.C.Q. | 2378 |
| Arts . to C.C.Q. | 2378 |
| undeclared partnership. ( Arts . , and C.C.Q.) | 2392 |
| Arts and C.C.Q. For the Minister of Justice of Quebec, these | 2496 |
| MINISTER OF JUSTICE, op. cit., note , arts . -. | 2502 |
| Arts . to C.C.Q. Although the management of affairs provisions are | 2530 |
| Arts . and C.C.Q. | 2534 |
| Arts . and C.C.Q. | 2564 |
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ASCERTAIN...............2
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| Canada, it is essential to ascertain whether it is worthwhile to try to completely eliminate all of | 128 |
| tools to answer some of these questions, without having first to ascertain the meaning of terms | 2138 |
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ASCERTAINED.............2
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| be ascertained how a life interest in the trust can be disposed of while preserving a | 232 |
| be ascertained . | 408 |
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ASPECTS.................5
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| .. Income vs capital - other aspects | 36 |
| .. Income vs capital - other aspects | 1510 |
| If the effect of the civil law is poorly understood in this case, what can be said of the tax aspects | 1794 |
| DIONNE and Michel TURCOT, Aspects fiscaux des diverses étapes de la vie conjugale selon | 2364 |
| Diane BRUNEAU and Richard CHAGNON, Aspects fiscaux de la loi du | 2412 |
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ASSESS..................1
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| need to identify the owner of the beneficial ownership in a property in order to assess the taxes | 1012 |
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ASSESSED................2
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| are assessed will be a direct consequence of the respective rights established between the | 1550 |
| Parents who have made or will make transfers to this kind of trust are at risk of being assessed | 1812 |
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ASSESSMENT..............1
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| appeal or vacate or vary an assessment . | 972 |
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ASSET...................1
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| deemed disposition at fair market value when an asset is transferred to the child's | 1726 |
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ASSETS..................16
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| the deemed disposition of trust assets for tax purposes every years, which is a direct | 62 |
| Quebec to protect assets from creditors or a bad administration, although the nature of this trust | 202 |
| French). In this kind of trust, the assets are not directly available to the transferor's creditors but | 218 |
| seize the trust assets nor can they cause them to be sold. At most, they can seize the proceeds | 222 |
| The two questions address, on the one hand, the quality of the protection obtained for the assets | 358 |
| the assets less effective. In terms of the tax consequences, the inter vivos trust property would | 362 |
| that the property can pass among the assets of his estate. By doing this, one is not deprived of | 578 |
| the possibility of taking advantage of the rollover of the assets to the spouse on death and the | 578 |
| Yes, although the above, namely that the assets are not protected at death. | 702 |
| Hesitation - it would be the best solution for protection of assets , especially with a flexible | 704 |
| contribution and the disputed assets . The question of a connection between the | 980 |
| one element of the family's assets (e.g., all stock dividends), which, in one jurisdiction would be | 1660 |
| allowances from the parents' other assets and identify the intention to have these amounts | 1840 |
| trust for the protection of assets . They are described in CANADA CUSTOMS AND | 2172 |
| availability of the assets to pay the debts of the decedent would ensure the collection of any | 2266 |
| were part of the minor's assets before the trustee assumed his duties. Thus, if a minor were | 2512 |