| |
|
ABANDON...............1
|
| found in tax legislation; the definition of the words release or surrender abandon , child and | 376 |
| |
|
ABILITY...............1
|
| equitable distribution of tax burdens and tax benefits in light of a taxpayers ability to pay and | 624 |
| |
|
ABOLISHED.............1
|
| during the Middle Ages. Even though the forms of action at common law were abolished , | 198 |
| |
|
ABSOLUTE..............2
|
| is owned by the Crown who grants rights and interests: it recognizes no absolute ownership of | 216 |
| considered to be under absolute ownership; Bastarache Boudreau Ouellet, supra note , at | 758 |
| |
|
ABUSUS................1
|
| abusus . Namely, dismemberments are the usufruct, the use, the servitude and the | 230 |
| |
|
AC....................1
|
| Noakes v. Rice, AC , , L.J. Ch. , . Lord Halsbury refers to Lord | 858 |
| |
|
ACADEMIC..............1
|
| laws is not a byzantine or academic exercise but rather a very practical undertaking aimed at | 316 |
| |
|
ACADEMICS.............1
|
| The Department of Justice and several academics and practitioners reflected upon these issues | 404 |
| |
|
ACCEPTANCE............1
|
| particular purpose and which a trustee undertakes, by his acceptance , to hold and administer. | 806 |
| |
|
ACCEPTED..............1
|
| property to the trust and the trustee has accepted to hold and administer it, nobody owns the | 268 |
| |
|
ACCESSED..............6
|
| e.htm?LanguageEParlSescommid (date accessed : November st, ). | 716 |
| pourcentage.htm) (date accessed : November th, ). | 728 |
| e.htm?LanguageEParlSescommid (date accessed : December th, ). | 888 |
| e.htm?LanguageEParlSescommid (date accessed : December th, ). | 894 |
| e.htm?LanguageEParlSescommid (date accessed : December th, ). | 900 |
| e.htm?LanguageEParlSescommid) (date accessed : December th, ). | 912 |
| |
|
ACCESSIBLE............1
|
| legal systems, in both official languages. The need to make Canadian legislation accessible to | 68 |
| |
|
ACCORDANCE............1
|
| accordance with the will, even though the terms used appear really to give him the quality of a | 784 |
| |
|
ACCORDINGLY...........2
|
| the scope of the exception to state immunity. Accordingly , he submitted that bodily injury | 580 |
| must also be compatible with civil law concepts and terminology. Accordingly federal tax | 632 |
| |
|
ACCOUNT...............3
|
| The Treasury Board refused to pay, on account of the common law rule of public policy that | 514 |
| interpretation of the provision because it neither took into account the purpose of the changes | 588 |
| account the common law and the civil law (herein referred to as Federal Law Civil Law | 922 |
| |
|
ACCOUNTING............1
|
| legal systems, civil law systems accounting for . alone. Canadian bijuralism thus offers at | 116 |
| |
|
ACCURATELY............1
|
| wording that accurately reflects the vocabulary, concepts, norms and institutions of Quebecs | 342 |
| |
|
ACHIEVE...............2
|
| achieve a unified effect. Quite plainly, the federal Parliament has chosen the model of | 90 |
| achieve one rule to be applied uniformly across Canada; this requires respect for the character | 980 |
| |
|
ACKNOWLEDGED..........1
|
| Having acknowledged the need for bilingual and bijural tax legislation, let us examine the | 122 |
| |
|
ACQUISITION...........1
|
| acquisition and disposition of property. Listing the characteristics pertaining to the nature and | 188 |
| |
|
ACTE..................1
|
| (SRQ , article ) after having been first introduced in a distinct act Acte | 792 |
| |
|
ACTION................6
|
| during the Middle Ages. Even though the forms of action at common law were abolished, | 198 |
| these labels have remained. A real action could be undertaken with regards to property for | 200 |
| real property. The personal action was originally one for which only damages could be | 202 |
| Property under civil law is thus qualified pertaining to its nature whereas it is the form of action | 206 |
| Originally, a lessee could only obtain damages under a personal action further to an eviction | 820 |
| ( action in rem). | 824 |
| |
|
ACTIONS...............1
|
| such actions . A hybrid category developed for the lease, which is now a chattel real, but is | 204 |
| |
|
ACTIVITY..............1
|
| law provincial jurisdictions, significant differences may arise as a result of variations in provincial statutes dealing with such matters as what might constitute a charitable activity in the province or who might be viewed as residing in the province. Such diversity in provincial private law is, as will be seen in the articles that follow, susceptible of producing significant differences in the application of federal legislation tax and other from one province to the other. | 6 |
| |
|
ACTS..................4
|
| changes have an impact on the application in Quebec of federal acts and regulations. | 80 |
| A trustee acts as the administrator of the property of others charged with full | 814 |
| and to amend certain Acts in order to ensure that each language version takes into | 922 |
| An Act to amend the Customs Act and to make related amendments to other Acts , | 930 |
| |
|
ACTUALIZATION.........1
|
| and its Actualization , in The Harmonization of Federal Legislation with the Civil Law of | 710 |
| |
|
ADAPTED...............2
|
| adapted to the civil law tradition, if tax laws are to apply effectively in Quebec. Catherine | 346 |
| law terms, concepts and rules have to be carefully reviewed and adapted . | 392 |
| |
|
ADAPTING..............2
|
| adapting tax laws to the civil law environment. Harmonization is about bridging the gaps that | 318 |
| conducted and harmonization changes are being made in tax legislation with a view to adapting | 468 |
| |
|
ADDITION..............3
|
| hypothec beside mortgage. In addition , we now find the double real property or | 460 |
| property and civil rights in Canada, a premise of Canadian bijuralism. In addition , the provision | 490 |
| addition to the principle of complementarity, this provision establishes an ambulatory character | 494 |
| |
|
ADDITIONAL............1
|
| an additional adjustment was made: the civil law concept of solidarity was added beside that | 464 |
| |
|
ADDITIONS.............1
|
| harmonization will require changes or additions to the terminology used in both linguistic versions | 394 |
| |
|
ADDRESS...............1
|
| version, is no longer appropriate to address the four legal audiences (common law and civil law | 354 |
| |
|
ADDRESSING............1
|
| and the imperative () of simultaneously addressing four different groups common law | 368 |
| |
|
ADEQUATELY............2
|
| adequately bridged with specific provisions if federal tax legislation is to apply effectively and | 160 |
| differences must be adequately taken into consideration in tax legislation. | 640 |
| |
|
ADJUSTED..............1
|
| provisions referred only to mortgage. The English version was adjusted by adding the civil | 448 |
| |
|
ADJUSTMENT............1
|
| an additional adjustment was made: the civil law concept of solidarity was added beside that | 464 |
| |
|
ADJUSTMENTS...........2
|
| Act, . Its Part I contains a few harmonization adjustments whereas its Part II pertains | 438 |
| joint ownership: adjustments were made to certain provisions in which reference was made | 450 |
| |
|
ADMINISTER............4
|
| symmetrynecessary to administer coherently federal policies and programs sometimes calls for | 148 |
| property to the trust and the trustee has accepted to hold and administer it, nobody owns the | 268 |
| charged as a mere trustee, to administer the property and to employ it or deliver it over in | 784 |
| particular purpose and which a trustee undertakes, by his acceptance, to hold and administer . | 806 |
| |
|
ADMINISTERED..........1
|
| The Harmonization Program is administered by the Legislative Services Branch of the | 320 |
| |
|
ADMINISTRATION........2
|
| A trustee has the control and the exclusive administration of the trust patrimony, and the titles | 810 |
| administration . | 816 |
| |
|
ADMINISTRATIVE........1
|
| alternative, it was decided to create bijural terminology records, an administrative tool to | 414 |
| |
|
ADMINISTRATOR.........3
|
| title is established in his name, ès quality of trustee, he is a mere administrator of the trust | 272 |
| proprietor subject to deliver over, rather than that of a mere executor or administrator , does not | 786 |
| A trustee acts as the administrator of the property of others charged with full | 814 |
| |
|
ADMINISTRATORS........1
|
| drafters, policy makers, tax administrators and all readers of bijural tax enactments. These rules | 662 |
| |
|
ADMITTEDLY............1
|
| Quebec, favouring an interpretation resulting in uniformity of application, admittedly , for tax | 646 |
| |
|
ADOPTION..............3
|
| the four legal audiences of this country has led to the adoption in of the Policy on | 68 |
| introduced in the former Code nearly years after its adoption . The trust, as it was | 262 |
| This interpretative approach must now be reconsidered following the adoption of the principle | 648 |
| |
|
ADVERSE...............1
|
| adverse tax results must be anticipated and the gaps between common law and civil law must be | 158 |
| |
|
ADVISABLE.............1
|
| should also inform the development of tax policy. Thus, it is advisable that tax policies not be | 384 |
| |
|
AFFAIRE...............1
|
| l affaire St-Hilaire et les fiches terminologiques bijuridiques , (),vol. , no , Revue de | 916 |
| |
|
AFFAIRS...............10
|
| appearing before the Standing Senate Committee on Legal and Constitutional Affairs , described | 84 |
| Affairs , the Department of Justice made these bijural terminology records available. | 418 |
| Constitutional Affairs , Issue Evidence, Ottawa, March , (available on the web at | 714 |
| Minister of Intergovernmental Affairs , Symposium on the Harmonization of Federal Legislation | 718 |
| before the Standing Senate Committee on Legal and Constitutional Affairs on March st . | 884 |
| Constitutional Affairs , Issue Evidence, Ottawa, March st, (available on the web at | 886 |
| Committee on Legal and Constitutional Affairs on March st . See Canada, Senate, | 890 |
| Proceedings of the Standing Senate Committee on Legal and Constitutional Affairs , Issue | 892 |
| Standing Senate Committee on Legal and Constitutional Affairs , Issue Evidence, | 898 |
| Constitutional Affairs , Issue Evidence, Ottawa, March (available on the web at | 910 |
| |
|
AFFECT................2
|
| and civil law that may affect the application of federal legislation throughout Canada. | 312 |
| terminology and did not affect the substance of the provision. | 426 |
| |
|
AFFECTED..............2
|
| persons affected . In some ways the circle is closed and we come back to the point of | 530 |
| departure, in section VIII of The Quebec Act, : when these affected persons are litigants | 530 |