| |
|
AFFECTING.............2
|
| anything affecting property and civil rights, and the common law as it existed in England at the | 40 |
| affecting the public law. Article VIII of The Quebec Act, , which prescribed that in all | 42 |
| |
|
AFFECTS...............2
|
| he received it. The lease in no way affects ownership of property, only its enjoyment. | 300 |
| Code. An example of a change that affects tax legislation is the concept of executor which | 360 |
| |
|
AFFRONTEMENT..........1
|
| Code civil: un sujet d affrontement dans la communauté juridique québécoise, () Les | 800 |
| |
|
AGENCY................1
|
| The Department of Finance and the Canada Customs and Revenue Agency (CCRA), like the | 466 |
| |
|
AGES..................1
|
| during the Middle Ages . Even though the forms of action at common law were abolished, | 198 |
| |
|
AGING.................1
|
| which he received it but he is not liable for changes resulting from aging or fair wear and tear of | 846 |
| |
|
AHEAD.................1
|
| ahead in tax policy development. Current tax policies that are often structured around common | 390 |
| |
|
AIMED.................2
|
| laws is not a byzantine or academic exercise but rather a very practical undertaking aimed at | 316 |
| harmonization changes that had been brought forward were aimed at introducing civil law | 426 |
| |
|
AJOUTER...............1
|
| Ajouter ici brièvement les autres raisons citées dans la lettre de la ministre | 902 |
| |
|
ALAIN-FRANÇOIS........1
|
| To that effect see the evidence presented by Professor Alain-François Bisson of the Law | 896 |
| |
|
ALBEIT................1
|
| no avoiding the fact that a federal statute, albeit one characterized as public law, that refers to a | 544 |
| |
|
ALBERTA...............1
|
| See inter alia in Alberta , Land Titles Act, RSA , c. L-; in British Columbia, Land | 854 |
| |
|
ALIA..................1
|
| See inter alia in Alberta, Land Titles Act, RSA , c. L-; in British Columbia, Land | 854 |
| |
|
ALIKE.................1
|
| legislation ensure that it applies to Francophones and Anglophones alike and also applies | 64 |
| |
|
ALINE.................1
|
| Aline Grenon, Éléments de common law et aperçu comparatif du droit civil québécois, | 694 |
| |
|
ALLARD................4
|
| Beaulne, supra note , at -. France Allard , The Supreme Court of Canada and its | 796 |
| Allard , supra note , at ; Beaulne, supra note , at -. | 802 |
| Allard , supra note , at . | 952 |
| Allard , supra note , at . | 954 |
| |
|
ALLEGED...............1
|
| Germany. He sued Germany and Canada claiming one million dollars in damages. He alleged | 572 |
| |
|
ALLOW.................1
|
| moral duty owed to the beneficiary. It is so strong as to allow tracing of the property in the | 254 |
| |
|
ALLOWANCES............1
|
| allowances under the Public Service Superannuation Act. | 512 |
| |
|
ALLOWED...............3
|
| hands of a third party in certain circumstances: the beneficiary is allowed to trace the trust | 256 |
| Justice Blais allowed Mrs. St-Hilaires application and ordered the Treasury Board Secretariat | 518 |
| allowed the appeal. The Court was divided on the interpretation of the civil law rules of | 520 |
| |
|
ALLOWS................1
|
| scope of ownership allows one to identify some of the differences between the common law and | 188 |
| |
|
ALTERATIONS...........2
|
| French civil law as it existed prior to with its subsequent alterations in Quebec in regard to | 40 |
| same time with its subsequent alterations in Quebec and in Canada in regard to anything | 42 |
| |
|
ALTERNATIVE...........1
|
| alternative , it was decided to create bijural terminology records, an administrative tool to | 414 |
| |
|
AMBIGUITY.............1
|
| chosen, section . was added so that the redrafting process does not give rise to any ambiguity | 562 |
| |
|
AMBULATORY............1
|
| addition to the principle of complementarity, this provision establishes an ambulatory character | 494 |
| |
|
AMEND.................4
|
| available will be to amend the law. Such a process can be both difficult and time consuming. | 172 |
| amend the Interpretation Act to add two provisions designed to correct these deficiencies. | 478 |
| 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 |
| |
|
AMENDED...............5
|
| provisions that were amended in the first harmonization act as well as in the Income Tax | 420 |
| initially applied to cases of any death or personal injury. Paragraph (a) was amended by the | 576 |
| RSC , c. (th Supp.) as amended (herein referred to as ITA). | 672 |
| RSC , c. E- (th Supp.) as amended (herein referred to as ETA). | 928 |
| RSC , c. (th Supp.) as amended . | 930 |
| |
|
AMENDING..............1
|
| Henry L. Molot, Clause of Bill S-: Amending the Interpretation Act, in The | 734 |
| |
|
AMENDMENTS............9
|
| Amendments Act, and describe the solutions adopted. These records identify civil | 420 |
| . Progress to Date and Legislative Amendments | 428 |
| Law Harmonization Act, No. . Its main components consists in the amendments to the | 430 |
| Income Tax Amendments Act, (Bill C-) | 436 |
| The first harmonization changes to tax legislation can be found in the Income Tax Amendments | 438 |
| executor: before these amendments , reference was made solely to the concept of | 442 |
| These harmonization amendments were made to the Income Tax Act, Excise Tax Act and | 456 |
| Income Tax Amendments Act, , SC , c., which was assented to on June | 926 |
| An Act to amend the Customs Act and to make related amendments to other Acts, | 930 |
| |
|
AMOUNTS...............1
|
| to pay her the amounts claimed. The Trial Division decided that under the civil law of | 518 |
| |
|
ANALYSED..............2
|
| belongs to and is best analysed in the context of the law of contract and not the law of | 294 |
| The Court then analysed the French version in its attempt to give meaning to the terminology | 594 |
| |
|
ANALYSES..............1
|
| application in the unique civil law environment of Quebec. Comparative law analyses are being | 468 |
| |
|
ANALYSIS..............4
|
| on the other hand, ones analysis will depend on whether the property is personal or real. One | 212 |
| comprehensive analysis of the debate see Sylvio Normand Jacques Gosselin, La fiducie du | 800 |
| For a comprehensive analysis of section . of the Interpretation Act see Molot, supra | 946 |
| For a comprehensive analysis of section . of the Interpretation Act see Molot, supra | 960 |
| |
|
ANALYZES..............2
|
| Professor David Duff analyzes the new interpretation rules and their impact on Canadian tax | 614 |
| ITA with Quebec civil law. Professor Catherine Brown analyzes the concept of beneficial | 616 |
| |
|
ANDRÉ.................3
|
| The authors wish to thank Me André Ouellette, Me Martin Lamoureux and all other members | 668 |
| See on this subject Jean-Maurice Brisson André Morel, Federal Law and Civil Law: | 730 |
| André Ouellette Mathieu Legris, La place du droit privé au sein des lois fédérales : | 916 |
| |
|
ANDRÉA................1
|
| Michel Bastarache Andréa Boudreau Ouellet, Précis du droit des biens réels, e Éd., | 750 |
| |
|
ANGER.................1
|
| A.H. Oosterhoff W.B. Rayner, Anger and Honsberger Law of Real Property, Vol. , | 742 |
| |
|
ANGLAIS-FRANÇAIS......1
|
| terminologie juridique, Lexique anglais-français de la common law, ième éd., (École de droit, | 866 |
| |
|
ANGLOPHONE............3
|
| civil law lawyers, Francophone common law lawyers, Anglophone civil law lawyers and | 72 |
| Anglophone common law lawyers) may, on the one hand, read federal statutes and regulations | 72 |
| emergence of new terminology in bijural provisions might present a problem for the Anglophone | 396 |
| |
|
ANGLOPHONES...........1
|
| legislation ensure that it applies to Francophones and Anglophones alike and also applies | 64 |
| |
|
ANNE..................2
|
| Currently, federal legislation covers only partially the four Canadian legal audiences. Anne | 330 |
| Notes for a speech by the Honourable Anne McLellan, Minister of Justice Canada, at a | 872 |
| |
|
ANNUALLY..............1
|
| Students are also invited annually to participate in harmonization research. Projects are | 610 |
| |
|
ANTICIPATED...........1
|
| adverse tax results must be anticipated and the gaps between common law and civil law must be | 158 |
| |
|
ANYMORE...............1
|
| property anymore , neither the trustee nor the beneficiary. There is no duality of property as | 270 |
| |
|
ANYONE................2
|
| himself be one, and anyone of whom may enforce the obligation. | 250 |
| property into its product. The beneficiary has a similar right against anyone to whom the trustee | 256 |
| |
|
APERÇU................1
|
| Aline Grenon, Éléments de common law et aperçu comparatif du droit civil québécois, | 694 |
| |
|
APFF..................2
|
| collaboration with the APFF : The Harmonization of Federal Legislation with Quebec Civil | 968 |
| Law and Canadian Bijuralism: A Collection of Studies in Tax Law (Montreal, QC: APFF , | 970 |
| |
|
APP...................3
|
| October , , reprinted in RSC , App . II, No. . | 690 |
| Quebec Act, , George III, c. (U.K.), reprinted in RSC , App . II, No. , | 692 |
| (U.K.), Vict., c. , reprinted in RSC , App . II, No. . | 696 |
| |
|
APPEAL................4
|
| by the Federal Court of Appeal in St-Hilaire v. Canada. | 36 |
| or public legislation? This precise issue has been addressed by the Federal Court of Appeal in | 506 |
| Quebec, no rule applied to disallow Mrs. St-Hilaires claim. The Federal Court of Appeal | 520 |
| allowed the appeal . The Court was divided on the interpretation of the civil law rules of | 520 |
| |
|
APPEARANCE............1
|
| different typefaces or other forms of marking. The symbolism of the uniform appearance of | 410 |
| |
|
APPEARING.............2
|
| appearing before the Standing Senate Committee on Legal and Constitutional Affairs, described | 84 |
| This issue was also raised by Professor Fabien while appearing before the Standing Senate | 890 |
| |
|
APPEARS...............1
|
| Viewed from a drafting perspective, Canadian bijuralism appears to impose a tremendous | 108 |
| |
|
APPENDIX..............3
|
| In the first place, it is The Quebec Act, R.S.C., , Appendix II, No. that | 38 |
| Constitution Act, , Item ) R.S.C., , Appendix II, No. . () | 46 |
| Canada, ), Appendix III, -. | 690 |