| |
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APPLICABLE............6
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| sealed the fate of the two legal systems that were to govern the applicable law in Quebec: the | 38 |
| with and applicable within each of our two legal traditions in both of our official languages. | 108 |
| rule using, side by side, the terminology applicable to each legal system. This technique will not | 382 |
| common law terms, the former will be applicable in Quebec and the latter in the other | 560 |
| found in paragraph (a) of the State Immunity Act was applicable . This exception | 574 |
| provinces due for example to the specific statute law applicable in a given province, such | 638 |
| |
|
APPLICATION...........19
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| This article is followed by four in depth articles studying problems in the application of the Income Tax Act arising from differences in provincial private law. For example, the | 4 |
| 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 |
| that such concepts or matters may call for a different meaning and application from one legal | 30 |
| tradition to the other or worse that the concepts might have no meaning or application in the | 32 |
| meaning and application throughout Canada whether the federal legislation is applied in the | 34 |
| changes have an impact on the application in Quebec of federal acts and regulations. | 80 |
| backdrop is the Civil Code of Québec and civil law principles of general application . | 142 |
| application of common law rules is inadequate, it is possible to obtain certain equitable | 174 |
| and civil law that may affect the application of federal legislation throughout Canada. | 312 |
| application and enforcement of federal tax legislation. | 320 |
| of creating differences in application from one system to the other. | 374 |
| can be used in the interpretation or application of harmonized enactments. The usefulness | 422 |
| Income Tax Application Rules. | 456 |
| application in the unique civil law environment of Quebec. Comparative law analyses are being | 468 |
| Justice Blais allowed Mrs. St-Hilaires application and ordered the Treasury Board Secretariat | 518 |
| legislation must be more civil law friendly for purposes of its application in the Province of | 634 |
| application . In a minority of cases, however, the courts have refused to apply the civil law in | 646 |
| Quebec, favouring an interpretation resulting in uniformity of application , admittedly, for tax | 646 |
| where the application of provincial private law leads to differences in tax treatment. The issue is | 654 |
| |
|
APPLIED...............16
|
| tradition, inspired by French civil law, applied in Quebec in the same way that the common law | 16 |
| tradition, inspired by British common law, applied in such matters of property and civil rights | 18 |
| common law tradition has applied and continues to apply in Quebec and outside Quebec. | 20 |
| meaning and application throughout Canada whether the federal legislation is applied in the | 34 |
| which the provision is being applied . Provincial law thus is in symbiosis with federal legislation | 136 |
| will have to determine which of the rules found in the Civil Code is to be applied . Because no | 170 |
| consequences, it is imperative that this legislation be applied so as to produce equal tax | 328 |
| principles and concepts in force in the province at the time the enactment is being applied . | 488 |
| no one may profit from his or her crime. Mrs. St-Hilaire applied to the Federal Court Trial | 514 |
| Division for a declaratory judgment that civil law rules applied and that these rules entitled her to | 516 |
| Quebec, no rule applied to disallow Mrs. St-Hilaires claim. The Federal Court of Appeal | 520 |
| but the fact, quite simply, that the federal enactment in a given case must be applied to situations | 528 |
| applied : | 536 |
| initially applied to cases of any death or personal injury. Paragraph (a) was amended by the | 576 |
| a marking system would have to be applied consistently and failure to mark a legal concept | 904 |
| achieve one rule to be applied uniformly across Canada; this requires respect for the character | 980 |
| |
|
APPLIES...............5
|
| legislation ensure that it applies to Francophones and Anglophones alike and also applies | 64 |
| legislation ensure that it applies to Francophones and Anglophones alike and also applies | 64 |
| such terms and concepts, they take the meaning that applies in the private law of the province in | 134 |
| the Torrens system of land titles registration applies , a mortgage conveys legal title to real | 304 |
| of the province that fills the void. In short, the civil law applies in Quebec to any federal | 532 |
| |
|
APPLY.................16
|
| common law tradition has applied and continues to apply in Quebec and outside Quebec. | 20 |
| source in order to apply a federal statute. The Parliament of Canada may enact private law | 50 |
| and Quebec civil law, the same rules apply with regards to any other province. | 56 |
| legislation apply equally and coherently across the country in both linguistic versions and in both | 60 |
| adequately bridged with specific provisions if federal tax legislation is to apply effectively and | 160 |
| that apply in civil law are those expressly provided for in the Civil Code or other statutes. | 184 |
| the concept of ownership does not neatly apply to a leasehold estate, because neither the | 288 |
| adapted to the civil law tradition, if tax laws are to apply effectively in Quebec. Catherine | 346 |
| preferable to use more neutral terms and concepts that apply readily to both legal traditions or, | 388 |
| rights. What is more, there are no rules of interpretation to guide those required to apply bijural | 476 |
| principle of complementarity is cast very broadly so to apply not only in regards to civil law but | 492 |
| private legislation or does it apply in all cases regardless of the qualification of an act as private | 506 |
| believe the decision will apply to all harmonized enactments. | 570 |
| principles, rules and concepts should apply in interpreting federal tax legislation unless other | 630 |
| application. In a minority of cases, however, the courts have refused to apply the civil law in | 646 |
| private law. These rules not only apply to the traditional interpreters like the courts but also to | 660 |
| |
|
APPLYING..............2
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| The purpose of this article is to give a general overview of the Harmonization Program and its progress as of October . Before exploring some of the differences in the provincial private law and their potential impact on federal tax legislation, it would be useful to give background information on the duality of our legal system and on the particular interaction between federal law and provincial private law in Canada. Next we will give a broad overview of the most important differences between the common law tradition and the civil law tradition in order to illustrate the challenge at hand in applying federal tax legislation fairly and efficiently. Also we will briefly explain the Harmonization Program, its objectives and techniques, and report on the harmonization work done thus far. | 4 |
| applying such property to the purposes intended, unless the testator has manifested his intention | 788 |
| |
|
APPORTIONMENT.........1
|
| Apportionment (in percentage) of Political Entities according to their Legal System, | 726 |
| |
|
APPROACH..............4
|
| Civil law has a very Cartesian approach to the law of property. Article of the Civil Code | 192 |
| ) semi-bijuralism: this drafting approach , which consists in using exclusively common | 352 |
| Canadian provinces. This interpretive approach was recently approved by the Supreme Court | 568 |
| This interpretative approach must now be reconsidered following the adoption of the principle | 648 |
| |
|
APPROACHES............1
|
| often incompatible institutions, rules and approaches . Yet it is necessary that federal tax | 60 |
| |
|
APPROPRIATE...........4
|
| version, is no longer appropriate to address the four legal audiences (common law and civil law | 354 |
| choice of the most appropriate solution will depend on the situation, the structure of the | 366 |
| common law terminology? Would it be appropriate to create a lexicon of private law | 402 |
| appropriate in French for both common law and civil. | 450 |
| |
|
APPROPRIATES..........1
|
| property from his patrimony to another patrimony constituted by him which he appropriates to a | 804 |
| |
|
APPROPRIATION.........2
|
| constitutes a patrimony by appropriation , autonomous and distinct from that of the settlor, | 808 |
| appropriation . | 814 |
| |
|
APPROVED..............1
|
| Canadian provinces. This interpretive approach was recently approved by the Supreme Court | 568 |
| |
|
APPROXIMATELY.........1
|
| Interpretation Act and to approximately fifty federal statutes in matters of property law, | 430 |
| |
|
AREA..................1
|
| Another area in which both legal systems are very different is the law of trusts. In common law, | 244 |
| |
|
AREAS.................1
|
| Tax law has been identified as one of the key areas requiring harmonization along with | 326 |
| |
|
ARGUED................3
|
| one argued for the recognition of the complementary nature of provincial private law in matters | 502 |
| Mr. Schreiber argued that adding bodily injury to death or personal injury had broadened | 578 |
| argued that the insertion of bodily injury was intended to ensure that the wording used in | 582 |
| |
|
ARGUMENT..............1
|
| Justice Décary rejected the argument that provincial private law is to complete only federal | 524 |
| |
|
ARISE.................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 |
| |
|
ARISING...............1
|
| This article is followed by four in depth articles studying problems in the application of the Income Tax Act arising from differences in provincial private law. For example, the | 4 |