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 PIERRE................1
Barbara  Pierre , Classification of Property and Conceptions of Ownership in Civil and 740
 
 PIERRE-GABRIEL........1
prudence and diligence during the term of the lease. See also  Pierre-Gabriel  Jobin, Le louage, 842
 
 PLACE.................3
In the first  place , it is The Quebec Act, R.S.C., , Appendix II, No. that 38
its scope and process to the revision of federal legislation that took  place  in the late s to 324
André Ouellette Mathieu Legris, La  place  du droit privé au sein des lois fédérales : 916
 
 PLACES................1
worlds two major legal systems, bijuralism  places  Canada in a privileged position within the 112
 
 PLAINLY...............2
achieve a unified effect. Quite  plainly , the federal Parliament has chosen the model of 90
 Plainly , the former reality, in which the English text represents the common law and the French 102
 
 PLANIFICATION.........2
 planification  fiscale et successorale, Montréal, Association de planification fiscale et 918
planification fiscale et successorale, Montréal, Association de  planification  fiscale et 918
 
 PLANNED...............1
 planned  for January on this second set of general harmonization proposals.434
 
 PLANNING..............1
 planning  for effective national and international transactions. 664
 
 PLEADED...............1
was charged with second-degree murder and  pleaded  guilty to a reduced charge of 510
 
 POLICIES..............5
typically where federal policy makers want greater consistency in federal  policies . This other 144
symmetrynecessary to administer coherently federal  policies  and programs sometimes calls for 148
should also inform the development of tax policy. Thus, it is advisable that tax  policies  not be 384
ahead in tax policy development. Current tax  policies  that are often structured around common 390
legislatures may pursue distinctive legal  policies  which might each be different as well as different 982
 
 POLICY................13
the four legal audiences of this country has led to the adoption in of the  Policy  on 68
It is always open, under the Constitution Act, , for federal  policy  makers to write out their 142
typically where federal  policy  makers want greater consistency in federal policies. This other 144
may produce tax results in one province that are not desirable from a legislative or  policy  156
should also inform the development of tax  policy . Thus, it is advisable that tax policies not be 384
ownership or beneficial ownership in the development of tax  policy  is problematic. It is 388
ahead in tax  policy  development. Current tax policies that are often structured around common 390
The Treasury Board refused to pay, on account of the common law rule of public  policy  that 514
tax  policy  principles of equity or of neutrality in taxation. That tax legislation must provide for an 624
drafters,  policy  makers, tax administrators and all readers of bijural tax enactments. These rules 662
should also inform and influence the development and articulation of tax  policy  and of tax 662
Department of Justice Canada, ), -. See also  Policy  on Legislative Bijuralism, in The 686
 Policy  on Legislative Bijuralism, supra note , at . 702
 
 POLITICAL.............1
Apportionment (in percentage) of  Political  Entities according to their Legal System, 726
 
 POLYPHONIC............3
 polyphonic  music as opposed to monophonic song for Bill S-, and one presumes for the 90
 Polyphonic  legislation would thus be the method by which the legislative song, as it were, 94
imposes this  polyphonic  legislative form. 102
 
 POLYPHONY.............1
By  polyphony  I mean that musical form whereby multiple voices, each singing in a different 92
 
 POPULATION............1
communicated effectively to the legal community and to the  population  in general. As an 414
 
 PORTION...............1
This  portion  of the article pertaining to the mortgagehypothec was written by Me Joseph 852
 
 POSITION..............2
worlds two major legal systems, bijuralism places Canada in a privileged  position  within the 112
authors and do not necessarily correspond to the Department of Justice Canada  position  on any 670
 
 POSSESSION............6
 Possession  is an essential feature of the law of real property. At common law, ones inquiry will 218
pertain not to the question of ownership of land but to the length of time of the  possession  218
(doctrine of estates) as well as the quality of the  possession  (doctrine of tenures). 220
retaining the seisin, conveys  possession  of the land to a tenant for a given period of time. The 284
lessor retains a reversionary interest in the land i.e. the right to  possession  of the land at the end 284
estate in  possession ) for the duration of the leasehold estate, and the lessor retains a 290
 
 POSSESSORY............1
have interests (or estates) in the same piece of land. The tenant has a  possessory  interest (or 290
 
 POSSIBILITY...........1
practitioners is this duality that exists between common law and equity and the  possibility  of 176
 
 POTENTIAL.............2
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
and concepts the legislator avoids, in whole or in part, references to and  potential  differences in 378
 
 POURBAIX..............3
Marie-Noëlle  Pourbaix , S-: A First Harmonization Bill, in The Harmonization of 942
 Pourbaix , supra note , at . 948
 Pourbaix , supra note , at . 962
 
 POURCENTAGE...........1
 pourcentage .htm) (date accessed: November th, ). 728
 
 POWERS................1
As noted earlier, the division of legislative  powers  under the Constitution Act, provides 130
 
 PP....................1
financière, ,  pp . -. 918
 
 PRACTICAL.............1
laws is not a byzantine or academic exercise but rather a very  practical  undertaking aimed at 316
 
 PRACTITIONERS.........2
 practitioners  is this duality that exists between common law and equity and the possibility of 176
The Department of Justice and several academics and  practitioners  reflected upon these issues 404
 
 PRAGMATIC.............1
Harmonization is thus a  pragmatic  exercise, which ensures that federal legislation is compatible 106
 
 PRATIQUE..............1
Marcel Faribault, Traité théorique et  pratique  de la fiducie ou trust du droit civil dans 776
 
 PRECISE...............1
or public legislation? This  precise  issue has been addressed by the Federal Court of Appeal in 506
 
 PRECURSOR.............1
of Canada, was the  precursor  of subsection () of the Constitution Act, 44
 
 PREDOMINANCE..........1
 predominance  of certainty over flexibility. Confronted with a given set of facts, in civil law one 168
 
 PREDOMINANT...........1
One of the common laws  predominant  features is its flexibility. Furthermore, if the result of the 172
 
 PREFACE...............1
Department of Justice Canada,  Preface , in The Harmonization of Federal Legislation with 704
 
 PREFERABLE............1
 preferable  to use more neutral terms and concepts that apply readily to both legal traditions or, 388
 
 PREMISE...............1
property and civil rights in Canada, a  premise  of Canadian bijuralism. In addition, the provision 490
 
 PREMISES..............2
conception of property. The lessor remains at all times owner of the  premises . The lessee has 296
the right to peaceful enjoyment of the  premises  throughout the term of the lease in exchange for 296
 
 PRESCRIBED............1
affecting the public law. Article VIII of The Quebec Act, , which  prescribed  that in all 42
 
 PRESENT...............1
emergence of new terminology in bijural provisions might  present  a problem for the Anglophone 396
 
 PRESENTING............1
the Law Faculty of the University of Montreal when he was  presenting  evidence as a witness 884
 
 PRESERVING............1
certain time, of property owned by another as ones own, subject to the obligation of  preserving  232
 
 PRESIDENT.............1
The Honourable Stéphane Dion,  President  of the Queens Privy Council for Canada and 718
 
 PRESUMED..............1
photographs taken by the parties; if it is not so established, the lessee is  presumed  to have 850
 
 PRESUMES..............1
polyphonic music as opposed to monophonic song for Bill S-, and one  presumes  for the 90
 
 PREVALENT.............1
the usufruct, the right of use and the substitution, were far more  prevalent .266
 
 PREVIOUS..............1
The harmonization project therefore represents an opportunity to correct  previous  oversights, 340
 
 PREVIOUSLY............1
As  previously  mentioned, the need to harmonize stems from the coexistence of civil law and 314
 
 PRINCIPAL.............2
in French and English and civil law in French and English. Hereafter are the  principal  drafting 368
from those of Parliament, is a  principal  justification for federalism. If uniformity was our 984
 
 PRINCIPLE.............9
perspective (undesirable asymmetry). In keeping with the  principle  of complementarity these 158
formally recognized in any statutory provision. The same is true of the  principle  of 474
bijuralism and to consecrate the  principle  of the complementarity of federal law and provincial 482
codifies the  principle  of complementarity of provincial private law. We emphasize that the 490
 principle  of complementarity is cast very broadly so to apply not only in regards to civil law but 492
addition to the  principle  of complementarity, this provision establishes an ambulatory character 494
private law rule,  principle  or concept. Then, one will have to determine whether the federal 548
This interpretative approach must now be reconsidered following the adoption of the  principle  648
of complementarity in section . of the Interpretation Act. This is not to say that the  principle  650

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