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PRINCIPLES............12
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| common law jurisdictions or in Quebec. These principles have been reviewed and confirmed | 36 |
| backdrop is the Civil Code of Québec and civil law principles of general application. | 142 |
| coexistence of the courts of law and the courts of equity where equitable principles were | 178 |
| interpreting an enactment it is necessary to refer to a provinces rules, principles or concepts | 486 |
| principles and concepts in force in the province at the time the enactment is being applied. | 488 |
| The principles that are found in this provision were the object of many judicial debates in the | 496 |
| tax policy principles of equity or of neutrality in taxation. That tax legislation must provide for an | 624 |
| Given the codification of the principles of equality of common law and civil law and of | 628 |
| principles , rules and concepts should apply in interpreting federal tax legislation unless other | 630 |
| legal principles that must be taken into consideration in interpreting federal tax legislation. The | 652 |
| Bruce Ziff, Principles of Property Law, rd ed. (Scarborough, ON: Carswell, ), . | 750 |
| and uniqueness of the concepts and principles of each legal system. The fact that provincial | 982 |
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PRINTED...............1
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| always spoken in one form with respect to language. One official language version is not printed | 406 |
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PRIOR.................1
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| French civil law as it existed prior to with its subsequent alterations in Quebec in regard to | 40 |
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PRIVATE...............73
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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 |
| 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 |
| 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 |
| institution of trust and the concept of ownership vary considerably as between the common law provinces private law and Quebecs civil law regime. Moreover, even between common | 6 |
| 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 |
| legislation must be compatible with the two legal systems of private law. | 12 |
| , which recognized that in matters of property and civil rights ( private law), the civil law | 16 |
| Parliament may have jurisdiction over certain private law matters and may set out its own | 24 |
| private law rules, the bulk of Canadian private law is in provincial law. | 26 |
| private law rules, the bulk of Canadian private law is in provincial law. | 26 |
| The distinction between private law matters and public law matters is critical as bijuralism only | 26 |
| extends to private law matters. In federal tax legislation, concepts or rules that are borrowed | 28 |
| from provincial private law include such matters as the concepts of ownership, partnership, | 28 |
| liability or any other private law matter that involves the relations between persons. This means | 30 |
| belongs to public law as opposed to private law, such concept or rule should have the same | 34 |
| Fourthly, the federal private law in Quebec is composed of the private law defined in a | 48 |
| Fourthly, the federal private law in Quebec is composed of the private law defined in a | 48 |
| source in order to apply a federal statute. The Parliament of Canada may enact private law | 50 |
| source, the civil law, or it may enact private law legislation which, because it is incomplete, will | 52 |
| Having evolved differently one from the other, our two private law systems involve divergent, | 58 |
| differences that result from our different private law systems. How does the drafter of tax | 64 |
| relationships between federal and provincial private law. As such, federal legislation does not | 122 |
| often stand alone and depends on provincial private law for meaning. | 124 |
| Most of Canadas private law is provincial. Therefore, where federal legislation refers to | 132 |
| private law terms and concepts such as mortgage, property, trust and leases, without defining | 134 |
| such terms and concepts, they take the meaning that applies in the private law of the province in | 134 |
| complementarity. Provincial private law, in this relationship, can be viewed as the backdrop or | 138 |
| legal infrastructure of the federal legislation. Provincial private law provides the suppletive law | 138 |
| own private law rules and to derogate from the relationship of complementarity. This is done | 144 |
| provincial private law infrastructure than to reinvent it in every federal statute. Thus, even where | 150 |
| provincial private law rules and concepts. The interpretation of federal legislation requires an | 152 |
| awareness of the differences in our legal traditions and of the diversity in our provincial private | 154 |
| The important differences that exist in our legal traditions and in the private law of the provinces | 156 |
| legislation and provincial private law. It should be emphasized that the harmonization of tax | 316 |
| civil law when they refer to provincial private law rules and concepts. This revision is similar in | 324 |
| provincial private law. | 380 |
| common law terminology? Would it be appropriate to create a lexicon of private law | 402 |
| federal tax legislation to the legal concepts and rules of Quebecs private law. | 470 |
| codifies the principle of complementarity of provincial private law. We emphasize that the | 490 |
| to all provincial private law, including general common law and provincial statutory law. In | 492 |
| to provincial private law terms used in federal legislation. | 494 |
| one argued for the recognition of the complementary nature of provincial private law in matters | 502 |
| A new debate ensued from this recognition: does provincial private law complete only federal | 504 |
| private legislation or does it apply in all cases regardless of the qualification of an act as private | 506 |
| private legislation or does it apply in all cases regardless of the qualification of an act as private | 506 |
| o St-Hilaire: Private Law vs Public Law | 508 |
| provincial private law where the former is silent on the meaning of a concept. | 522 |
| Justice Décary rejected the argument that provincial private law is to complete only federal | 524 |
| private legislation as opposed to public legislation: | 524 |
| What, in my view, should determine whether or not it is necessary to resort to the private | 526 |
| law (in Quebec, the civil law) is not the public or private nature of the federal enactment at issue | 526 |
| and their civil rights are in dispute and have not been defined by Parliament, it is the private law | 532 |
| He concluded that the concept of succession is a private law concept and consequently that it | 534 |
| must be interpreted in light of the private law of the province in which the provision is to be | 536 |
| example of the danger in concluding that a federal statute is either public law or private law and | 540 |
| that once it is public law any reference to a private law concept must be interpreted in light of | 540 |
| private law concept such as succession without defining it, should be interpreted in Quebec in | 544 |
| private law rule, principle or concept. Then, one will have to determine whether the federal | 548 |
| legislation contains its own private law rule. If federal legislation is silent (as in the St-Hilaire | 548 |
| case) or relies upon provincial private law to complete it, then reference is to be made to | 550 |
| provincial private law. | 550 |
| complementarity of provincial private law with federal legislation, provincial private law | 628 |
| complementarity of provincial private law with federal legislation, provincial private law | 628 |
| It should be emphasized further that the requirement of compatibility with provincial private law | 636 |
| extends not only to Quebec civil law but also to the private law of the other provinces and | 636 |
| territories. If there are material differences in the provincial private law of common law | 638 |
| provincial private law will be that the tax treatment will differ depending on the province of | 644 |
| of provincial private law and the equality of the civil law and the common law are also important | 652 |
| legislator may always derogate from provincial private law and specifically set out its own rules, | 654 |
| where the application of provincial private law leads to differences in tax treatment. The issue is | 654 |
| provincial private law will complete it. | 658 |
| private law. These rules not only apply to the traditional interpreters like the courts but also to | 660 |
| coexistence of Canadas two private law systems: civil law and common law. The purpose of | 974 |