| |
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ARRESTED..............1
|
| Mr. Schreiber had been arrested and detained for one week further to a request from | 572 |
| |
|
ARTHUR................1
|
| John Augustus Barron and Arthur Henry OBrien, Barron and OBrien on Chattel | 862 |
| |
|
ARTICLE...............26
|
| 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 |
| affecting the public law. Article VIII of The Quebec Act, , which prescribed that in all | 42 |
| Civil law has a very Cartesian approach to the law of property. Article of the Civil Code | 192 |
| Article CCQ provides that ownership may be in various modes and dismemberments. | 226 |
| As will be seen in Professor David Duffs article , our courts have played an important role in | 640 |
| Article CCQ states that All other property, if not qualified by law, is movable. | 748 |
| Article CCQ. | 764 |
| Article CCQ. | 766 |
| Article CCQ. | 766 |
| Article CCQ. | 768 |
| Article CCQ. | 768 |
| For a more detailed discussion, see the article by Catherine Brown published hereafter in | 772 |
| Article Civil Code of Lower Canada (herein referred to as CCLC) stated that A | 778 |
| imposed upon his heirs or legatees. Article CCLC stated that The legatee who is | 782 |
| (SRQ , article ) after having been first introduced in a distinct act Acte | 792 |
| Article CCQ: A trust results from an act whereby a person, the settlor, transfers | 804 |
| Article CCQ: The trust patrimony, consisting of the property transferred in trust, | 806 |
| Article CCQ: | 810 |
| Article CCQ: While the trust is in effect, the beneficiary has the right to require, | 816 |
| Article CCQ provides that the: | 830 |
| Article CCQ: | 834 |
| Article CCQ: The lessee is bound to pay the agreed rent and to use the property with | 842 |
| Article CCQ: | 844 |
| This portion of the article pertaining to the mortgagehypothec was written by Me Joseph | 852 |
| Article CCQ. | 868 |
| |
|
ARTICLES..............6
|
| 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 |
| See for example articles and CCQ. | 746 |
| Articles to CCQ. | 748 |
| Articles CCQ. | 770 |
| Articles a to n were added to the Civil Code of Lower Canada on January st | 790 |
| |
|
ARTICULATED...........1
|
| articulated around unijuralisms or legal concepts that have no equivalent in the civil law | 386 |
| |
|
ARTICULATION..........1
|
| should also inform and influence the development and articulation of tax policy and of tax | 662 |
| |
|
ASCRIBED..............1
|
| awarded. Personal property eventually became the label ascribed to the property subject to | 202 |
| |
|
ASSENTED..............4
|
| Harmonization Act, No. ), SC , c. , which was assented to on May th, and | 924 |
| Income Tax Amendments Act, , SC , c., which was assented to on June | 926 |
| SC , c. , which was assented to on October th, . | 932 |
| Ships Stores, SC , c. , which was assented to on June th, . | 934 |
| |
|
ASSIST................1
|
| Canadian bijuralism to assist the Department in its harmonization work deriving from the | 972 |
| |
|
ASSISTANCE............1
|
| assistance with research and the revision of this paper. The opinions expressed are those of the | 670 |
| |
|
ASSOCIATE.............2
|
| Mario Dion, Associate Deputy Minister, Civil Law and Corporate Management, | 702 |
| Associate Deputy Minister, Civil Law and Corporate Management, Department of Justice | 706 |
| |
|
ASSOCIATED............1
|
| same property. The equitable obligation is associated with the idea of a conscience or | 254 |
| |
|
ASSOCIATION...........1
|
| planification fiscale et successorale, Montréal, Association de planification fiscale et | 918 |
| |
|
ASSUMPTION............1
|
| Quebec, Assumption of Complementarity and Methodological Issues, in The Harmonization | 938 |
| |
|
ASYMMETRY.............1
|
| perspective (undesirable asymmetry ). In keeping with the principle of complementarity these | 158 |
| |
|
ATTEMPT...............1
|
| The Court then analysed the French version in its attempt to give meaning to the terminology | 594 |
| |
|
ATTEMPTS..............1
|
| They have identified specific problems and attempts are made to develop equivalent concepts | 350 |
| |
|
ATTORNEY..............4
|
| The Supreme Court agreed with the Attorney Generals interpretation of the provision. The | 586 |
| St-Hilaire v. Canada ( Attorney General), FC (C.A.). | 700 |
| Justice and Deputy Attorney General of Canada, Evolution of Legal Systems, Bijuralism and | 722 |
| Karlheinz Schreiber v. Canada ( Attorney General), SCC . | 964 |
| |
|
ATTRIBUTES............3
|
| the property but rather involve a separation of the attributes of ownership: usus, fructus and | 228 |
| separation of the attributes of ownership; the right of ownership remains whole. In a co- | 236 |
| ownership, the exercise of the attributes of ownership on a subject matter is however | 238 |
| |
|
AUDIENCE..............1
|
| this concept in tax legislation and underlines the difficulties for the civil law audience . | 618 |
| |
|
AUDIENCES.............5
|
| the four legal audiences of this country has led to the adoption in of the Policy on | 68 |
| formally recognizes that it is imperative that the four Canadian legal audiences (Francophone | 70 |
| Currently, federal legislation covers only partially the four Canadian legal audiences . Anne | 330 |
| version, is no longer appropriate to address the four legal audiences (common law and civil law | 354 |
| all legal audiences it would be inconsistent to distinguish one legal concept from another by | 408 |
| |
|
AUGUSTUS..............1
|
| John Augustus Barron and Arthur Henry OBrien, Barron and OBrien on Chattel | 862 |
| |
|
AURORA................1
|
| nd ed., ( Aurora , ON: Canada Law Books, ), at -. | 744 |
| |
|
AUTHORITATIVE.........2
|
| Both the common law and the civil law are equally authoritative and recognized sources of the | 484 |
| This provision states that civil law and common law are equally authoritative in matters of | 488 |
| |
|
AUTHORITY.............1
|
| give French and English equal authority as expressions of legislative text and the coexistence of | 100 |
| |
|
AUTHORS...............3
|
| Authors : Marc Cuerrier, Sandra Hassan, Marie-Claude Gaudreault | 2 |
| The authors wish to thank Me André Ouellette, Me Martin Lamoureux and all other members | 668 |
| authors and do not necessarily correspond to the Department of Justice Canada position on any | 670 |
| |
|
AUTONOMOUS............2
|
| property. The trust became an autonomous patrimony. Once the settlor has transferred | 268 |
| constitutes a patrimony by appropriation, autonomous and distinct from that of the settlor, | 808 |
| |
|
AVAILABLE.............9
|
| available will be to amend the law. Such a process can be both difficult and time consuming. | 172 |
| Affairs, the Department of Justice made these bijural terminology records available . | 418 |
| Constitutional Affairs, Issue Evidence, Ottawa, March , ( available on the web at | 714 |
| University of Ottawa ( available on the web at http:www.uottawa.caworld-legal-systemseng- | 728 |
| Canadian Bijuralism, Montreal (Quebec), November . ( available on the web at | 874 |
| Constitutional Affairs, Issue Evidence, Ottawa, March st, ( available on the web at | 886 |
| Evidence, Ottawa, March st, ( available on the web at | 892 |
| Ottawa, March st, ( available on the web at | 898 |
| Constitutional Affairs, Issue Evidence, Ottawa, March ( available on the web at | 910 |
| |
|
AVOIDING..............1
|
| no avoiding the fact that a federal statute, albeit one characterized as public law, that refers to a | 544 |
| |
|
AVOIDS................1
|
| and concepts the legislator avoids , in whole or in part, references to and potential differences in | 378 |
| |
|
AWARDED...............1
|
| awarded . Personal property eventually became the label ascribed to the property subject to | 202 |
| |
|
AWARENESS.............1
|
| awareness of the differences in our legal traditions and of the diversity in our provincial private | 154 |
| |
|
BACKDROP..............3
|
| complementarity. Provincial private law, in this relationship, can be viewed as the backdrop or | 138 |
| provinces this backdrop or infrastructure is the general common law but in Quebec the | 140 |
| backdrop is the Civil Code of Québec and civil law principles of general application. | 142 |
| |
|
BACKGROUND............1
|
| 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 |