| |
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PROPOSALS.............2
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| harmonization proposals for inclusion in a second harmonization bill. Public consultations are | 432 |
| planned for January on this second set of general harmonization proposals . | 434 |
| |
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PROPOSED..............1
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| The Department of Justice will examine the various solutions proposed in these reports with the | 618 |
| |
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PROPRIETOR............1
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| proprietor subject to deliver over, rather than that of a mere executor or administrator, does not | 786 |
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PROVIDE...............4
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| Sections . and . of the Interpretation Act constitute the cornerstone and provide the rules | 472 |
| tax policy principles of equity or of neutrality in taxation. That tax legislation must provide for an | 624 |
| lease is a contract by which a person, the lessor, undertakes to provide another person, the | 830 |
| respects and to provide him with peaceable enjoyment of the property throughout the term of | 836 |
| |
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PROVIDED..............8
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| federal definitions or specific federal rules are provided , they often refer, in varying degrees, to | 152 |
| that apply in civil law are those expressly provided for in the Civil Code or other statutes. | 184 |
| has transferred the property, provided the transferee was a volunteer or took with notice of the | 258 |
| common law partner provided in the I.T.A. offer good examples. By defining its own rules | 378 |
| law of property and civil rights in Canada and, unless otherwise provided by law, if in | 484 |
| the benefits provided in the PSSA. | 516 |
| Unless otherwise provided by law, when an enactment contains both civil law and common law | 556 |
| specific rules are provided by law. This means that federal tax provisions cannot be interpreted | 630 |
| |
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PROVIDES..............4
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| As noted earlier, the division of legislative powers under the Constitution Act, provides | 130 |
| legal infrastructure of the federal legislation. Provincial private law provides the suppletive law | 138 |
| Article CCQ provides that ownership may be in various modes and dismemberments. | 226 |
| Article CCQ provides that the: | 830 |
| |
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PROVINCE..............37
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| 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 |
| 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 |
| 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 |
| and Quebec civil law, the same rules apply with regards to any other province . | 56 |
| (civil law or common law) of their province or territory; | 76 |
| provincial law. While the content of provincial law may vary from province to province, the | 128 |
| provincial law. While the content of provincial law may vary from province to province , the | 128 |
| such terms and concepts, they take the meaning that applies in the private law of the province in | 134 |
| heterogeneous as some of its rules vary from one province to the other. The lack of | 146 |
| may produce tax results in one province that are not desirable from a legislative or policy | 156 |
| solely to harmonization with the civil law of the Province of Quebec of three concepts: executor, | 440 |
| interpreting an enactment it is necessary to refer to a province s rules, principles or concepts | 486 |
| principles and concepts in force in the province at the time the enactment is being applied. | 488 |
| of the province that fills the void. In short, the civil law applies in Quebec to any federal | 532 |
| must be interpreted in light of the private law of the province in which the provision is to be | 536 |
| civil law terminology or meaning is to be adopted in the Province of Quebec and the common | 558 |
| immovable for the Province of Quebec and mortgage and real property for all other | 566 |
| irrespective of the province in which income is earned, is not in dispute at all. What is in issue, | 626 |
| legislation must be more civil law friendly for purposes of its application in the Province of | 634 |
| provinces due for example to the specific statute law applicable in a given province , such | 638 |
| provincial private law will be that the tax treatment will differ depending on the province of | 644 |
| the Province of Quebec and includes the territories. | 674 |
| Canada, in The Harmonization of Federal Legislation with the Civil Law of the Province | 676 |
| with the Civil Law of the Province of Quebec and Canadian Bijuralism. Second | 680 |
| Province of Quebec and Canadian Bijuralism. Second Publication, Booklet , (Ottawa: | 686 |
| Harmonization of Federal Legislation with the Civil Law of the Province of Quebec and | 688 |
| the Civil Law of the Province of Quebec and Canadian Bijuralism. Second Publication, | 704 |
| the Province of Quebec and Canadian Bijuralism. Second Publication, Booklet , | 710 |
| of the Province of Quebec and Canadian Bijuralism. Second Publication, Booklet , | 720 |
| with the Civil Law of the Province of Quebec and Canadian Bijuralism. Second | 724 |
| Harmonization of Federal Legislation with the Civil Law of the Province of Quebec and | 736 |
| la province de Québec, (Montréal : Wilson Lafleur, ), -. | 778 |
| the Civil Law of the Province of Quebec and Canadian Bijuralism. Second | 798 |
| A First Act to harmonize federal law with the civil law of the Province of Quebec | 920 |
| and Europe Program to Harmonize Federal Legislation with the Civil Law of the Province of | 938 |
| of Federal Legislation with the Civil Law of the Province of Quebec and Canadian | 940 |
| Federal Legislation with the Civil Law of the Province of Quebec and Canadian | 944 |
| |
|
PROVINCES.............16
|
| 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 |
| where provinces have maintained exclusive jurisdiction over matters of property and civil | 22 |
| that of the other provinces to keep their common law regime of British origin. While the federal | 24 |
| provinces this backdrop or infrastructure is the general common law but in Quebec the | 140 |
| The important differences that exist in our legal traditions and in the private law of the provinces | 156 |
| to the ownership of the property being mortgaged. Except for common law provinces wherein | 302 |
| property to the mortgagee (creditor). In all common law provinces , if personal property is | 304 |
| complementarity of federal law with the law of the provinces respecting property and civil | 476 |
| law terminology or meaning is to be adopted in the other provinces . | 558 |
| provinces . The redrafting of certain federal enactments being one of the harmonization tools | 562 |
| Canadian provinces . This interpretive approach was recently approved by the Supreme Court | 568 |
| extends not only to Quebec civil law but also to the private law of the other provinces and | 636 |
| provinces due for example to the specific statute law applicable in a given province, such | 638 |
| general common law in the other provinces . Sometimes, the consequence of respecting | 644 |
| The expression common law provinces is used to refer to all Canadian provinces except | 674 |
| The expression common law provinces is used to refer to all Canadian provinces except | 674 |
| |
|
PROVINCIAL............52
|
| 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 |
| 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 |
| 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 |
| 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 |
| private law rules, the bulk of Canadian private law is in provincial law. | 26 |
| from provincial private law include such matters as the concepts of ownership, partnership, | 28 |
| . Complementarity and Dissociation: The Interplay of Federal and Provincial | 120 |
| 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 |
| provincial law. While the content of provincial law may vary from province to province, the | 128 |
| provincial law. While the content of provincial law may vary from province to province, the | 128 |
| validity of any such provincial law, in large measure, depends of s. of the Constitution Act | 128 |
| that provincial legislatures have exclusive jurisdiction over matters of property and civil rights. | 132 |
| Most of Canadas private law is provincial . Therefore, where federal legislation refers to | 132 |
| which the provision is being applied. Provincial law thus is in symbiosis with federal legislation | 136 |
| and gives it meaning. This interaction of federal and provincial legislation is called | 136 |
| 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 |
| type of relationship is called dissociation. For example, provincial family law is often | 146 |
| 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 |
| 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 |
| 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 |
| to all provincial private law, including general common law and provincial statutory law. In | 492 |
| 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 |
| jurisdiction of the federal government fully independent of provincial law while the second | 500 |
| 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 |
| 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 |
| case) or relies upon provincial private law to complete it, then reference is to be made to | 550 |
| provincial private law. | 550 |
| legislation which relies upon complementary provincial law reflect Canadas bijural and bilingual | 584 |
| 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 |
| 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 |
| not one of choosing between tax equity and the respect of provincial legal diversity but | 656 |
| provincial private law will complete it. | 658 |
| Interpretation Act now clearly and broadly set the requirement of compatibility with provincial | 660 |
| and uniqueness of the concepts and principles of each legal system. The fact that provincial | 982 |