| |
|
PROVISION.............16
|
| which the provision is being applied. Provincial law thus is in symbiosis with federal legislation | 136 |
| enactment in which the legislative provision is to be included, the legislative corpus as a whole, | 366 |
| whether a provision contains civil law terminology, common law terminology or terminology | 398 |
| terminology and did not affect the substance of the provision . | 426 |
| formally recognized in any statutory provision . The same is true of the principle of | 474 |
| This provision states that civil law and common law are equally authoritative in matters of | 488 |
| property and civil rights in Canada, a premise of Canadian bijuralism. In addition, the provision | 490 |
| addition to the principle of complementarity, this provision establishes an ambulatory character | 494 |
| The principles that are found in this provision were the object of many judicial debates in the | 496 |
| must be interpreted in light of the private law of the province in which the provision is to be | 536 |
| Section . of the Interpretation Act mentions that where a provision uses civil law as well as | 560 |
| or immovables will have to read the provision as referring to the concept of hypothec or | 566 |
| The Supreme Court agreed with the Attorney Generals interpretation of the provision . The | 586 |
| interpretation of the provision because it neither took into account the purpose of the changes | 588 |
| made nor the French version of the provision : | 588 |
| according to the constituting act, either the provision of a benefit granted to him or the payment | 818 |
| |
|
PROVISIONS............13
|
| adequately bridged with specific provisions if federal tax legislation is to apply effectively and | 160 |
| always be privileged since simplicity and concision may be lost, notably in long tax provisions . | 382 |
| emergence of new terminology in bijural provisions might present a problem for the Anglophone | 396 |
| facilitate the interpretation of provisions containing harmonization changes. Pursuant to a | 416 |
| provisions that were amended in the first harmonization act as well as in the Income Tax | 420 |
| provisions referred only to mortgage. The English version was adjusted by adding the civil | 448 |
| joint ownership: adjustments were made to certain provisions in which reference was made | 450 |
| of joint and several in provisions dealing with liability. | 464 |
| amend the Interpretation Act to add two provisions designed to correct these deficiencies. | 478 |
| o Schreiber: Interpretation of Harmonized Provisions | 570 |
| be interpreted as changing the provisions scope. | 602 |
| caselaw. Me Diane Bruneaus report deals with the interaction of the trust provisions of the | 614 |
| specific rules are provided by law. This means that federal tax provisions cannot be interpreted | 630 |
| |
|
PRUDENCE..............1
|
| prudence and diligence during the term of the lease. See also Pierre-Gabriel Jobin, Le louage, | 842 |
| |
|
PRÉCIS................1
|
| Michel Bastarache Andréa Boudreau Ouellet, Précis du droit des biens réels, e Éd., | 750 |
| |
|
PS....................1
|
| http:www.canada.justice.gc.caen ps bjharm. | 912 |
| |
|
PSSA..................2
|
| the benefits provided in the PSSA . | 516 |
| RSC , c. P- (herein referred to as PSSA ). | 956 |
| |
|
PUBLIC................14
|
| outside of Quebec. Conversely, in matters other than property and civil rights ( public law), the | 18 |
| The distinction between private law matters and public law matters is critical as bijuralism only | 26 |
| belongs to public law as opposed to private law, such concept or rule should have the same | 34 |
| affecting the public law. Article VIII of The Quebec Act, , which prescribed that in all | 42 |
| harmonization proposals for inclusion in a second harmonization bill. Public consultations are | 432 |
| or public legislation? This precise issue has been addressed by the Federal Court of Appeal in | 506 |
| o St-Hilaire: Private Law vs Public Law | 508 |
| allowances under the Public Service Superannuation Act. | 512 |
| The Treasury Board refused to pay, on account of the common law rule of public policy that | 514 |
| private legislation as opposed to public legislation: | 524 |
| law (in Quebec, the civil law) is not the public or private nature of the federal enactment at issue | 526 |
| 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 |
| no avoiding the fact that a federal statute, albeit one characterized as public law, that refers to a | 544 |
| |
|
PUBLICATION...........13
|
| of Quebec and Canadian Bijuralism. Second Publication , Booklet , (Ottawa: Department | 678 |
| Publication , Booklet , (Ottawa: Department of Justice Canada, ), -. | 682 |
| Province of Quebec and Canadian Bijuralism. Second Publication , Booklet , (Ottawa: | 686 |
| Canadian Bijuralism. Second Publication , Booklet , (Ottawa: Department of Justice | 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 |
| Publication , Booklet , (Ottawa: Department of Justice Canada, ), at . | 726 |
| Canadian Bijuralism. Second Publication ,Booklet , (Ottawa: Department of Justice | 736 |
| Publication ,Booklet , (Ottawa: Department of Justice Canada, ), at -; For a | 798 |
| Bijuralism. Second Publication , Booklet , (Ottawa: Department of Justice Canada, ), | 940 |
| Bijuralism. Second Publication , Booklet , (Ottawa: Department of Justice Canada, ), | 944 |
| publication of legal texts. For more information see the Justice Canada website at | 976 |
| |
|
PUBLICATIONS..........1
|
| (Toronto, ON: Emond Montgomery Publications Ltd., ), at . | 828 |
| |
|
PUBLICITÉ.............1
|
| supra note , at -. See also François Brochu, Le système Torrens et la publicité | 856 |
| |
|
PUBLISHED.............5
|
| been published , pertained to the following subjects: a comparative study of the civil law and | 606 |
| Four other reports were recently completed and are published hereafter in this Journal. | 612 |
| This paper was first published by the Canadian Tax Foundation Canadian Tax Foundation. | 666 |
| For a more detailed discussion, see the article by Catherine Brown published hereafter in | 772 |
| Most of the research reports have been published by the Department of Justice in | 968 |
| |
|
PURPORTS..............1
|
| Department of Justice. This Program purports to systematically review the existing body of | 322 |
| |
|
PURPOSE...............9
|
| 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 |
| McLellan, former Minister of Justice, described the purpose of the Harmonization Program in | 332 |
| interpretation of the provision because it neither took into account the purpose of the changes | 588 |
| Given that the purpose of the Harmonization Act is to highlight bijural terminology used | 590 |
| particular purpose and which a trustee undertakes, by his acceptance, to hold and administer. | 806 |
| He is also bound to warrant the lessee that the property may be used for the purpose | 838 |
| for which it was leased and to maintain the property for that purpose throughout the term of the | 840 |
| coexistence of Canadas two private law systems: civil law and common law. The purpose of | 974 |
| goal, what would be the purpose of our federal system and bijural culture? The need to | 984 |
| |
|
PURPOSES..............6
|
| to give rise to many questions for tax law purposes including the questions pertaining to the | 186 |
| trust could only be used for charitable purposes under a valid will. The trust was | 260 |
| legislation must be more civil law friendly for purposes of its application in the Province of | 634 |
| other lawful purposes within the limits permitted by law; he may also deliver over his property | 780 |
| for the same objects to his testamentary executors, or effect such purposes by means of charges | 782 |
| applying such property to the purposes intended, unless the testator has manifested his intention | 788 |
| |
|
PURSUANT..............1
|
| facilitate the interpretation of provisions containing harmonization changes. Pursuant to a | 416 |
| |
|
PURSUE................1
|
| legislatures may pursue distinctive legal policies which might each be different as well as different | 982 |
| |
|
Q.....................1
|
| Co., Gr. ; Martin v. Bearman, U.C. Q .B. , at . Centre de traduction et de | 866 |
| |
|
QB....................1
|
| Green v. Russell QB , at , All E.R. (CA); Tobin Tractor | 770 |
| |
|
QC....................4
|
| (Cowansville QC : Yvon Blais, ), . | 752 |
| nd ed. (Cowansville, QC : Editions Yvon Blais, ), -. | 844 |
| Roach, Les hypothèques immobilières en common law (Cowansville, QC : Éditions Yvon | 860 |
| Law and Canadian Bijuralism: A Collection of Studies in Tax Law (Montreal, QC : APFF, | 970 |