| |
|
BANKRUPTCY............1
|
| () Bankruptcy and Insolvency, () Marriage and Divorce. | 700 |
| |
|
BAR...................1
|
| the common law. I have a hard time imagining how, in the case at bar , Mr. Morin's succession | 542 |
| |
|
BARBARA...............1
|
| Barbara Pierre, Classification of Property and Conceptions of Ownership in Civil and | 740 |
| |
|
BARE..................1
|
| concepts such as leasehold interest, joint ownership and bare trust. | 352 |
| |
|
BARRON................2
|
| John Augustus Barron and Arthur Henry OBrien, Barron and OBrien on Chattel | 862 |
| John Augustus Barron and Arthur Henry OBrien, Barron and OBrien on Chattel | 862 |
| |
|
BASED.................1
|
| international community. Based on a study undertaken in by the Law Faculty of the | 114 |
| |
|
BASES.................1
|
| the common law and the civil law as varying bases of suppletive law for federal legislation that | 100 |
| |
|
BASIC.................1
|
| The basic difference between the civil law hypothec and the common law mortgage relates | 302 |
| |
|
BASTARACHE............9
|
| The Honourable Mr. Justice Michel Bastarache , Supreme Court of Canada, Bijuralism in | 676 |
| Michel Bastarache Andréa Boudreau Ouellet, Précis du droit des biens réels, e Éd., | 750 |
| Bastarache Boudreau Ouellet, supra note , at ; Oosterhoff Rayner, supra note | 752 |
| Bastarache Boudreau Ouellet, supra note , at ; Oosterhoff Rayner, supra note | 754 |
| considered to be under absolute ownership; Bastarache Boudreau Ouellet, supra note , at | 758 |
| Bastarache Boudreau Ouellet, supra note , at . | 762 |
| Bastarache Boudreau Ouellet, supra note , at -. | 826 |
| For a discussion on the origins of the Torrens system, see Bastarache Boudreau Ouellet, | 856 |
| The Honourable Mr. Justice Michel Bastarache , Supreme Court of Canada, stated the | 978 |
| |
|
BEARMAN...............1
|
| Co., Gr. ; Martin v. Bearman , U.C.Q.B. , at . Centre de traduction et de | 866 |
| |
|
BEAULNE...............3
|
| See Jacques Beaulne , Droit des fiducies, (Montréal: Wilson Lafleur, ), at , footnote | 794 |
| Beaulne , supra note , at -. France Allard, The Supreme Court of Canada and its | 796 |
| Allard, supra note , at ; Beaulne , supra note , at -. | 802 |
| |
|
BECOMES...............2
|
| court can change a written rule, if a rule becomes the source of injustice, the only solution | 170 |
| in common law. The trustee never becomes the owner of the property at law and although the | 270 |
| |
|
BELONGS...............2
|
| belongs to public law as opposed to private law, such concept or rule should have the same | 34 |
| belongs to and is best analysed in the context of the law of contract and not the law of | 294 |
| |
|
BENEFICIAL............6
|
| people to hold concurrently a common law title and an equitable title ( beneficial ownership) for | 224 |
| title to the property while the beneficiary or beneficial owner, holds the equitable title to the | 252 |
| Duality of title between the legal and beneficial owner is thus an important difference between | 274 |
| use of the concept of beneficial ownership and of other trust law concepts in tax legislation. | 348 |
| ownership or beneficial ownership in the development of tax policy is problematic. It is | 388 |
| ITA with Quebec civil law. Professor Catherine Brown analyzes the concept of beneficial | 616 |
| |
|
BENEFICIARIES.........1
|
| over which he has the control for the benefit of persons (the beneficiaries ), of whom he may | 250 |
| |
|
BENEFICIARY...........9
|
| three parties: the settlor, the beneficiary and the trustee. The following definition of the concept | 246 |
| title to the property while the beneficiary or beneficial owner, holds the equitable title to the | 252 |
| moral duty owed to the beneficiary . It is so strong as to allow tracing of the property in the | 254 |
| hands of a third party in certain circumstances: the beneficiary is allowed to trace the trust | 256 |
| property into its product. The beneficiary has a similar right against anyone to whom the trustee | 256 |
| property anymore, neither the trustee nor the beneficiary . There is no duality of property as | 270 |
| property. Thereafter, the trustee only has duties and obligations and the beneficiary has | 272 |
| trustee or beneficiary and in which none of them has any real right. | 808 |
| Article CCQ: While the trust is in effect, the beneficiary has the right to require, | 816 |
| |
|
BENEFIT...............2
|
| over which he has the control for the benefit of persons (the beneficiaries), of whom he may | 250 |
| according to the constituting act, either the provision of a benefit granted to him or the payment | 818 |
| |
|
BENEFITS..............5
|
| legislation which depends so much on an equal distribution of tax burdens and benefits ). | 110 |
| certain rights to require benefits or payments. | 274 |
| obligations and tax benefits to all Canadians, regardless of the legal system that governs them. | 330 |
| the benefits provided in the PSSA. | 516 |
| equitable distribution of tax burdens and tax benefits in light of a taxpayers ability to pay and | 624 |
| |
|
BIENS.................1
|
| Michel Bastarache Andréa Boudreau Ouellet, Précis du droit des biens réels, e Éd., | 750 |
| |
|
BIJUR.................1
|
| http:canada.justice.gc.caennewssp bijur .html) | 874 |
| |
|
BIJURAL...............14
|
| Having acknowledged the need for bilingual and bijural tax legislation, let us examine the | 122 |
| emergence of new terminology in bijural provisions might present a problem for the Anglophone | 396 |
| Every one agreed, however, that the new techniques of bijural legislation needed to be | 412 |
| alternative, it was decided to create bijural terminology records, an administrative tool to | 414 |
| Affairs, the Department of Justice made these bijural terminology records available. | 418 |
| These bijural records briefly explain the harmonization problems found in the legislative | 418 |
| law and common law terminology in both official languages. The bijural terminology records | 422 |
| of the bijural terminology records has already been demonstrated by the Supreme Court of | 424 |
| rights. What is more, there are no rules of interpretation to guide those required to apply bijural | 476 |
| legislation which relies upon complementary provincial law reflect Canadas bijural and bilingual | 584 |
| Given that the purpose of the Harmonization Act is to highlight bijural terminology used | 590 |
| however, is the formulation or the expression of the federal tax rules in a bijural environment. | 626 |
| drafters, policy makers, tax administrators and all readers of bijural tax enactments. These rules | 662 |
| goal, what would be the purpose of our federal system and bijural culture? The need to | 984 |
| |
|
BIJURALISM............47
|
| Canadian Bijuralism and Harmonization of Federal Tax Legislation | 0 |
| . Canadian Duality: Bijuralism | 8 |
| Bijuralism , in the Canadian context, is the coexistence of two major contemporary legal | 8 |
| traditions: common law and civil law ( bijuralism ). Tax legislation like all other federal | 12 |
| under the Royal Proclamation, . Canadian bijuralism dates back to the Quebec Act, | 14 |
| The distinction between private law matters and public law matters is critical as bijuralism only | 26 |
| Legislative Bijuralism , which: | 70 |
| being fine-tuned with full respect being paid to bilingualism and bijuralism . () | 86 |
| Viewed from a drafting perspective, Canadian bijuralism appears to impose a tremendous | 108 |
| worlds two major legal systems, bijuralism places Canada in a privileged position within the | 112 |
| legal systems, civil law systems accounting for . alone. Canadian bijuralism thus offers at | 116 |
| Indeed bijuralism viewed from an international perspective expands considerably our legal | 118 |
| definition: in a bijuralism context, the definition drafting technique consists in giving a | 374 |
| Harmonization and bijuralism should not only inform the drafting of tax legislation but they | 384 |
| for the interpretation of federal legislation in light of Canadian bijuralism . | 472 |
| Although the existence of Canadian Bijuralism stems from the Quebec Act of , it is not | 474 |
| bijuralism and to consecrate the principle of the complementarity of federal law and provincial | 482 |
| property and civil rights in Canada, a premise of Canadian bijuralism . In addition, the provision | 490 |
| and opened the door to the recognition of bijuralism with respect to federal legislation. | 504 |
| drafting techniques designed to reflect Canadian bijuralism in federal legislation. It reads | 554 |
| A number of research projects on various issues pertaining to Canadian bijuralism in the tax field | 604 |
| of the Tax Law Team of the Bijuralism and Drafting Support Services Group for their invaluable | 668 |
| The Honourable Mr. Justice Michel Bastarache, Supreme Court of Canada, Bijuralism in | 676 |
| of Quebec and Canadian Bijuralism . Second Publication, Booklet , (Ottawa: Department | 678 |
| of Justice Canada, ), ; Louise Maguire Wellington, Bijuralism in Canada: | 678 |
| with the Civil Law of the Province of Quebec and Canadian Bijuralism . Second | 680 |
| Europe The Cohabitation of Bilingualism and Bijuralism in Federal Legislation in Canada: | 684 |
| Province of Quebec and Canadian Bijuralism . Second Publication, Booklet , (Ottawa: | 686 |
| Department of Justice Canada, ), -. See also Policy on Legislative Bijuralism , in The | 686 |
| Canadian Bijuralism . Second Publication, Booklet , (Ottawa: Department of Justice | 688 |
| Policy on Legislative Bijuralism , supra note , at . | 702 |
| the Civil Law of the Province of Quebec and Canadian Bijuralism . Second Publication, | 704 |
| Legal Experts Harmonization of Federal Law with Quebec Civil Law: Canadian Bijuralism | 708 |
| the Province of Quebec and Canadian Bijuralism . Second Publication, Booklet , | 710 |
| of the Province of Quebec and Canadian Bijuralism . Second Publication, Booklet , | 720 |
| Justice and Deputy Attorney General of Canada, Evolution of Legal Systems, Bijuralism and | 722 |
| with the Civil Law of the Province of Quebec and Canadian Bijuralism . Second | 724 |
| Civil Law and Canadian Bijuralism . Collection of Studies, (Ottawa: Department of Justice | 732 |
| Canadian Bijuralism . Second Publication,Booklet , (Ottawa: Department of Justice | 736 |
| Impact on the Expression of Bijuralism , in The Harmonization of Federal Legislation with | 796 |
| the Civil Law of the Province of Quebec and Canadian Bijuralism . Second | 798 |
| Canadian Bijuralism , Montreal (Quebec), November . (available on the web at | 874 |
| Bijuralism . Second Publication, Booklet , (Ottawa: Department of Justice Canada, ), | 940 |
| Bijuralism . Second Publication, Booklet , (Ottawa: Department of Justice Canada, ), | 944 |
| Law and Canadian Bijuralism : A Collection of Studies in Tax Law (Montreal, QC: APFF, | 970 |
| Canadian bijuralism to assist the Department in its harmonization work deriving from the | 972 |
| this program is also to promote the development of expertise in Canadian bijuralism among law | 974 |