| |
|
ABANDON..................4
|
| word abandon (release or surrender) provided in subsection () I.T.A., offers an | 864 |
| abandon . - abandon | 866 |
| abandon. - abandon | 866 |
| a) Abandon , au sens de release ou surrender en vertu du droit des autres provinces que le | 868 |
| |
|
ABIDE....................1
|
| to abide by to the definition given by Parliament in interpreting the private law concept. This is | 140 |
| |
|
ABOUNDS..................1
|
| The I.T.A. abounds in semi-bijural provisions such as subsection (.), cited below: | 666 |
| |
|
ABOVE-...................1
|
| law, not interests (intérêts). How can one harmonize the provisions that refer to the above- | 1100 |
| |
|
ABOVE-REFERENCED.........1
|
| The following doubles were used in Bills C- and S- to solve the above-referenced semi- | 780 |
| |
|
ABSENCE..................2
|
| resulting from the differences in the legal regimes of the provinces? In the absence of specific | 530 |
| Canada the state of absence of disposition despite the transfer to a trust, but which in no way | 952 |
| |
|
ABSENT...................1
|
| terminology will be added wherever it is absent or deficient. In this Part, we shall take a look at | 540 |
| |
|
ABSOLU...................2
|
| immédiatement après la disposition, de droit absolu ou conditionnel à titre de bénéficiaire | 820 |
| immédiatement après la disposition, de droit absolu ou conditionnel à titre de bénéficiaire | 854 |
| |
|
ABSOLUTE.................3
|
| (e) unless the contributor is a trust, there is immediately after the disposition no absolute or | 826 |
| (e) unless the contributor is a trust, there is immediately after the disposition no absolute or | 856 |
| the right of enjoying and disposing of things in the most absolute manner . . . and ownership | 1140 |
| |
|
ACADEMIC.................2
|
| and academic exercise. Taxpayers, program managers, Canada Customs and Revenue Agency | 92 |
| unavoidably put legal scholars on alert, it is because this issue is not only of academic interest | 1052 |
| |
|
ACCEPTED.................2
|
| with federal private law legislation is accepted failing any provision to the contrary, it is | 392 |
| doing so, has implicitly accepted that the courts have a continuing role to rationalize and update | 410 |
| |
|
ACCESS...................1
|
| the other Canadian provinces' private law. Consequently, for all Canadians to have access to | 154 |
| |
|
ACCESSED.................1
|
| pourcentage.htm (date accessed : July ). | 1286 |
| |
|
ACCESSORY................3
|
| On the one hand, it can dissociate itself from provincial private law and, under its accessory or | 136 |
| authority to enact rules that are accessory or ancillary to one of its powers governed by section | 182 |
| In my opinion fiscal law is an accessory system, which applies only to the effects produced by | 288 |
| |
|
ACCOMMODATE..............1
|
| accommodate two major legal systems of private law, namely common law and civil law. Since | 106 |
| |
|
ACCOMODATION.............1
|
| (f) real property (other than short-term accomodation ) made by way of | 1226 |
| |
|
ACCOMPANYING.............4
|
| Quebec, Department of Justice of Canada, accompanying the press release issued when Bill S- | 132 |
| Province of Quebec, Department of Justice of Canada, accompanying the press release issued | 1296 |
| xii Excerpt from documents accompanying the Enforcement and Compliance Policy of the | 1310 |
| lxiii Excerpt from documents accompanying the Policy for applying the Civil Code of | 1402 |
| |
|
ACCORDANCE...............2
|
| ), it refers to private law concepts that are governed by provincial authority in accordance | 178 |
| be determined in accordance with the law of the Province of Quebec. | 302 |
| |
|
ACCORDINGLY..............1
|
| to take note of this recognition and be guided in their conduct accordingly . | 1326 |
| |
|
ACCOUNT..................8
|
| version takes into account the common law and the civil law) died on the order paper | 46 |
| trust, etc. that fall within the ambit of provincial jurisdiction it must take into account civil law as | 64 |
| to amend certain Acts in order to ensure that each language version takes into account | 134 |
| Acts in order to ensure that each language version takes into account the common law | 220 |
| the Income Tax Act. What must be taken into account above all are the real nature of the | 358 |
| technique takes into account the common law anglophone and the civil law francophone | 662 |
| account the two legal systems, in each linguistic version? On the one hand, and more | 982 |
| into account the common law and the civil law, was tabled on May , . | 1300 |
| |
|
ACCOUNTED................1
|
| requirement is accounted for by an ambivalence recognized in English case law on the possibility | 946 |
| |
|
ACCOUNTING...............1
|
| accounting for .. | 60 |
| |
|
ACCOUNTS.................1
|
| accounts for the great interest the federal government takes in the reform of the civil law. As | 186 |
| |
|
ACCRESCENDI..............1
|
| as its distinguishing feature the right of survivorship, or jus accrescendi , by virtue of which the | 1456 |
| |
|
ACCURATELY...............1
|
| wording that accurately reflects the vocabulary, concepts, norms and institutions of Quebec's | 76 |
| |
|
ACHIEVE..................3
|
| well as common law in both linguistic versions. To achieve this goal it must use terminology that | 64 |
| common law provinces. To achieve this outcome, the two Justices equated the civil law | 476 |
| Our objective is legal duality, not necessarily to achieve one rule to be applied uniformly across | 518 |
| |
|
ACHIEVING................1
|
| exists between the individuals who operate the business in common for the purpose of achieving | 1020 |
| |
|
ACKNOWLEDGE..............2
|
| We have no choice but to acknowledge that the application and identification of an | 906 |
| Translation The legislative policy not to acknowledge that a partnership has a legal | 1040 |
| |
|
ACQUIRE..................1
|
| may, in specific cases, acquire a real right on the debtor's property, this does not constitute a | 978 |
| |
|
ACQUIRED.................6
|
| company considered it owned the trucks since it had acquired these assets within the meaning | 468 |
| purposes to the word acquired contained in the definition of depreciable property. For | 486 |
| taxpayers, to conclude the company had acquired the trucks. | 498 |
| (c) a building that is a kiln, tank or vat, acquired for the purpose of manufacturing or | 750 |
| (d) a building or other structure, acquired after February , , that is designed for the | 752 |
| property is not considered to have been acquired until a capital cost has been incurred in | 1532 |
| |
|
ACQUIRES.................1
|
| property. A tenant who leases property acquires a leasehold interest in that property regardless | 1530 |
| |
|
ACQUIS...................2
|
| c) un immeuble qui est un four, un réservoir ou une cuve, acquis aux fins de fabrication ou de | 746 |
| d) un bâtiment ou une autre structure, acquis après le février , qui est conçu pour | 748 |
| |
|
ACQUISITION..............7
|
| .. Acquisition and disposition of property | 30 |
| In short, according to these two cases, disposition or acquisition of property for purposes of | 482 |
| securities, with regards to the concepts of disposition and acquisition , in the framework of | 924 |
| .. Acquisition and disposition of property | 1002 |
| determining the time of acquisition of a property. Are these common law concepts applicable in | 1004 |
| agreement is equivalent to an acquisition as defined in tax legislation? A number of authors | 1006 |
| APFF, , pp. -; Pierre Martel, Acquisition de contrôle d'une corporation : | 1486 |
| |
|
ACTION...................3
|
| defined terms. Instead, as the Federal Court of Appeal stated in Positive Action Against | 404 |
| of action in the event that a taxpayer fails to pay tax duly assessed.xlv | 462 |
| of the French version of legislation. No concrete action has been taken in respect of the | 616 |
| |
|
ACTIONS..................1
|
| agreements and legal relations arising from the actions of the parties to those agreements must | 302 |
| |
|
ACTIVITIES...............3
|
| economically. The Act must operate upon the results of a taxpayer's activities as it finds them. | 356 |
| enterprise, to contribute thereto by combining property, knowledge or activities and to share | 1016 |
| Québec to federal government activities , (adopted by the Law and Policy Committee on | 1404 |
| |
|
ACTIVITY.................1
|
| the parties, in a spirit of cooperation, agree to carry on an activity , including the operation of an | 1016 |
| |
|
ACTS.....................13
|
| Income Tax Act, the Income Tax Application Rules and certain Acts related to the Income | 42 |
| Province of Quebec and to amend certain Acts in order to ensure that each language | 44 |
| to amend certain Acts in order to ensure that each language version takes into account | 134 |
| Government Civil Liability Act and Administrative Litigation as well as various other acts | 216 |
| Acts in order to ensure that each language version takes into account the common law | 220 |
| ambulatory character to provincial private law terms used in federal acts . For example, while the | 242 |
| acts subject to the civil law in virtually all of its provisions, so that consequences suitably | 272 |
| It is not suggested that it is the function of income tax Acts or of those who administer them to | 354 |
| bijuralism problems found in many federal acts : | 780 |
| who acts on behalf of another. Yet, in each of the legal systems, the terms have a different | 1180 |
| Quebec and to amend certain Acts in order to ensure that each language version takes | 1298 |
| and certain Acts related to the Income Tax Act , d sess., th Parl., , (st reading | 1382 |
| Income Tax Act, the Income Tax Application Rules and certain Acts related to Income Tax | 1398 |
| |
|
ACTUAL...................2
|
| mortgage, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind | 726 |
| the trustee is in actual fact a figurehead, we are reminded that the fiscal text does not perceive | 936 |
| |
|
ACTUALIZED...............1
|
| On the same basis as most other federal enactments, tax legislation needs to be actualized as to | 536 |
| |
|
ACTUALLY.................1
|
| without however actually providing a definition of partnership. | 1504 |