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 ACUTE....................1
solutions to the more  acute  problems arising from the interaction between tax legislation and the 1260
 
 ADAPT....................3
province of Quebec which involves reviewing public laws as a whole so as to  adapt  them to the 84
interdependence between federal law and civil law as well as the need to  adapt  federal 190
province of Quebec and will work in consultation with the practitioners and universities to  adapt  1264
 
 ADAPTED..................3
 adapted  to its purpose may be drawn from those transactions. 274
Justices  adapted  the common law principles so as to produce, in civil law, a result similar to that 480
taxes are withheld, such as subsection () I.T.A., are well  adapted  to Quebec civil law. To 984
 
 ADDITION.................12
As mentioned in the introduction, Canadian legislation in  addition  to being bilingual must 106
In  addition  to bijuralism, the sharing of powers in our federation poses specific challenges in the 128
property and civil rights in Canada, a premise of Canadian bijuralism, in  addition  to reminding 236
In  addition  to the principle of complementarity, these new provisions establish other major 240
 addition , it is significant that Parliament, which annually amends the Act inter alia to alter 490
Ø  addition  of liquidateur de la successionliquidator of the successionlivin both 552
Ø  addition  of hypotheclviii in the English version.lix 556
in  addition  to certain other unijural and semi-bijural expressions.lxvi The said provision reads 644
terms often creates a disparity in content between the two linguistic versions, in  addition  to being 742
provision, since in  addition  to refering to the two legal systems the legislator assigns to it a 888
(intérêts). The  addition  of right in real property would be manifestly problematic, since it 1116
subsection is the  addition  of liquidateur de succession to the list of persons deemed to be 1386
 
 ADDITIONAL...............1
There is more. As an  additional  requirement to avoid any disposition, it is further specified that 944
 
 ADDITIONS................3
although building on its content with certain  additions  and corrections.xvi Bills C- and S- 222
propose  additions  to the federal Interpretation Act, i.e. the new sections . and ., which 222
and the proposals for  additions  to the Interpretation Act (new sections . and .), 636
 
 ADDRESS..................2
next few years, to  address  the harmonization of tax laws and regulations.vi It should be noted, 90
Another problem the harmonization team will  address  is that of equating the term emphyteutic 1134
 
 ADDRESSING...............1
bilingualism poses a major challenge in Canada:  addressing  four legal audiences. When 62
 
 ADDS.....................1
concept of sale, he  adds : 310
 
 ADDY.....................2
Justice  Addy  of the Federal Court, Trial Division applied the rule in Olympia and York 296
The Honourable Justice  Addy  began by stating that: 300
 
 ADEQUATELY...............3
 adequately  reflected in both linguistic versions. This process is not to be confused with the 80
not always  adequately  reflect Quebec civil law. And even where federal legislation uses civil law 158
of federal statutes revealed that civil law concepts were not  adequately  represented in English 192
 
 ADJUST...................1
the legislator to anticipate and  adjust , by using explicit rules, the discrepancies of treatment 530
 
 ADJUSTED.................2
The English version needed to be  adjusted ,lxix by referring to the civil law concept of 686
. As mentioned, only the English version was  adjusted , hypothèque being the appropriate 804
 
 ADJUSTMENTS..............4
The harmonization  adjustments  to tax laws will be incorporated in the bills amending these laws 546
This situation has given rise to a number of  adjustments , summarized below: 610
in tax legislation is currently under consideration. Certain  adjustments  might be necessary in 788
similarities and differences between the two major legal systems.  Adjustments  may eventually be 1094
 
 ADMINISTER...............1
It is not suggested that it is the function of income tax Acts or of those who  administer  them to 354
 
 ADMINISTERING............1
consequences of that contract must be respected by the persons responsible for  administering  358
 
 ADMINISTRATION...........4
alia on property and civil rights and the  administration  of justice. Property and civil rights are at 124
Code of Québec To the Federal Public  Administration ,xii which recognizes the 188
Civil Code of Québec to Federal Public  Administration , adopted by the Law and Policy 1310
Financial  Administration  Act (sec. , Bill S-), Parks Canada Agency Act (sec. , 1440
 
 ADMINISTRATIVE...........4
Government Civil Liability Act and  Administrative  Litigation as well as various other acts 216
A parade of  administrative  measures followed the report of each of these committees, inter alia 614
Despite the  administrative  position of the Canada Customs and Revenue Agency on these 964
the opportunity of codifying this  administrative  and jurisprudential rule, could be analysed. 1152
 
 ADMINISTRATOR............2
executor,  administrator , heir or other legal representative having ownership or control of the 708
studied by Revenu Quebec, in its capacity as  administrator  of the Excise Tax Act in 1236
 
 ADMISSIBLE...............4
(.) Pour l'application du paragraphe (), bien  admissible  s'entend : 666
. () Pour l'application du présent article, disposition  admissible  s'entend d'une 814
(.) Définition de bien  admissible  1104
Pour l'application du paragraphe (), bien  admissible  s'entend : 1104
 
 ADMITTEDLY...............1
usual meaning in civil law or common law.  Admittedly , the complementarity of the civil law, 1158
 
 ADOPTION.................1
of the harmonization of federal tax legislation? Does the  adoption , in domestic tax legislation, of 1212
 
 ADVANTAGE................1
 advantage  that taxpayers in other provinces would not have. I feel it is clear that the legislator 506
 
 ADVISABLE................1
since although this technique makes the document less cumbersome, it is not  advisable  in most 910
 
 AFFECTANT................1
cii N. Prieur, Règles fiscales  affectant  les sociétés de personnes, , vol. , no. , 1514
 
 AFFIRMATIVE..............2
one to consider that the emphyteusis and leasehold interest are equivalent. In the  affirmative , 1150
specificities of provincial law and especially Quebec civil law be discarded? In the  affirmative , 1172
 
 AFFIRMED.................1
owned by Her Majesty. We note that the Federal Court has recently  affirmed , in a petition for 988
 
 AFFÉRENTE................1
d'un intérêt sur un tel bien et d'une option y  afférente ; 1106
 
 AGE......................2
amendments to the Interpretation Actxv, provisions relating to marriage (consent,  age  210
legal  age , Parliament had no need to state that if minor children were in question the transfer 378
 
 AGENCY...................11
Department of Finance Canada and the Canada Customs and Revenue  Agency , plans, in the 88
and academic exercise. Taxpayers, program managers, Canada Customs and Revenue  Agency  92
of an asymmetrical provision. At the APFF Round Table, the  Agency  was of the opinion 900
Despite the administrative position of the Canada Customs and Revenue  Agency  on these 964
uncertainty which persists despite the efforts of the Canada Customs and Revenue  Agency  to 1124
to C.C.Q.), while the common law concept of  agency  seems to have a wider 1182
common law audience, for its part, will more likely refer to the  agency  relation or even to the 1188
province of Quebec, when a public services  agency  grants a right to use property to Quebec 1234
Canada Customs and Revenue  Agency , are aware of the specific nature of the laws of the 1262
Financial Administration Act (sec. , Bill S-), Parks Canada  Agency  Act (sec. , 1440
S-), Canadian Space  Agency  Act (sec. , Bill S-), Cinema Act (sec. , Bill S-). 1446
 
 AGENCY'S.................1
The  Agency's  position, articulated in subsection of Interpretation Bulletin IT-cxiii is in 1136
 
 AGENT....................13
. The concepts of mandataire and  agent  34
the trustee must be an  agent  mandataire in respect to the property he has received. This 944
for a person to concurrently hold the twofold attributes of trustee and  agent . In the framework 946
the  agent  of a third party, but not both. The assets of the principal do not belong to his agent, 948
the agent of a third party, but not both. The assets of the principal do not belong to his  agent , 948
in Quebec). Can a trustee act both as a trustee and  agent  under Quebec civil law? Is there an 958
. The concepts of mandataire and  agent  1176
 agent  in the English version. In common law and civil law, these concepts refer to the person 1178
In fact, when a federal act, like the I.T.A., pairs the terms mandataire agent , the four 1184
while their anglophone counterparts will need more often than not to interpret the term  agent  1186
generic and current meaning of the term  agent . 1190
of private law concepts, including employee,  agent , mandataire, biens immobiliers, and 1196
Quebec as an employee or an  agent  enjoying independent status, what legal rules are 1198
 
 AGES.....................1
principle derives from the doctrine of tenures and estates going back to the middle  ages  and the 972
 
 AGREE....................2
possession, use and risk are transferred. I  agree  with this legal interpretation given for tax 484
the parties, in a spirit of cooperation,  agree  to carry on an activity, including the operation of an 1016
 
 AGREEMENT................12
by the  agreement .xx 280
The rights of the parties arise out of the  agreement  filed as Exhibit and full consideration must 304
the law of the Province of Quebec as applied to the relationship created by the  agreement  306
A first step towards legislative bijuralism was made at that time. An  agreement  on legislative 622
but does not include an interest as security only derived by virtue of a mortgage,  agreement  for 650
 agreement  is equivalent to an acquisition as defined in tax legislation? A number of authors 1006
 agreement  entered into by individuals earning income in common truly constitutes a partnership 1022
 agreement . On the one hand, the agreement concluded by the taxpayers may prove to be a 1024
agreement. On the one hand, the  agreement  concluded by the taxpayers may prove to be a 1024
exclusively or not changes nothing to the qualification of the  agreement . The contractual terms 1248
and obligations may differ, but the  agreement  will continue to qualify as a lease agreement.1248
and obligations may differ, but the agreement will continue to qualify as a lease  agreement .1248

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