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 AGREEMENTS...............8
 agreements  and legal relations arising from the actions of the parties to those agreements must 302
agreements and legal relations arising from the actions of the parties to those  agreements  must 302
leasing  agreements . For purposes of capital cost allowance and investment tax credit, the 466
international tax  agreements , in respect to the rules limiting the choice of jurisdictions, etc. 924
the context of leasing, but also of company takeovers,  agreements  with retroactive effect and 1008
 agreements , whether these agreements are in substance leasing agreements either for the 1534
agreements, whether these  agreements  are in substance leasing agreements either for the 1534
agreements, whether these agreements are in substance leasing  agreements  either for the 1534
 
 AGRICULTURAL.............1
Bill S-),  Agricultural  Products Board Act (sec. and , Bill S-), Canada Customs 1436
 
 AIMED....................1
the common law rights (droits) since the provision is  aimed  only at common law interests 1114
 
 AIMS.....................1
trusts or estates pursuant to the Act. The amendment  aims  to ensure that the Act reflects both 1388
 
 AKIN.....................2
civil law ones of immeubles and immovables. These concepts are  akin  to each other and 676
 akin  to partnership. 1030
 
 AL.......................2
cvi Fournier et  al . v. Sous-ministre du Revenu du Québec, (December , ), file 1520
cviii Fournier et  al  v. Sous-ministre du Revenu du Québec, Supra, note , at .1524
 
 ALERT....................1
unavoidably put legal scholars on  alert , it is because this issue is not only of academic interest 1052
 
 ALIA.....................3
 alia  on property and civil rights and the administration of justice. Property and civil rights are at 124
addition, it is significant that Parliament, which annually amends the Act inter  alia  to alter 490
A parade of administrative measures followed the report of each of these committees, inter  alia  614
 
 ALINÉAS..................1
system are presented in succession, and to be with paragraphs avec  alinéas  when the 770
 
 ALLARD...................2
In the matter of Ville de Québec v. Cie d'immeubles  Allard  Ltée,ciiithe Quebec Court of 1048
Quebec Court of Appeal in the case Ville de Québec v. Cie d'immeubles  Allard  Ltée,cvii 1068
 
 ALLAY....................1
these concepts will  allay  the uncertainty surrounding their application in the civil law context, an 1122
 
 ALLOCATED................1
ancillary powers  allocated  under the C.A. , establish its own rule by assigning a specific 138
 
 ALLOW....................2
hypothec as the case may be. This rule does not, however,  allow  the correction of 244
major trends, and case law on this issue does not always  allow  the identification of clear rules. 262
 
 ALLOWANCE................6
which might entitle him, among other things, to claim a capital cost  allowance  on property 254
leasing agreements. For purposes of capital cost  allowance  and investment tax credit, the 466
the owner and only one entitled to claim the capital cost  allowance  and investment tax credit. 470
the capital cost  allowance  exists under the Act when the normal incidents of title such as 484
principal residence rules and those relating to capital cost  allowance . This concept, unknown 1120
cxiii Revenu Canada, Interpretation Bulletin IT- Capital cost  allowance  - Emphyteusis 1536
 
 ALLOWS...................2
(especially since the coming in force of the C.C.Q. which  allows  more extensive use of the trust 956
emphyteusis. In this respect, it will be necessary, therefore, to determine if the C.C.Q.  allows  1150
 
 ALTER....................1
addition, it is significant that Parliament, which annually amends the Act inter alia to  alter  490
 
 ALTOGETHER...............1
to the debt in question here it would be extinguished  altogether . 454
 
 AMBIGUITIES..............1
provinces, since they eliminate many of the  ambiguities  arising from the bringing of property to a 934
 
 AMBIGUITY................2
process does not give rise to any  ambiguity  with regard to the goal pursued.xviii Thus, a 250
a possible source of  ambiguity  or confusion. The following example highlights the problem: 744
 
 AMBIT....................2
trust, etc. that fall within the  ambit  of provincial jurisdiction it must take into account civil law as 64
Since then, when the federal government passes legislation that falls within the  ambit  of the 176
 
 AMBIVALENCE..............1
requirement is accounted for by an  ambivalence  recognized in English case law on the possibility 946
 
 AMBULATORY...............1
 ambulatory  character to provincial private law terms used in federal acts. For example, while the 242
 
 AMEND....................8
) became chapter of the Statutes of Canada (). Bill C- (An Act to  amend  the 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
harmonize federal law with the civil law of the Province of Quebec and to  amend  certain 218
Quebec and to  amend  certain Acts in order to ensure that each language version takes 1298
liii Bill C-, An Act to  amend  the Income Tax Act, the Income Tax Application Rules 1382
lx Canada, Department of Finance, Notice of Ways and Means Motion to  amend  the 1398
An Act to  amend  the Excise Tax Act, a Related Act, (), nd sess., th Parl., . 1498
 
 AMENDED..................1
 amended , the contents of Bill C- was included in Bill C- which was reintroduced before 48
 
 AMENDING.................1
The harmonization adjustments to tax laws will be incorporated in the bills  amending  these laws 546
 
 AMENDMENT................6
trusts or estates pursuant to the Act. The  amendment  aims to ensure that the Act reflects both 1388
lxxvii  Amendment  to the Federal Real Property Act (sec. , , , (), , , 1430
, , , , , , Bill S-),  Amendment  to the Bankruptcy and Insolvency Act (sec. 1430
, Bill S-),  Amendment  to the Crown Liability and Proceedings Act (sec. , P.L. S-1432
lxxviii  Amendment  to the Amendment to the Crown Liability and Proceedings Act 1442
lxxviii Amendment to the  Amendment  to the Crown Liability and Proceedings Act 1442
 
 AMENDMENTS...............8
which we refer, have all been passed. Bill C- (Sales Tax and Excise Tax  Amendments  Act, 40
 amendments  to the Interpretation Actxv, provisions relating to marriage (consent, age 210
Justice who was in charge of the legislative  amendments  throughout the parliamentary process. 544
Bill C- also contains  amendments  to legislative provisions relating to trusts and the definition 558
of disposition. These  amendments  refer to the concept of beneficial ownership which has no 558
ultimately will be harmonized, but in-depth research is required before any  amendments  are 562
century of this so-called tax reform, Finance somewhat differentiates its bulimia of  amendments  954
content on C- June , which reads as follows: One of the  amendments  to the 1386
 
 AMENDS...................1
addition, it is significant that Parliament, which annually  amends  the Act inter alia to alter 490
 
 AMONGST..................1
that end, it is necessary,  amongst  other things, to ensure that the droit de bénéficiaire in 984
 
 AMORTISSEMENT............1
pp :-; Bernard Goulet,  Amortissement  fiscal : vue d'ensemble, Revue de 1482
 
 AMOUNTS..................1
assessment and expense  amounts  which a taxpayer may claim to be entitled to.xliii446
 
 ANALYSE..................1
 analyse  de concept, Congrès , Montréal, APFF, , pp :-; Michael McAuley, 1486
 
 ANALYSED.................1
the opportunity of codifying this administrative and jurisprudential rule, could be  analysed . 1152
 
 ANALYSIS.................3
In the final  analysis , a scaffolding was built in an attempt to codify for the nine provinces of 950
These studies will attempt to determine if precisions are required in this area. The  analysis  and 1190
licence. Revenu Quebec's  analysis  consequently dealt solely with the concept of lease. It 1242
 
 ANALYZED.................1
specific nature of the civil law of the province of Quebec, are currently being  analyzed  and will 966
 
 ANCILLARY................2
 ancillary  powers allocated under the C.A. , establish its own rule by assigning a specific 138
authority to enact rules that are accessory or  ancillary  to one of its powers governed by section 182
 
 ANDRÉ....................3
following terms by professors Jean-Maurice Brisson and  André  Morel, in a tax law context:270
Professors Jean-Maurice Brisson and  André  Morel appropriately sum up the other trend that 388
successorale, CTF, , tab ;  André  Morrissette, Fiducies, Colloque - Réforme du 1488
 
 ANGLOPHONE...............8
lawyers, common law francophones,  anglophone  civil lawyers and common law anglophones) 200
overlooking the  anglophone  and francophone civil law audiences. This drafting policy led to 608
convention and forced the  anglophone  civil law expert and the francophone common law 630
of leasehold interest in civil law?lxvii The  anglophone  common law practitioner understands 654
technique takes into account the common law  anglophone  and the civil law francophone 662
audiences, but does not cover the common law francophone and  anglophone  civil law 662
As such, these same proposals relating to trusts are a welcome initiative for the  anglophone  932
while their  anglophone  counterparts will need more often than not to interpret the term agent 1186
 
 ANGLOPHONES..............1
lawyers, common law francophones, anglophone civil lawyers and common law  anglophones ) 200
 
 ANNE.....................2
iiNotes for a speech by the Honourable  Anne  McLellan, Minister of Justice Canada, at a 1286
xiii Notes for a speech by Honourable  Anne  McLellan, Minister of Justice Canada, at a 1312
 
 ANNEXE...................1
Catégorie  Annexe  II R.I.R. 744
 
 ANNUAL...................1
to pay the lessor an  annual  rent, and to such other charges as may be agreed upon (Civil 508

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