| |
|
ANNUALLY.................2
|
| addition, it is significant that Parliament, which annually amends the Act inter alia to alter | 490 |
| adopted annually . The approach proposed for tax legislation involves reviewing the new | 570 |
| |
|
ANTICIPATE...............1
|
| the legislator to anticipate and adjust, by using explicit rules, the discrepancies of treatment | 530 |
| |
|
APERÇU...................1
|
| L. Bélanger-Hardy A. Grenon, Éléments de common law et aperçu comparatif du droit | 1308 |
| |
|
APFF.....................12
|
| of an asymmetrical provision. At the APFF Round Table, the Agency was of the opinion | 900 |
| are encouraged to submit to the Department of Justice, through the APFF committee created | 1268 |
| lxxxvii Round Table on federal taxation in Congrès ; APFF Question . | 1470 |
| - La fiducie : le véhicule fiscal du nouveau millénaire, Montreal, APFF , ; Diane | 1476 |
| La Rosa, Partage des biens en cas de dissolution, Congrès , Montréal, APFF , , | 1482 |
| planification fiscale et successorale, volume , no., Montréal, APFF , , pp. -; | 1484 |
| APFF , , pp. -; Pierre Martel, Acquisition de contrôle d'une corporation : | 1486 |
| analyse de concept, Congrès , Montréal, APFF , , pp :-; Michael McAuley, | 1486 |
| Code civil et son impact sur l'impôt sur le revenu, Montreal, APFF , ; Maurice | 1490 |
| RÉGNIER, De la morosité, R.P.F.S. Vol. No. , APFF ; Manon THIVIERGE, | 1490 |
| Forclusion d'hypothèques et reprise de biens, Congrès , Montreal, APFF , . | 1492 |
| , no., Montreal, APFF , . | 1494 |
| |
|
APP......................2
|
| vii Constitution Act, (U.K.), Vict., c. , reprinted in R.S.C. , App . II, | 1300 |
| x Quebec Act, , George III, c. (U.K.), reprinted in R.S.C. , App . II, | 1304 |
| |
|
APPARENT.................6
|
| ... Apparent bijuralism | 20 |
| giving rise to an item of apparent income should be appreciated before any attempt is made to | 350 |
| ... Apparent bijuralism | 688 |
| An apparent bijuralism arises when a legislative provision contains civil law terms that are not | 688 |
| apparent in numerous doctrinal critiques on this issue.lxxxix These concepts occur in a variety | 922 |
| respect of that property. It is necessary to determine with regard to certain apparent leasing | 1534 |
| |
|
APPEAL...................8
|
| a transfer of shares to a minor, the Federal Court of Appeal relied on the civil law applicable at | 370 |
| In the same vein, in Hillis v. Q.xxxiiithe Federal Court of Appeal applied the law of the | 382 |
| defined terms. Instead, as the Federal Court of Appeal stated in Positive Action Against | 404 |
| assessment, a taxpayer may file an objection notice and subsequently appeal before the Tax | 444 |
| The majority decision of the Federal Court of Appeal in Construction Bérou Inc. | 464 |
| Appeal has recently ruled that a partnership does not have a patrimony separate from that of its | 1050 |
| Quebec Court of Appeal in the case Ville de Québec v. Cie d'immeubles Allard Ltée,cvii | 1068 |
| keeping with the Federal Court of Appeal decision in Rudnikoff v. Queen.cxiv On page | 1136 |
| |
|
APPEAL'S.................2
|
| Moreover, the Federal Court of Appeal's decisions are now available for the cases Marcoux v. | 52 |
| , the Federal Court of Appeal's Chief Justice expressed the following opinion: | 1138 |
| |
|
APPEALED.................1
|
| xl D.T.C. (F.C.T.D.). This decision has been appealed . | 1364 |
| |
|
APPEARS..................1
|
| Pornography v. M.N.R., F.C. , at p. , the Act appears clearly to envisage a | 404 |
| |
|
APPELLANT................1
|
| The appellant argued that the law should apply uniformly and claimed the same tax benefits it | 472 |
| |
|
APPELÉES.................2
|
| . () Dans la présente loi, la mention d'une fiducie ou d'une succession ( appelées fiducie à | 702 |
| disposition de bien effectuée par une personne ou une société de personnes ( appelées cédant | 816 |
| |
|
APPLICABLE...............14
|
| penal matters.x The public law applicable in Quebec thus remained British.xi Since then, the | 170 |
| requirement and cases where it is forbidden to contract a new marriage) applicable only in the | 212 |
| civil law as well as common law terms, the former will be applicable in Quebec and the latter in | 248 |
| ownerships, estates and remedies and by the principles applicable to various categories of trusts | 322 |
| a transfer of shares to a minor, the Federal Court of Appeal relied on the civil law applicable at | 370 |
| should be made according to the formalities applicable to a transfer to a minor child. (...) | 378 |
| might exist under applicable provincial legislation. . xxxii | 382 |
| such a way as to ensure a treatment for Quebec taxpayers equal to that applicable in the | 476 |
| legal system applicable ) and respect of the two major legal systems, i.e. the civil law and the | 516 |
| applicable in each of both major legal systems. The technique is especially useful when it is | 766 |
| This technique consists in the drafting of specific provisions applicable to only one of the two | 892 |
| determining the time of acquisition of a property. Are these common law concepts applicable in | 1004 |
| applicable ? What happens if the person is resident of another province? | 1200 |
| legislator does not establish specific rules applicable to usufruct, right of use or occupation and | 1466 |
| |
|
APPLICABLES..............1
|
| récentes modifications législatives applicables aux fiducies personnelles (legislative | 1474 |
| |
|
APPLICATION..............27
|
| Income Tax Act, the Income Tax Application Rules and certain Acts related to the Income | 42 |
| national level in the application of an act. Such rules dissociate provincial private law and federal | 184 |
| In the context of the application of Canadian tax laws, the courts generally recognize the | 258 |
| defined, certain decisions recommend uniform application of the federal tax legislation across | 260 |
| comes into effect, but only then, to place levy. Application of the Income Tax Act is subject to | 290 |
| Case law also provides many examples of the application of provincial private law in matters | 368 |
| Quebec had been set aside in favor of uniform application of federal law. The Court had to | 416 |
| this does not mean that the application of section of the Income Tax Act should be | 426 |
| uniform application of this federal statute and the equality of taxpayers before the taxation | 436 |
| Ministère du Revenu du Québec and dealing with the application and enforcement of the | 440 |
| application of the statute without any justification. Indeed, if the law of British Columbia applies | 452 |
| and the uniform application of federal law. The taxpayer had financed some trucks by way of | 466 |
| name of equity and uniform application of tax legislation, emphyteusis was assimilated to a | 502 |
| provinces' private law and the uniform application of tax legislation. In harmonizing federal tax | 512 |
| necessary to clearly delineate the application of the rule of law in Quebec and the rest of | 768 |
| written application therefor has been made to the Minister by the taxpayer's legal representative | 884 |
| purposes of the application of this Act in relation to the Province of Quebec (). On the other | 896 |
| We have no choice but to acknowledge that the application and identification of an | 906 |
| Quebec's tax community, as problematic with respect to the application of federal tax | 914 |
| law. In Quebec, the application of provisions in which they are used is problematic, as is | 920 |
| have also raised the problems encountered in the application of these very concepts, not only in | 1006 |
| Act, which would mark a considerable change in the application of the I.T.A. to partnerships. | 1080 |
| these concepts will allay the uncertainty surrounding their application in the civil law context, an | 1122 |
| ownership right conferred by the common law leasehold interest is key to the application of | 1128 |
| Conventions Interpretation Actcxx so as to ensure its effective application in the framework | 1210 |
| liii Bill C-, An Act to amend the Income Tax Act, the Income Tax Application Rules | 1382 |
| Income Tax Act, the Income Tax Application Rules and certain Acts related to Income Tax | 1398 |
| |
|
APPLIED..................19
|
| it is important to ensure that these laws are correctly understood and applied by all Canadians, | 96 |
| private law (complementarity). Where federal legislation is applied in the province of Quebec, it | 144 |
| common law. In such cases, provincial private law is applied on a suppletive basis to federal | 146 |
| principles and concepts in force in the province at the time the enactment is being applied . | 228 |
| that word in the light of the law of the Province of Quebec as applied to the relationship created | 278 |
| Justice Addy of the Federal Court, Trial Division applied the rule in Olympia and York | 296 |
| the law of the Province of Quebec as applied to the relationship created by the agreement | 306 |
| the complementarity principle, which he considered applied : | 330 |
| In many other tax cases, the courts have also applied provincial private law despite the | 362 |
| Corporation v. Q.xxix case where the law of the province of Ontario was applied in a debate | 364 |
| the Civil Code of Lower Canada. As s. () applied to both minor children and children of | 376 |
| In the same vein, in Hillis v. Q.xxxiiithe Federal Court of Appeal applied the law of the | 382 |
| sometimes suggested that federal legislation should be applied in the same way everywhere, in | 392 |
| In the case in point, we are in presence of a tax law which should be applied in the same | 422 |
| Our objective is legal duality, not necessarily to achieve one rule to be applied uniformly across | 518 |
| immeubles in the French version. The same technique was applied to correct the semi- | 776 |
| Unfortunately, these rules cannot be applied to trusts in Quebec, where they are basically | 938 |
| bienfaisance), although not defined in the Act, are systematically interpreted and applied in | 1162 |
| Income Taxcxix(charity) are applied uniformly across Canada, although they refer to private | 1166 |