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APPLIES..................7
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| common law applies . The Quebec Act, marks the beginning of Canadian bijuralism. | 172 |
| In my opinion fiscal law is an accessory system, which applies only to the effects produced by | 288 |
| application of the statute without any justification. Indeed, if the law of British Columbia applies | 452 |
| practical purposes this interpretation has the merit of recognizing, for tax legislation that applies | 486 |
| hand, the provision only applies to civil law institutions, specifically the usufruct, the right of use | 898 |
| wide a scope and applies in the same way in Quebec civil law as the expression beneficially | 986 |
| Court however noted: translation It should be underscored that the Court applies the | 1072 |
| |
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APPLY....................12
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| located in British Columbia. Immovable, a civil law term, would apply only to Quebec | 254 |
| If income tax is a creation of the Act which imposes it, that Act must apply within the | 334 |
| apply . | 348 |
| apply the taxing Act to the case. | 350 |
| The Court refused to apply the civil law rules to procedures initiated under subsection (): | 432 |
| The appellant argued that the law should apply uniformly and claimed the same tax benefits it | 472 |
| To be equitable, an income tax law must apply in general to the entire nation. In the present | 504 |
| provinces should thus apply on a suppletive basis to complement federal legislation when it | 532 |
| that the situations referred to in section . of the Act do not apply to usufructs, substitutions | 902 |
| of levying source deductions found at subsection (.) I.T.A.? Do they apply uniformly | 992 |
| To highlight the problem, let us take the example of paragraph (.)(f) I.T.A. and apply to it | 1102 |
| intended to apply but in its expression in the other version of the enactment is compatible | 1408 |
| |
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APPLYING.................5
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| the reader that civil law should be suppletive in applying an enactment in Quebec. We note that | 236 |
| I have considered without applying them the following cases : Cornwall v. Henson (() | 312 |
| principles that should guide us in applying that definition. | 406 |
| lxiii Excerpt from documents accompanying the Policy for applying the Civil Code of | 1402 |
| lxiv In applying subsection () to the construction of an enactment, (...) | 1406 |
| |
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APPORTIONMENT............1
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| i Apportionment (in percentage) of Political Entities according to their Legal | 1284 |
| |
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APPRECIATED..............1
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| giving rise to an item of apparent income should be appreciated before any attempt is made to | 350 |
| |
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APPROACH.................4
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| balkanization that such an approach could lead to. Some Supreme Court of Canada decisions | 362 |
| adopted annually. The approach proposed for tax legislation involves reviewing the new | 570 |
| should be noted that with the new approach to legislative drafting based on Canadian bijuralism | 634 |
| approach could be to define a leasehold interest for tax purposes. An exact characterization of | 1130 |
| |
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APPROACHES...............2
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| irreconcilable institutions, rules and approaches . For example, the concepts of ownership and | 110 |
| There are various approaches for correcting these harmonization problems. Four solutions likely | 762 |
| |
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APPROACHING..............1
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| Translation The first presumption involves approaching the partnership as if it were a separate | 1088 |
| |
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APPROPRIATE..............8
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| For the same reason it has sometimes been considered appropriate to interpret the Income Tax | 396 |
| has not thought it appropriate to overturn this thirty-year-old interpretation. Further, this | 492 |
| correct this, it might be appropriate to ensure that the provision contains a direct or indirect | 674 |
| . As mentioned, only the English version was adjusted, hypothèque being the appropriate | 804 |
| French propriété conjointe by copropriété, these two terms being equally appropriate in | 848 |
| assessment on the ground that it had not been sent to the appropriate party, a partnership not | 1064 |
| scope or, at least, does not seem to be the most appropriate equivalent. | 1182 |
| the taxation of any income therefrom, it is appropriate , first and foremost, to qualify it for | 1204 |
| |
|
APPROPRIATELY............1
|
| Professors Jean-Maurice Brisson and André Morel appropriately sum up the other trend that | 388 |
| |
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APPROXIMATE..............1
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| a time when the trend in the civil law is to approximate more closely to the common law. In | 490 |
| |
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APRÈS....................4
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| d) un bâtiment ou une autre structure, acquis après le février , qui est conçu pour | 748 |
| 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 |
| l'abandon doit être fait dans un délai se terminant mois après le décès du contribuable ou, si | 872 |
| |
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AREA.....................5
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| area of harmonization. Thus, when Parliament legislates according to one of its powers, such as | 128 |
| which has prevailed for Bills C- and S- is that, in the tax area , comprehensive review of an | 568 |
| substantively reforms and revises this area of law.lxxii The term privilèges of the Civil | 730 |
| program in the area of tax legislation, which require in-depth thinking. | 916 |
| These studies will attempt to determine if precisions are required in this area . The analysis and | 1190 |
| |
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AREAS....................2
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| Tax law has been identified as one of the key areas requiring harmonization along with | 86 |
| property is one of the areas where common law and civil law principle's are most likely to be at | 318 |
| |
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ARGUED...................2
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| the plaintiff argued that her supplementary retirement benefits could not be seized because of the | 430 |
| The appellant argued that the law should apply uniformly and claimed the same tax benefits it | 472 |
| |
|
ARGUES...................1
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| University, argues that translation the relation between emphyteusis (emphytéose) and | 1148 |
| |
|
ARGUMENT.................3
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| Justice Denault of the Federal Court had used a similar argument in a decision involving the | 440 |
| being a person within the meaning of the Act. The Ministry dismissed the legal argument put | 1066 |
| If the argument , claiming that a partnership has a patrimony that is distinct from that of its | 1076 |
| |
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ARISE....................2
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| The rights of the parties arise out of the agreement filed as Exhibit and full consideration must | 304 |
| Finally, another harmonization problem may arise when a provision of a federal act uses, civil | 740 |
| |
|
ARISES...................3
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| A semi-bijuralism arises when a provision uses terminology specific to the common law system | 658 |
| An apparent bijuralism arises when a legislative provision contains civil law terms that are not | 688 |
| The treatment of a partnership not as a taxable entity, but as a conduct, arises from the fact that | 1038 |
| |
|
ARISING..................8
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| agreements and legal relations arising from the actions of the parties to those agreements must | 302 |
| as it were, on the legal tree which covers with its shadow the rights and obligations arising from | 336 |
| sections of the Income Tax Act, , which deem income arising under a settlement (as | 342 |
| performance of an obligation and includes an interest created by or arising out of a debenture, | 726 |
| bijuralism problems arising from reference to the common law concepts of personal property | 776 |
| legislation. Also outlined are some problems, arising from implementation of the harmonization | 916 |
| provinces, since they eliminate many of the ambiguities arising from the bringing of property to a | 934 |
| solutions to the more acute problems arising from the interaction between tax legislation and the | 1260 |
| |
|
ART......................6
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| Quebec, a transfer of property to a minor child could be made by trust pursuant to art . a. of | 376 |
| There is, nevertheless, a distinction between ownership as defined in art . c.c. Namely : | 1138 |
| lxxiii Art . . C.C.Q. | 1426 |
| lxxv Art . C.C.Q. | 1428 |
| and Revenue Act (sec. , , , ), Canada Marine Act ( art . à , P.L. S- | 1438 |
| xcix See Art . C.C.Q. | 1510 |
| |
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ARTICLE..................4
|
| This article was written in the summer of and since then Bills C-, C- and S-, to | 40 |
| Code, Article ).li | 510 |
| . () Pour l'application du présent article , disposition admissible s'entend d'une | 814 |
| However, this opinion does not appear to be shared by all civil law experts. In an article on | 1146 |
| |
|
ARTICLES.................1
|
| The Department of Justice has drawn up, in the light of recent articles and case law, a list of the | 1266 |
| |
|
ARTICULATED..............2
|
| The principle of complementarity of federal and provincial legislation has often been articulated | 284 |
| The Agency's position, articulated in subsection of Interpretation Bulletin IT-cxiii is in | 1136 |
| |
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ARTIFICIAL...............1
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| contrary of the governing document. This artificial treatment is, of course, confined by the | 344 |
| |
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ARTS.....................1
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| , Bill S-), National Arts Centre Act (sec. , Bill S-), National Research Council | 1434 |
| |
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ASKS.....................1
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| Gonthier asks whether provincial law is suppletive to the I.T.A. with regards to the concept of | 400 |
| |
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ASPECTS..................2
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| .General aspects of harmonization | 8 |
| . General aspects of harmonization | 162 |
| |
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ASPHALT..................1
|
| Ch. ); Trinidad Lake Asphalt Operating Company, Limited v. Commissioners of | 314 |
| |
|
ASSESSED.................1
|
| of action in the event that a taxpayer fails to pay tax duly assessed .xlv | 462 |
| |
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ASSESSING................1
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| law. In assessing the tax treatment of transactions including such a foreign or unknown entity or | 1202 |