Next Section

Previous Section

 
 ASSESSMENT...............4
 assessment , a taxpayer may file an objection notice and subsequently appeal before the Tax 444
 assessment  and expense amounts which a taxpayer may claim to be entitled to.xliii446
personality. In this matter, the Ministère du revenu du Québec had sent a notice of  assessment  1062
 assessment  on the ground that it had not been sent to the appropriate party, a partnership not 1064
 
 ASSET....................1
make of the tax provisions in respect to  asset  transfers between the partners and the 1058
 
 ASSETS...................6
company considered it owned the trucks since it had acquired these  assets  within the meaning 468
this as a disposition and, consequently, a liquidation of  assets . 936
the agent of a third party, but not both. The  assets  of the principal do not belong to his agent, 948
meaning of tax legislation, when an individual transfers  assets  to a trust and the transaction is 960
partners are deemed to directly hold undivided the  assets  of the partnership, what are we to 1056
Bill S-), Revolving Funds Act (sec. and , Bill S-), Surplus Crown  Assets  Act 1440
 
 ASSIGNING................1
ancillary powers allocated under the C.A. , establish its own rule by  assigning  a specific 138
 
 ASSIGNMENT...............1
mortgage, lien, pledge, charge, deemed or actual trust,  assignment  or encumbrance of any kind 726
 
 ASSIGNS..................1
provision, since in addition to refering to the two legal systems the legislator  assigns  to it a 888
 
 ASSIMILATED..............1
name of equity and uniform application of tax legislation, emphyteusis was  assimilated  to a 502
 
 ASSISTANCE...............1
Drafting Support Services Group for their invaluable  assistance  with research and the revision of 1278
 
 ASSOCIATION..............2
This paper was first published in the  Association  de planification fiscale et financière's 1276
cxxi Canadian Bar  Association , Dictionnaire de la Common Law : Droit des biens et 1548
 
 ASSOCIÉS.................1
to the law firm Fournier Demers  associés . The firm's partners then challenged the notice of 1064
 
 ASSUME...................1
 assume , based on the dictionary definition, that the legislator meant to refer to a new concept 252
 
 ASWIEBE..................1
from the cases such  asWiebe  Door Services Ltd. v. M.N.R.cxvii (qualification of a person as 1164
 
 ASYMMETRIC...............1
refers to the law of the province of Quebec. It involves a definition, not an  asymmetric  888
 
 ASYMMETRICAL.............7
...  Asymmetrical  provision 24
...  Asymmetrical  provision 892
system.lxxxv Subsection () I.T.A. provides an interesting example of an  asymmetrical  894
of an  asymmetrical  provision. At the APFF Round Table, the Agency was of the opinion 900
 asymmetrical  provision becomes much easier when the legislator indicates the territorial scope 906
mentioned common law concepts without unduly expanding them or making them  asymmetrical ? 1100
substitutions, but equates them with trust. An  asymmetrical  provision pure and simple would 1468
 
 ATTEMPT..................4
giving rise to an item of apparent income should be appreciated before any  attempt  is made to 350
meaningless for a Quebec legal scholar. There is an  attempt  to reconcile this notion of propriété 940
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
 
 ATTEMPTS.................1
issues, which  attempts  to smooth over the differences between the common law provinces and 964
 
 ATTENTION................1
harmonization problems that require special  attention . Practitioners, professors and tax experts 1266
 
 ATTRIBUTED...............1
priorités, knowing that for the most part they are more a preferential ranking  attributed  to a 734
 
 ATTRIBUTES...............2
for a person to concurrently hold the twofold  attributes  of trustee and agent. In the framework 946
partnership? Thus, the civilian characterization of the  attributes  of a partnership has significant 1058
 
 ATTUNE...................1
to  attune  itself to the peculiarities of Quebec law.xc 954
 
 AUCUNEMENT...............1
Québec, qui n'indique  aucunement  qui est en droit d'en profiter; 868
 
 AUDIENCE.................1
common law  audience , for its part, will more likely refer to the agency relation or even to the 1188
 
 AUDIENCES................7
bilingualism poses a major challenge in Canada: addressing four legal  audiences . When 62
Currently, federal legislation covers only partially the four Canadian  audiences . The Minister of 66
Bijuralism, recognizing that it is imperative that all four Canadian  audiences  (francophone civil 198
overlooking the anglophone and francophone civil law  audiences . This drafting policy led to 608
 audiences , but does not cover the common law francophone and anglophone civil law 662
 audiences . This does not mean, however, that these provisions are, inapplicable since it is 664
Canadian legal  audiences  are likely to interpret these concepts in divergent ways, thus creating 1184
 
 AUTHORITATIVE............2
Section . Both the common law and the civil law are equally  authoritative  and recognized 224
Thus, section . states that civil law and common law are equally  authoritative  in matters of 234
 
 AUTHORITIES..............2
 authorities , I am of the opinion that Parliament, under subsection () of the Income Tax 436
The issue submitted to the tax  authorities  was to determine whether the supply by a marina of 1238
 
 AUTHORITY................7
Nevertheless, the Quebec Act, entrenched the  authority  of French laws in Nouvelle 168
Canadian constitution. By vesting the provinces with  authority  on issues pertaining to property 174
), it refers to private law concepts that are governed by provincial  authority  in accordance 178
 authority  to enact rules that are accessory or ancillary to one of its powers governed by section 182
Lower-Canada () coming within the  authority  of the federal government. The Federal 214
concluded that, under the  authority  of the Civil Code of Lower Canada, the partnership did 1070
situation would be different under the  authority  of the Civil Code of Québec.cviii1074
 
 AUTHORS..................7
 Authors : Marc Cuerrier, Sandra Hassan, Louis L'Heureux, Department of Justice Canada2
Many  authors  have noted, that these common law concepts, have no equivalent under civil law 956
agreement is equivalent to an acquisition as defined in tax legislation? A number of  authors  1006
civil law of the province of Quebec. In response to the comments made by many  authors  in 1260
database. The  authors  wish to thank the members of the Tax Law Team of the Bijuralism and 1276
this paper. The opinions expressed are those of the  authors  and do not necessarily represent the 1278
The  authors  would like to thank Me Karl Chemsi for his valuable contribution to the 1280
 
 AUTONOME.................2
contractor (travailleur  autonome ), residence (résidence) or charity (organisme de 1162
cix C. Bouchard, Le fondement du patrimoine  autonome  des sociétés de personnes, 1524
 
 AUTONOMOUS...............2
on the concept of an  autonomous  patrimony and the common law trust, based on that of dual 962
specific cases, an  autonomous  federal tax law, based on the common law, that requires that the 1170
 
 AUTUMN...................1
in the House of Commons, which however was to die on the Order Paper in  autumn  . This 208
 
 AVAILABLE................2
Moreover, the Federal Court of Appeal's decisions are now  available  for the cases Marcoux v. 52
provincial jurisdiction. From then on, two options are  available . 130
 
 AVOID....................4
Act as overriding the civil law, using a common law rationale, to  avoid  giving the Act a broader 396
There is more. As an additional requirement to  avoid  any disposition, it is further specified that 944
definition in sub-section () of the I.T.A. and  avoid  such presumptions?cxi 1090
added to the English version. These changes should be made in such a way as to  avoid  including 1114
 
 AVOIDING.................1
throughout Canada, a business practice that has no boundaries and of  avoiding  the danger of 488
 
 BACKDROP.................3
legislation and provides the  backdrop  or legal infrastructure. For example, when the I.T.A. uses 148
 backdrop . 238
This particular situation requires some reflection on the system that is to be used as a  backdrop  1168
 
 BACKGROUND...............2
.. Historical and legal  background  of Canadian bijuralism 8
.. Historical and legal  background  of Canadian bijuralism 164
 
 BAIL.....................7
. Tenure à  bail  leasehold interest 32
 bail , permis and propriété effective are not part of Quebec civil law. Paragraph () 642
I.T.A. is a provision which contains the unijural expression leasehold interest(tenure à  bail ) 644
 bail  mais non les droits servant de garantie seulement et découlant d'une hypothèque, d'une 648
. Tenure à  bail  leasehold interest 1118
lease ( bail  emphytéotique) (now emphytéose) to leasehold interest (tenure à bail). 1134
lease (bail emphytéotique) (now emphytéose) to leasehold interest (tenure à  bail ). 1134
 
 BALANCE..................1
will seek to strike the delicate  balance  between equity (same tax treatment regardless of the 516
 
 BALKANIZATION............1
 balkanization  that such an approach could lead to. Some Supreme Court of Canada decisions 362
 
 BALLENTINE'S.............1
charges made by his deceased cotenant or cotenants in which he did not concur. ( Ballentine's  1460
 
 BANK.....................4
highlight this trend. The first example that comes to mind is the Continental  Bank  Leasing 364
), Livestock Pedegree Act (sec. et , Bill S-),  Bank  of Canada Act (sec. et , 1432
xcivSee The Royal  Bank  of Canada v. The Queen, ETC. 1500
); Continental  Bank  Leasing Ltd. v. The Queen, D.T.C. (S.C.C.); M.N.R. v. 1506

Next Section

Top of Section