| |
|
ABODE.................7
|
| settled or usual abode , to live in or at a particular place. | 752 |
| To dwell permanently or for a considerable time, to have one's settled or usual abode , | 766 |
| to take up ones abode or station, to dwell permanently for a considerable time, to have | 772 |
| ones settled or usual abode , and to live in or at a particular place, while Estey, J. refers | 772 |
| be a resident of the Contracting State in which the individual has a habitual abode ; (c) if the | 2028 |
| individual has an habitual abode in both States or neither State, deeming the individual to be a | 2030 |
| abode in the province. | 2112 |
| |
|
ABORIGINAL............1
|
| Ibid. Given the presence of Aboriginal law as well as differences between common law | 1506 |
| |
|
ABSENCE...............4
|
| within the scope of section . on the basis that the absence of any qualification to the word | 442 |
| In the absence of a statutory definition, one might expect Canadian courts to refer to provincial | 492 |
| State. In the absence of any such authoritative definition, therefore, the meaning of | 728 |
| that the absence any such reference in section implied a specific intent to disallow provincial | 1220 |
| |
|
ABSENCES..............1
|
| with some degree of continuity and apart from accidental or temporary absences , | 758 |
| |
|
ABSENT................3
|
| recharacterize a taxpayer's bona fide relationships. To the contrary, we have held that, absent a | 32 |
| distinctions. Indeed, the Act is replete with such distinctions. Absent express direction | 318 |
| basis that the I.T.A. did not explicitly preclude the application of this private law rule. Absent | 1158 |
| |
|
ABSOLUTE..............1
|
| beneficial ownership but generally regards ownership as absolute . To the extent that courts rely | 850 |
| |
|
ABSOLUTELY............1
|
| federal law only explicitly or by absolutely necessary implication emphasis in original. | 2318 |
| |
|
ABUTENDI..............1
|
| which includes the jus utendi, fruendi et abutendi , of which her marital status had | 178 |
| |
|
ACCELERATED...........3
|
| accelerated capital cost allowance for Class property and investment tax credits under | 308 |
| governing accelerated capital cost allowance and investment tax credits. In each of these | 1138 |
| intended the words goods for sale in I.T.A. rules governing accelerated capital cost allowance | 1208 |
| |
|
ACCEPTED..............1
|
| land held in his name alone, the Board accepted the taxpayers argument that the income should | 358 |
| |
|
ACCESS................3
|
| In general, therefore, this policy is designed to promote equal access to justice by different legal | 1006 |
| all Canadians are entitled to access to federal legislation in keeping with the common | 1022 |
| the objective of the Government of Canada is to facilitate access to federal | 1032 |
| |
|
ACCESSION.............1
|
| materials, the property in the latter passing to the employer by accession and not under a | 1654 |
| |
|
ACCESSORIES...........1
|
| mode of living with its accessories in social relations, interests and conveniences at or in the | 788 |
| |
|
ACCESSORY.............2
|
| In my opinion fiscal law is an accessory system, which applies only to the effects produced by | 120 |
| accessory to it: Stevenson Jordan and Harrison, Ltd. v. MacDonald and Evans, | 1906 |
| |
|
ACCIDENTAL............1
|
| with some degree of continuity and apart from accidental or temporary absences, | 758 |
| |
|
ACCOMMODATE...........1
|
| training, with makeshift adjustments made to accommodate the interaction of this legislation | 970 |
| |
|
ACCOMPANYING..........12
|
| See the discussion at supra, text accompanying notes -. | 2136 |
| Supra note . See text accompanying note . | 2162 |
| See notes and and accompanying text. | 2216 |
| See the discussion at supra notes - and accompanying text. | 2354 |
| See the discussion at supra notes - and accompanying text. | 2356 |
| See the discussion at supra notes - and accompanying text. | 2356 |
| See the discussion at supra text accompanying notes -. | 2378 |
| accompanying text. | 2384 |
| See the argument at supra notes - and accompanying text. | 2386 |
| See the discussion at supra notes - and accompanying text. | 2388 |
| See the discussion at supra note and accompanying text. | 2390 |
| See supra notes - and accompanying text. | 2422 |
| |
|
ACCOMPLISHMENT........2
|
| accomplishment of a specified job or task and normally does not require that the contractor do | 1956 |
| accomplishment of a specified amount of work but does normally contemplate the servant | 1958 |
| |
|
ACCORDANCE............12
|
| be determined in accordance with the law of the Province of Quebec. | 144 |
| accordance with Section of The Sale of Goods Act. | 294 |
| disposition from the private law of Quebec by interpreting the concept in accordance with the | 858 |
| disposition and an acquisition of property were interpreted in accordance with the common law | 1176 |
| the I.T.A. should be interpreted in accordance with provincial private law. As a result, it | 1260 |
| the tax concepts of a charitable purpose or activity in accordance with provincial private law. | 1270 |
| accordance with these definitions. | 1280 |
| be interpreted in accordance with provincial private law. As a result, therefore, cases in which | 1330 |
| ought not to be interpreted in accordance with private law meanings are not so interpreted | 1412 |
| interpreted in accordance with provincial private law. Where the application of this statutory | 1476 |
| civil rights, would apply so as to control the application of subsection () in accordance with | 1698 |
| individual is an employee or an independent contractor must be made in accordance with the | 1974 |
| |
|
ACCORDINGLY...........1
|
| shipment was not until February , and accordingly property in the rig did not | 290 |
| |
|
ACCOUNT...............12
|
| administering the Income Tax Act. What must be taken into account above all are the | 102 |
| partnership to conclude that the partnership was dissolved on account of a prohibition in the | 250 |
| account is not a precondition to the right to payment, the Court held that the estimated | 300 |
| chose to take them into account in s. and not take then into account in s. . | 944 |
| chose to take them into account in s. and not take then into account in s. . | 944 |
| legislation that takes into account the common law and civil law traditions, in its English | 1034 |
| concepts from provincial private law should be reconsidered on account of new section .. To | 1230 |
| payable to the tax debtor in whole or in part to the Receiver General on account of the tax | 2206 |
| account in its legislation when it sets out standards the application of which intersect with | 2252 |
| account the common law and the civil law, st Sess., th Parl, - (tabled on June , | 2256 |
| account the common law and the civil law, nd Sess., th Parl., . | 2264 |
| account the common law and the civil law, st Sess., th Parl., . | 2266 |
| |
|
ACCOUNTING............1
|
| of charitable purpose in section of the Charities Accounting Act, R.S.O. , c. C-, | 1838 |
| |
|
ACCRUES...............1
|
| no benefit accrues therefrom during the joint lives of the parties. It is not until after the | 176 |
| |
|
ACCURATELY............1
|
| Reference to the latter is therefore necessary in order to accurately interpret and apply the | 2290 |
| |
|
ACHIEVE...............2
|
| In order to achieve uniformity in the application of the I.T.A. throughout Canada, therefore, the | 528 |
| Here too, therefore, in order to achieve uniformity throughout Canada, the Court dissociated the | 550 |
| |
|
ACHIEVED..............1
|
| amendment of the I.T.A. in order to ensure that federal objectives are achieved in a manner that | 1120 |
| |
|
ACHIEVES..............2
|
| provision applies uniformly throughout the country. Where the I.T.A. currently achieves such | 1342 |
| common law in federal legislation. Where the I.T.A. currently achieves such uniformity through | 1462 |
| |
|
ACKNOWLEDGING.........1
|
| now paragraph ()(c). Although acknowledging that the benefit conferred on the taxpayer | 534 |
| |
|
ACQUIRE...............2
|
| Although the I.T.A. does not define the words acquire or acquisition, it contains a lengthy | 812 |
| that they did not acquire title to the property which remained with the vendor. In contrast, | 856 |
| |
|
ACQUIRED..............7
|
| Sale of Goods Actto determine when the rig was acquired . According to Cattanach J.: | 260 |
| way of gift to have been disposed of by the transferor and acquired by the transferee at fair | 490 |
| have acquired or disposed of property. | 820 |
| acquired a drilling rig in the taxation year before the year in which it was delivered on the basis | 826 |
| J. concluded, property could be acquired for tax purposes either when title has passed, | 828 |
| acquired by the taxpayer in respect of which the taxpayer has been allowed, or would, if the | 2120 |
| Supra note at para. , concluding that property is acquired for tax purposes when | 2412 |
| |
|
ACQUIRING.............1
|
| federal Bank Act against banks acquiring or holding an interest in or otherwise investing in a | 252 |
| |
|
ACQUISITION...........31
|
| .. Acquisition and disposition of property | 14 |
| eligibility to claim capital cost allowance turns on the acquisition of the property by the taxpayer, | 258 |
| and the ITA does not define the concept of an acquisition , the Court referred to the Alberta | 260 |
| .. Acquisition and disposition of property | 804 |
| the related concepts of an acquisition of property and a disposition of property. For tax | 806 |
| purposes, an acquisition of property is relevant to the characterization of depreciable property | 808 |
| Although the I.T.A. does not define the words acquire or acquisition , it contains a lengthy | 812 |
| In common law provinces, the leading case on the concept of an acquisition of property is | 822 |
| acquisition of property, considering not only the legal ownership of property represented | 832 |
| Consistent with this approach to the acquisition of property, cases in common law provinces | 836 |
| expected to require a transfer of title to trigger an acquisition or disposition of property. Indeed, | 852 |
| concept of an acquisition set out in Wardean Drilling, on the basis that the concept of a | 858 |
| disposition is obviously the direct opposite of an acquisition . As a result, it concluded, | 860 |
| Appeal reconsidered the concept of an acquisition in Quebec, affirming the meaning adopted in | 870 |
| Wardean Drilling on the grounds that Parliament intended the concepts of an acquisition and a | 870 |
| when there was a disposition for a party to a contract the other party made an acquisition or | 880 |
| Consequently, Létourneau J.A. concluded, disposition or acquisition of property for purposes | 882 |
| acquisition , like that of a disposition, has been dissociated from the civil law of Quebec. | 884 |
| acquisition and disposition of property, other cases have dissociated the interpretation of the | 888 |
| disposition and an acquisition of property were interpreted in accordance with the common law | 1176 |
| an acquisition or disposition of property, it is arguable that cases that have dissociated these | 1230 |
| employee and an independent contractor, or refer to an acquisition or disposition of | 1248 |
| Although the I.T.A. does not define the meaning of the word acquisition , it defines the concept | 1300 |
| of an acquisition adopted in Wardean Drilling. In Construction Bérou, moreover, | 1314 |
| of an acquisition should also be dissociated from the private law of Quebec on the basis that | 1318 |
| Parliament intended the concepts of an acquisition and a disposition of property to apply | 1318 |
| an acquisition which is not defined in the I.T.A. Nor can a general legislative intention that the | 1326 |
| concepts of an acquisition and a disposition of property should apply uniformly throughout | 1326 |
| courts have dissociated the tax concepts of an acquisition and a disposition from the private law | 1332 |
| consequences among provinces involves the concepts of an acquisition and a disposition of | 1398 |
| acquisition to, in effect, codify the decisions in Olympia York Developments and | 1408 |