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 ACTED.................2
partnership agreement, whether the agreement was  acted  upon and whether it actually 244
Court held for the taxpayer on the basis that he had  acted  as a trustee of convenience for and 352
 
 ACTION................5
exclusion of its directors, the Court rejected the taxpayers argument that the Ministers  action  426
was subject to the limitation rule in subsection .() of the ITA, which prohibits any  action  426
 Action  Against Pornography v. Ministry of National Revenue, F.C. 574
against the Crown in respect of any cause of  action  arising in that province .1740
, D.T.C. (F.C.A.); Positive  Action  Against Pornography v. M.N.R., 1810
 
 ACTIONS...............4
agreements and legal relations arising from the  actions  of the parties to those agreements must 142
provincial statutes governing corporate law and limitations of  actions . 222
corporate law and limitations of  actions . In Kalef v. The Queen, for example, the Federal 412
 actions  in force in a province between subject and subject apply to any proceedings by or 1740
 
 ACTIVITIES............5
 activities  and purposes, it does not define the term charitable. The leading case on the 558
cases. Although disagreeing over whether the taxpayers  activities  could be characterized 566
and thus treat demolition businesses and related  activities  differently. 920
processing  activities , the profits from which are eligible for the deduction.2194
enterprise, to contribute thereto by combining property, knowledge or  activities  and to share 2444
 
 ACTIVITY..............10
that the concept of a charitable  activity  in the I.T.A. implicitly relies upon the common law for 570
the same basis as construction  activity , can be of no assistance when it comes to 912
 activity , rely on the distinction between an employee and an independent contractor, or speak of 1228
employ the words gift or charitable purpose or  activity , rely on the distinction between an 1248
Unlike the concept of a gift, the concept of a charitable purpose or  activity  is implicitly 1264
the tax concepts of a charitable purpose or  activity  in accordance with provincial private law. 1270
charitable purpose or  activity  should also be dissociated from the private law of the common 1272
civil rights, the tax concepts of a charitable purpose or  activity  should be interpreted in 1280
consequences in different provinces involves the concept of a charitable purpose or  activity , 1368
the parties, in a spirit of cooperation, agree to carry on an  activity , including the operation of an 2444
 
 ACTS..................3
and to amend certain  Acts  in order to ensure that each language version takes into 2254
and to amend certain  Acts  in order to ensure that each language version takes into 2262
and to amend certain  Acts  in order to ensure that each language version takes into 2266
 
 ACTUAL................3
form, but on the  actual  legal relationships established under the civil law. According to Décary 116
exception to the general common law concept of a gift reflect the  actual  legal position in 1358
According to Article of the C.C.Q.: Change of domicile is effected by  actual  2092
 
 ACTUALLY..............4
tax debts, on the grounds that the payment did not  actually  transfer property but instead settled 196
particular case. It is also determined by what the parties  actually  intended. As stated in 238
partnership agreement, whether the agreement was acted upon and whether it  actually  244
Ontario and who has  actually  resided in Ontario for a period of at least six months during the 2108
 
 ADDITION..............15
commercial relationships it affects. It is not a commercial code in  addition  to a taxation statute. 322
In  addition  to cases involving the private law of contractual relationships and property, others 410
tax. In  addition  to this tax benefit, gifts to registered charities qualify for a deduction in the case 554
of tools and the chance of profit and the risk of loss in  addition  to the criterion of control, the 640
property. In  addition  to this definition, the I.T.A. defines the expression proceeds of 816
In  addition  to cases interpreting the concepts of charity, gift, employment, residence, and the 886
In  addition  to restating the basic goals underlying the Department of Justice Policy on Legislative 1036
rely on Wiebe Door rather than the C.C.Q., or as a separate test in  addition  to the 1294
In  addition  to its implications for statutory interpretation, Canadian bijuralism has important 1336
In  addition  to these cases, amendments might also be considered to ensure that other terms that 1410
In  addition  to the civil law, the Court relied on the scheme of the ITA, which, it held, did not 1566
In  addition  to the Supreme Court of Canada decision in Continental Bank, a number of 1622
which defines a charitable purpose to include, in  addition  to the Pemsel categories, the 1830
In  addition  to its importance for the I.T.A., the distinction between employees and 1844
profit from the business. In  addition , where an individual who carries on a business of providing 1854
 
 ADDRESS...............3
and civil liability. Although the statute does not  address  the I.T.A. directly, however, it does so 1040
rules to  address  issues that are not addressed in the I.T.A. In several cases, however, 1468
integration tests to  address  limitations of the traditional control test suggest that this may not be 2434
 
 ADDRESSES.............1
Harmonization Act in detail, most of which  addresses  the law of property, security interests, 1040
 
 ADDRESSING............2
agreement delaying transfer of title until .  Addressing  the Ministers argument that the 138
 addressing  the concept of individual residence. For useful summaries of these cases, see Brian 2036
 
 ADDY..................1
Ministers argument that the property was sold in . On the contrary,  Addy  J. concluded, 160
 
 ADJUSTMENTS...........1
training, with makeshift  adjustments  made to accommodate the interaction of this legislation 970
 
 ADMINISTERING.........1
 administering  the Income Tax Act. What must be taken into account above all are the 102
 
 ADMINISTERS...........1
community or, in any other case, by the spouse who  administers  the property.184
 
 ADMINISTRATION........1
William O. Douglas, Vicarious Liability and the  Administration  of Risk (-), 1942
 
 ADMINISTRATIVE........2
income, in the application of the tax to non-residents, and in  administrative  598
for this  administrative  practice in the common law provinces. Nor does this limited 1356
 
 ADMINISTRATOR.........1
itself, which recognized the husband as the paramount  administrator  of the communitys 170
 
 ADOPT.................3
Parliament may, for this purpose, explicitly  adopt  or implicitly rely upon the private law of 50
induce him to  adopt  some other permanent home: Lord v. Colvin (), E.R. at 2076
taxpayers cannot be doubted, and concluding on this basis that the Court must  adopt  a 2174
 
 ADOPTING..............3
dissociated the I.T.A. concept of a gift from the civil law of Quebec by  adopting  the common 514
 Adopting  a similar understanding of the expression ordinary residence as residence in a place 756
resident and ordinarily resident, referring instead to dictionary definitions and  adopting  an 2086
 
 ADOPTION..............1
Three years after the  adoption  of this policy on legislative bijuralism, the federal government 1014
 
 ADOPTS................2
Where federal legislation  adopts  or relies upon the private law of the relevant province in order 58
s. , which  adopts  the Pemsel categories, and the interpretation of this provision in Re Laidlaw 1840
 
 ADVANCEMENT...........3
trusts for the  advancement  of education; trusts for the advancement of religion; and trusts for 1802
trusts for the advancement of education; trusts for the  advancement  of religion; and trusts for 1802
 advancement  of (a) recreation; (b) sports or athletics; (c) aid to the disabled and 1830
 
 ADVANTAGES............2
kinds of organizations that qualify for the tax  advantages  associated with this status could differ 1372
ownership under the common law has distinct  advantages  over reliance on legal ownership 1402
 
 ADVENTURE.............1
of any kind whatever, and except for specific purposes an  adventure  or concern in the nature 604
 
 ADVISABLE.............5
legislative amendment may be  advisable , proposing specific amendments in some circumstances 1346
reasons, it would be  advisable  to define the word gift for the purpose of these provisions, or 1362
For both of these reasons, therefore, it might be  advisable  to enact a more detailed statutory 1392
one legal tradition over the other. As a result, while it would be  advisable  to amend the 1406
provinces, however, specific legislative amendments are  advisable . 1478
 
 AFF...................6
; Hollinger v. M.N.R., C.T.C. , D.T.C. (F.C.T.D),  aff d 1596
 aff d C.T.C. , D.T.C. (S.C.C.) (hereinafter Colford Contracting). 1608
Holizki v. The Queen, C.T.C. , D.T.C. (F.C.T.D.),  aff d 1666
D.T.C. (T.C.C.),  aff d D.T.C. (F.C.A.); and Landy v. The Queen, 1672
C.T.C. , D.T.C. (F.C.T.D.) (hereinafter Burns)at para. -,  aff d 1752
D.T.C. (T.C.C.) at para. ,  aff d C.T.C. , D.T.C. (F.C.A.). 1754
 
 AFFAIRS...............1
governed the  affairs  of the parties . 246
 
 AFFECT................1
and concluding that fictions for provincial purposes cannot  affect  the application of the ITA 1710
 
 AFFECTED..............1
injuriously  affected , or damaged. In applying statutory provisions governing the timing of 818
 
 AFFECTING.............1
that the quit claim merely transferred legal title without  affecting  beneficial ownership. 376

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