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 AFFECTS...............2
commercial relationships it  affects . It is not a commercial code in addition to a taxation statute. 322
allowances is based. The concept of a disposition, on the other hand,  affects  the timing of tax 810
 
 AFFIRM................1
Among the earliest cases to  affirm  a principle of complementarity between the ITA and the civil 88
 
 AFFIRMATION...........1
to apply uniformly throughout Canada should not outweigh the explicit  affirmation  of Canadian 1292
 
 AFFIRMATIVE...........1
always result in an  affirmative  answer. If the businesses of both parties are so structured as to 1910
 
 AFFIRMED..............12
private law, it is not surprising that Canadian courts and commentators have often  affirmed  a 82
directors. Like the majority, however, Létourneau J.A.  affirmed  the view that, in 446
In contrast to the many cases in which Canadian courts have  affirmed  or applied a principle of 478
Special Purposes of the Income Tax v. Pemsel, and  affirmed  in numerous Canadian tax 566
 affirmed  by the Supreme Court of Canada in the Vancouver Society case is necessarily 582
Court  affirmed  a general test, weighing all of the relevant factors, including control, 626
evaluate the total relationship of the parties. This general test has been  affirmed  in 628
For the purpose of this discussion, the general test  affirmed  by the Federal Court of Appeal in 632
 affirmed . As a result, it follows, these decisions have dissociated the concept of a written 902
Quebec. Likewise, the concept residence  affirmed  for the purposes of the I.T.A. in 1168
Beginning with the many cases in which courts have already  affirmed  or applied a principle of 1194
each other and from the common law test  affirmed  in the Vancouver Society case, the 1370
 
 AFFIRMING.............3
Court effectively ignored the civil law concept of a gift,  affirming  the common law definition as 528
I.T.A. concept of a gift from the civil law definition by  affirming  for income tax purposes the 550
Appeal reconsidered the concept of an acquisition in Quebec,  affirming  the meaning adopted in 870
 
 AFFIRMS...............2
Bijuralism, therefore, this Preamble  affirms  a principle of complementarity between federal 1036
the law of property and civil rights in Canada,  affirms  complementarity as the appropriate 1056
 
 AFFIXING..............1
the land of the employer or on a chattel belonging to him, which involves the use or  affixing  of 1652
 
 AGENCY................1
benefit. Although the Canada Customs and Revenue  Agency  (CCRA) has effectively 1352
 
 AGENDA................1
A final  agenda  for legislative amendments involves the use of unijural principles and concepts, 1436
 
 AGENT.................4
 agent , beneficiary of a trust or shareholder of a corporation will usually have an effect on 330
the difference between the relations of master and servant and of principal and  agent  636
is this: A principal has the right to direct what the  agent  has to do; but a master has not 638
carried on its operations as an  agent  of the Crown. For the integration or organization 644
 
 AGREE.................1
the parties, in a spirit of cooperation,  agree  to carry on an activity, including the operation of an 2444
 
 AGREEING..............1
Although  agreeing  that the Intestate Succession Act vested , and one-third of the 402
 
 AGREEMENT.............23
 agreement  delaying transfer of title until . Addressing the Ministers argument that the 138
as applied to the relationship created by the  agreement  . 146
In cases such as this, where the parties have entered into a formal written  agreement  242
determine whether the  agreement  contains the type of provisions typically found in a 244
partnership  agreement , whether the agreement was acted upon and whether it actually 244
partnership agreement, whether the  agreement  was acted upon and whether it actually 244
. Similarly, in Kozan v. M.N.R., where the taxpayer entered into an  agreement  to 842
taxpayers who have leased property under a lease-purchase  agreement  have retained sufficient 846
the taxpayer, which conveyed property to a purchaser in pursuant to a sales  agreement  860
 agreement  which she had neither signed nor initialled, the Tax Review Board disallowed the 890
not payable pursuant to a written  agreement  within the meaning of the provision, 892
notwithstanding its conclusion that the document was a valid written  agreement  under both the 894
civil law and the common law according to which consent to an  agreement  may be express or 894
the order of a competent tribunal or under a written  agreement , the Board reasoned that it is 896
not sign the same document for it to constitute a written  agreement  within the meaning of the 900
 agreement  from provincial private law. 904
a written  agreement  for the purpose of the deduction for support payments, the meaning 1170
Inc. interpreted the terms written  agreement  and construction in the context of the 1216
support payments be amended by either defining the term written  agreement  for the purpose 1420
under a written  agreement  that is signed by both parties. For the same reason, the garnishment 1422
ITA, which may apply irrespective of the form or legal effect of a contract or  agreement , 1490
citizen of both Contracting States or neither State, by settling the question by mutual  agreement  2032
competent tribunal or under a written  agreement  now appears in subsection .().2180
 
 AGREEMENTS............8
parties over the contracts literal meaning, the Court characterized the  agreements  as 132
 agreements  and legal relations arising from the actions of the parties to those agreements must 142
agreements and legal relations arising from the actions of the parties to those  agreements  must 142
 agreements  and circumstances to find the true contractual reality of the parties, Décary 706
purchase price as is the commercial practice under conditional sales  agreements . 830
capital cost allowances claimed by purchasers under conditional sales  agreements  on the basis 854
under conditional sales  agreements  when they relinquish the normal incidents of title such as 866
 agreements . 2416
 
 AID...................1
advancement of (a) recreation; (b) sports or athletics; (c)  aid  to the disabled and 1830
 
 AIMED.................1
and materials developed in a non-tax context  aimed  at the totally different (and irrelevant) 1212
 
 AIMS..................5
law of the applicable province. The third part of the paper reviews the origins and  aims  of 76
This part examines the  aims  of Canadian bijuralism, and its implications for the interpretation and 960
amendment of the I.T.A. Section . reviews the  aims  of Canadian bijuralism as expressed in 960
 aims  and principles underlying Canadian bijuralism, particularly those expressed in the Preamble 1064
While the  aims  of Canadian bijuralism are broad and aspirational, its realization in the I.T.A. can 1478
 
 AIR...................1
Pantel v.  Air  Canada, S.C.R. at . 2232
 
 AL....................1
in Phillips et.  al , supra note , -. 1798
 
 ALAIN.................1
(), Can. Tax J. -; and  Alain  Gaucher, A Workers Status as Employee or 1882
 
 ALBERTA...............10
and the ITA does not define the concept of an acquisition, the Court referred to the  Alberta  260
question are subject to the laws of the Province of  Alberta . I think that assumption is 262
correct. Both parties were resident in  Alberta  where the contracts were negotiated.264
Sections and of the  Alberta  Sale of Goods Act (R.S.A. , c. ) outline the 264
v. The Queen, for example, the Court relied on  Alberta s Devolution of Real Property 392
provisions of the  Alberta  Sale of Goods Act, the Court held that the taxpayer had not 824
(F.C.A.) ( Alberta ); Vantem Holdings Ltd v. The Queen, C.T.C. , 1628
See, e.g., section of the  Alberta  Health Care Insurance Act, RSA , c. A-, 2100
makes the person's home and is ordinarily present in  Alberta  excluding a tourist, transient or 2102
visitor to  Alberta ; section of the Medicare Protection Act, RSO , c. , which 2102
 
 ALEXANDER.............1
 Alexander  v. M.N.R., C.T.C. , D.T.C. (Exch. Ct.) at para. . Although 1960
 
 ALIMONY...............1
be characterized as an amount receivable, received taxable  alimony  or a non-taxable 210
 
 ALLARD................6
note , Booklet , at . See also France  Allard , The Supreme Court of Canada and its 1510
For a detailed discussion of this issue, see Marie-Pierre  Allard , The Retroactive Effect of 2116
On the expression of bijuralism in decisions of the Supreme Court of Canada, see  Allard , 2218
See  Allard , The Supreme Court of Canada and its Impact on the Expression of 2230
Ltd., S.C.R. . For a useful discussion of these cases, see  Allard , The Supreme 2234
For a similar point, see  Allard , The Retroactive Effect of Conditional Obligations in Tax 2404
 
 ALLOCATED.............1
proceeds of a jointly-acquired lottery ticket should be  allocated  equally among the taxpayer, his 1146
 
 ALLOCATES.............1
In Canada, the Constitution Act,  allocates  general jurisdiction over private law to 36
 
 ALLOWANCE.............9
sought during the years to to deduct capital cost  allowance  on an apartment 136
 allowance ), the Court explained that this issue must be decided according to the civil law of 140
compensatory  allowance , made a gift for the purpose of the charitable contributions 212
sought in computing its income for its taxation year to deduct capital cost  allowance  on a 256
eligibility to claim capital cost  allowance  turns on the acquisition of the property by the taxpayer, 258
accelerated capital cost  allowance  for Class property and investment tax credits under 308
of capital cost  allowance  exists under the Act when the normal incidents of title such as 882
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

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