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 ALLOWANCES............2
 allowances  is based. The concept of a disposition, on the other hand, affects the timing of tax 810
capital cost  allowances  claimed by purchasers under conditional sales agreements on the basis 854
 
 ALLOWED...............7
replaces things in the same state as if the contract had not existed, the Board  allowed  the 108
trust in her favour. Likewise in Stockman v. The Queen, the Court  allowed  the 360
claim deed removing his name from title to their jointly-owned residence, the Court  allowed  the 374
the Court  allowed  the taxpayers appeal. Significantly, the Court emphasized:456
should be governed by the civil law in Quebec, Jackett C.J.  allowed  the taxpayers appeal 516
I.T.A., and limited to the deductions  allowed  by I.T.A. paragraph ()(p). For a detailed 1858
acquired by the taxpayer in respect of which the taxpayer has been  allowed , or would, if the 2120
 
 ALLOWS................5
different provinces, one can begin with the concept of a gift, which  allows  for no consideration 1348
the I.T.A. (Income or Loss from an Office or Employment) which  allows  only those 1850
XIV  allows  each Contracting State to tax non-residents carrying on independent personal 1864
and a contract for services with an independent contractor is that the former  allows  the payer 1894
judicial interpretation which  allows  for the implementation of this legislative intent.2174
 
 ALTERNATIVELY.........1
unijural.  Alternatively , federal rules may draw upon civil and common law to create a 54
 
 ALTOGETHER............2
intention does not clearly extend to the meaning of a disposition  altogether , nor to the concept of 1324
those of another or disregarding the concepts of one legal tradition  altogether . In practice, 1442
 
 AMBULATORY............1
establishes an  ambulatory  principle according to which the relevant provincial private law is 1058
 
 AMEND.................6
 amend  the Income Tax Act to effect the result it considers appropriate. 476
moreover, it might be clearer to  amend  the provision to read unless otherwise provided in 1104
one legal tradition over the other. As a result, while it would be advisable to  amend  the 1406
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
 
 AMENDED...............5
support payments be  amended  by either defining the term written agreement for the purpose 1420
rule in section of the I.T.A. might be  amended  to specifically exclude the application of 1422
the use of unijural concepts or principles, moreover, these provisions should also be  amended  to 1464
R.S.C. (th suppl.), c., as  amended . 1486
R.S.C. , c. , as  amended . 2046
 
 AMENDING..............2
Henry L. Molot, Clause of Bill S-:  Amending  the Interpretation Act in The 2274
See, e.g., Molot, Clause of Bill S-:  Amending  the Interpretation Act supra note 2284
 
 AMENDMENT.............11
...  Amendment  20
Canadian bijuralism and its implications for the interpretation and  amendment  of the I.T.A. A 78
however, this caselaw was displaced by an  amendment  to the I.T.A. deeming property of the 182
 amendment  of the I.T.A. Section . reviews the aims of Canadian bijuralism as expressed in 960
for the interpretation and  amendment  of the I.T.A. 964
 amendment  of the I.T.A. in order to ensure that federal objectives are achieved in a manner that 1120
the  amendment  of specific concepts and provisions. 1124
...  Amendment  1334
implications for the  amendment  of the I.T.A. in order to ensure that federal objectives are 1336
legislative  amendment  may be advisable, proposing specific amendments in some circumstances 1346
 amendment  of this statute. Where the I.T.A. employs concepts with established private law 1452
 
 AMENDMENTS............13
 amendments  to the federal Interpretation Act. The first part of the paper reviews cases in 72
the Preamble to the Federal Law - Civil Law Harmonization Act, and recent  amendments  to 962
introduced Bill C-, containing  amendments  to various federal statutes relating to 1014
indirectly through  amendments  to the federal Interpretation Act, which merit specific 1042
Although most of the  amendments  introduced by the Federal Law Civil Law 1114
provinces, for example, legislative  amendments  may be necessary to ensure that the applicable 1340
legislative amendment may be advisable, proposing specific  amendments  in some circumstances 1346
In addition to these cases,  amendments  might also be considered to ensure that other terms that 1410
consequences in different provinces such that legislative  amendments  are required. Since the 1426
A final agenda for legislative  amendments  involves the use of unijural principles and concepts, 1436
should be restored through legislative  amendments  that explicitly dissociate the I.T.A. from 1460
provinces, however, specific legislative  amendments  are advisable. 1478
For a useful explanation of the rationale for and intended effect of these  amendments , see 2272
 
 AMERICA...............2
North  America  Act) (hereinafter Constitution Act, ). 1498
Quebec in North  America ,(U.K.) Geo. III, c. . 2218
 
 AMONGST...............2
directors known to the law in company law, including,  amongst  others, de jure and de facto 444
I find it somehow puzzling that control is listed  amongst  the factors to be considered in an 712
 
 AMOUNTED..............1
 amounted  to a disposition within the meaning of the ITA, the Court rejected the 158
 
 AMOUNTS...............7
the transactions and  amounts  to which different tax consequences apply. As a general rule, 26
Canadian courts have followed English decisions holding that these transactions and  amounts  26
revenues were  amounts  receivable within the meaning of paragraph ()(b) of the ITA which 302
June , . Observing that section of the ITA, which declares taxes and other  amounts  464
which make employers responsible for withholding prescribed  amounts  from salaries, wages 1868
and other remuneration payable to employees, and remitting these  amounts  to the Receiver 1868
limits otherwise deductible  amounts  in respect of interest paid or payable to specified non-2010
 
 ANACHRONISMS..........1
that these colonial  anachronisms  are identified and addressed. 1446
 
 ANACHRONISTIC.........2
increasingly  anachronistic  and unacceptable. In , the Supreme Court of Canada explicitly 978
of charity has been subject to considerable criticism as restrictive and  anachronistic . 1378
 
 ANALYSIS..............5
Security Under Section of the Bank Act: A Civil Law  Analysis  (), Can. Bar 1524
For a useful  analysis  of judicial decisions which have interpreted the concept of a gift for 1744
critical  analysis  of the Supreme Court of Canada decision in the Vancouver Society case, see 1796
Perspective and  Analysis  in Report of the Proceedings of the Twenty-Ninth Tax 1876
excellent  analysis  of the relationship between these tests and the concept of employment in the 1886
 
 ANCILLARY.............1
at . For a brief discussion of this  ancillary  power, see Catherine Valke, Quebec Civil 1520
 
 ANDERSON..............1
 Anderson  Estate v. Canada, C.T.C. , D.T.C. (T.C.C.). 1664
 
 ANDRÉ.................2
Jean-Maurice Brisson and  André  Morel, Federal Law and Civil Law: Complementarity, 1516
Dissociation supra note at . See also  André  Morel, Harmonizing Federal Legislation 2302
 
 ANGLOPHONE............4
drafters a francophone who is typically trained in civil law, and an  anglophone  who is usually 986
lawyers nor  Anglophone  civil law lawyers. Nor did the new approach make bijuralism an 990
civil law lawyers, Francophone common law lawyers,  Anglophone  civil law lawyers and 996
 Anglophone  common law lawyers) may, on the one hand, read federal statutes and regulations 996
 
 ANNUAL................1
Practice and Reform in Proceedings of  Annual  Conference of the National Center on 2426
 
 ANONYME...............1
Entreprises Blaton-Aubert Société  Anonyme  v. MNR, Tax A.B.C. , D.T.C. 1596
 
 ANTI-AVOIDANCE........4
this result depended not on statutory or judicial  anti-avoidance  rules favouring substance over 116
where equity and  anti-avoidance  considerations can weigh so heavily. As a result, some 1092
specific  anti-avoidance  rules such as those in subsections () and () and section of the 1490
and to the General  Anti-Avoidance  Rule (GAAR) in section , which permits an assessment 1492
 
 ANTICIPATION..........1
without  anticipation  or expectation of material benefit. Although occasionally 496
 
 AOUST.................1
application of the joint and several liability rule in section of the ITA, see, e.g., D Aoust  v. 1588
 
 APART.................1
with some degree of continuity and  apart  from accidental or temporary absences, 758
 
 APARTMENT.............2
sought during the years to to deduct capital cost allowance on an  apartment  136
sell an  apartment  building in , but was unable to close until , the Court relied on the 844
 
 APPAREL...............5
Tedco  Apparel  Management Services Inc. v. M.N.R., for example, the Court rejected 698
 Apparel  Management Services Inc. v M.N.R., C.T.C. , D.T.C. 1616
M.N.R., C.T.C. , D.T.C. (T.C.C.); Tedco  Apparel  Management 1924
See, e.g., Tedco  Apparel  Management Services Inc. v. M.N.R., supra note ; 1968
See, e.g., Tedco  Apparel  Management Services Inc. v. M.N.R., supra note ; 2396

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