| |
|
APPARENT..............1
|
| statutory text. Is such explicit or implicit dissociation apparent in statutory provisions that | 1246 |
| |
|
APPEAL................33
|
| appeal , the Board held that the tax issue turned on the legal relationships established by the | 94 |
| taxpayers appeal . | 110 |
| Although ultimately dismissing the taxpayers appeal on the basis that the transaction | 158 |
| This appeal was argued by both parties on the assumption that the contracts here in | 262 |
| the taxpayers appeal on the basis that the property in respect of which the taxpayer had | 336 |
| taxpayers appeal on the grounds that the taxpayer was the beneficial owner of the property, | 374 |
| , the Federal Court of Appeal considered two Saskatchewan statutes the Intestate | 396 |
| Court of Appeal referred to the Ontario Business Corporations Act, to determine | 412 |
| Likewise, in Wheeliker v. The Queen, the Federal Court of Appeal looked to the Nova | 430 |
| Court of Appeal decision in Dale v. The Queen, in which the Minister disallowed a tax- | 452 |
| the Court allowed the taxpayers appeal . Significantly, the Court emphasized: | 456 |
| sons for an amount less than its fair market value, the Tax Appeal Board characterized the | 506 |
| the taxpayers son for an amount less than their fair market value, the Federal Court of Appeal | 512 |
| should be governed by the civil law in Quebec, Jackett C.J. allowed the taxpayers appeal | 516 |
| themselves defined terms. Instead, as the Federal Court of Appeal stated in Positive | 574 |
| On appeal , the Federal Court of Appeal set aside the decision and referred the matter back to | 624 |
| On appeal, the Federal Court of Appeal set aside the decision and referred the matter back to | 624 |
| For the purpose of this discussion, the general test affirmed by the Federal Court of Appeal in | 632 |
| M.N.R., for example, a case which preceded the Federal Court of Appeal decision in | 684 |
| the general test adopted by the Federal Court of Appeal , considering each of the subordinate | 696 |
| wife resided on a year-round basis. Dismissing the taxpayers appeal from an assessment | 736 |
| Appeal reconsidered the concept of an acquisition in Quebec, affirming the meaning adopted in | 870 |
| Court of Appeal decision in Marcoux v. Canada, in which a tax debtor relied on Article | 924 |
| federal law. At trial, the Court dismissed the taxpayers appeal on the basis that | 930 |
| On appeal , the Federal Court of Appeal characterized the issue as one of statutory | 936 |
| On appeal, the Federal Court of Appeal characterized the issue as one of statutory | 936 |
| In contrast to the decision in Markevich, therefore, where the Federal Court of Appeal | 946 |
| Appeal concluded that the power to collect tax debts under section of the I.T.A. was | 1156 |
| With the sole exception of Wolf v. The Queen, in which the Federal Court of Appeal | 1184 |
| a majority of the Federal Court of Appeal relied on the statutory definition of a disposition and | 1316 |
| C.T.C. , D.T.C. (F.C.A.) (leave to appeal to S.C.C. granted | 1734 |
| Federal Court of Appeal decision, ibid. at para. . | 1892 |
| (T.C.C.), revd on appeal in Construction Bérou Inc. v. The Queen, C.T.C. , | 2156 |
| |
|
APPEARING.............1
|
| the parties as appearing from the whole facts of the case. | 240 |
| |
|
APPEARS...............7
|
| Another expression of this principle appears in The Queen v. Lagueux Frères Inc., in | 110 |
| . () Unless a different intention appears the following are the rules for ascertaining | 274 |
| The concept of a gift appears in several provisions of the I.T.A., the most notable of which | 486 |
| (Fed. C.A.) at p. , the Act appears clearly to envisage a resort to the common law | 576 |
| provincial statute. It follows that this exception for construction, which appears in | 916 |
| competent tribunal or under a written agreement now appears in subsection .(). | 2180 |
| jump too quickly to the conclusion that the mere fact that the same word appears both in the | 2368 |
| |
|
APPELLANT.............4
|
| The Appellant was in the business of servicing and installing overhead electronically controlled | 618 |
| doors. All the work performed by the installers formed an integral part of the Appellant s | 620 |
| business. Without the installers, the Appellant would be out of business. In the case before | 620 |
| appellant company was not liable on the basis that the respondent was an independent | 656 |
| |
|
APPELLANTS............1
|
| and the Court order had, as contended by the appellants , the effect of vesting the estate in Mrs | 1716 |
| |
|
APPENDIX..............1
|
| Department of Justice, Policy on Legislative Bijuralism Appendix III to Wellington, | 2238 |
| |
|
APPLICABLE............18
|
| law and applicable provincial statutes. In this respect, Canada may be described as a | 40 |
| the applicable province, on the other hand, relying on other legal concepts or independent rules | 60 |
| law of the applicable province. The third part of the paper reviews the origins and aims of | 76 |
| applicable to various categories of trusts and trustees. None of these concepts even | 152 |
| based on the applicable civil law, if the purchaser and the unpaid vendor have agreed that, until | 160 |
| interpret the applicable legal concept, thereby dissociating the meaning of these concepts for tax | 214 |
| is applicable to the circumstances of this particular contract but rather that the intention of the | 292 |
| law of property (including equity where applicable ) of the province in which the goods | 346 |
| Law and equity are both applicable in Manitoba to the determination of property and interest in | 348 |
| the silence of the Income Tax Act I think the guidance of the applicable corporate legislation, in | 422 |
| conclude that the revenue authorities were subject to the applicable provincial limitation period. | 468 |
| concepts and provisions in the I.T.A. without regard to the private law of the applicable | 480 |
| Contracting State is generally determined according to the domestic law of the applicable | 728 |
| applicable provisions of the I.T.A. in which they appeared without relying on provincial | 1218 |
| provinces, for example, legislative amendments may be necessary to ensure that the applicable | 1340 |
| applicable province in order to interpret the relevant concepts or provisions. Where this | 1458 |
| private law of the applicable province, dissociating the interpretation of the I.T.A. from the | 1470 |
| applicable after July , . | 1582 |
| |
|
APPLICATION...........35
|
| and provincial private law, relying on the latter to determine the application of the former. The | 74 |
| Since the application of the federal Income Tax Act depends on legal rights and obligations | 80 |
| contract, without a law and an obligation, there can be no fiscal levy. Application of the Income | 124 |
| In Garant v. M.N.R., for example, Rouleau J. rejected the Ministers application of the | 188 |
| the application of the attribution rule in former subsection () on a capital gain from shares | 364 |
| determine the application of various rules under the ITA. | 368 |
| Similarly, in Savoie v. The Queen, the Court limited the application of section to half | 378 |
| such a disclaimer could avoid the application of section on the resulting distribution of this | 384 |
| More generally, the Court suggested, while the ITA may exclude application of general legal | 470 |
| application . Finally, the Court added, while it might be considered unacceptable to | 474 |
| on the basis that the civil law concept of a gift should not be taken to extend the application of | 516 |
| In order to achieve uniformity in the application of the I.T.A. throughout Canada, therefore, the | 528 |
| Code this should not be taken to extend the application of section of the Income | 540 |
| income, in the application of the tax to non-residents, and in administrative | 598 |
| application of taxes on non-residents under subsection () and Part XIII of the I.T.A., | 720 |
| In the interests of the uniform application of this federal statute and the equality of taxpayers | 932 |
| provision is intended to preclude the application of common law concepts in Quebec and civil | 1110 |
| Second, where the application of a specific provision depends on legal rights and obligations | 1140 |
| I.T.A., the application of the joint and several liability rule in section , and | 1150 |
| basis that the I.T.A. did not explicitly preclude the application of this private law rule. Absent | 1158 |
| application of the I.T.A. is subject to the general legal principles, rules and remedies | 1160 |
| law meanings that are not defined in federal legislation, the application of statutory provisions | 1198 |
| rule in section of the I.T.A. might be amended to specifically exclude the application of | 1422 |
| produce unacceptable variations in the application of the joint and several liability rule in section | 1432 |
| interpreted in accordance with provincial private law. Where the application of this statutory | 1476 |
| application of the joint and several liability rule in section of the ITA, see, e.g., DAoust v. | 1588 |
| months after the death of the taxpayer or, where written application therefor has been made to | 1694 |
| civil rights, would apply so as to control the application of subsection () in accordance with | 1698 |
| and concluding that fictions for provincial purposes cannot affect the application of the ITA | 1710 |
| of such general application to the meaning of gift that it should be ascribed to the legislative | 1782 |
| independent contractors is central to the application of the Employment Insurance Act, S.C. | 1844 |
| application of the test (ibid. at para. and ) confirm its continued relevance as an element in | 1918 |
| account in its legislation when it sets out standards the application of which intersect with | 2252 |
| interpretation and application . Federal legislation could also expressly refer to some other | 2296 |
| excluded application of general legal principles, rules and remedies, this can only be | 2320 |