| |
|
APPLICATIONS..........1
|
| As a result, it follows, applications of the I.T.A.typically involve both the public law of the | 34 |
| |
|
APPLIED...............22
|
| number of income tax cases in which this principle has been expressed or applied , examining | 84 |
| as applied to the relationship created by the agreement . | 146 |
| ITA and the civil law of Quebec, this principle has also been expressed and applied in cases | 218 |
| that an interpretation other than that ascribed by settled commercial law be applied , it | 318 |
| have applied a principle of complementarity by relying on provincial statutes governing | 410 |
| In contrast to the many cases in which Canadian courts have affirmed or applied a principle of | 478 |
| In the present case we are dealing with a taxing statute which must be applied in the | 536 |
| work, the Supreme Court of Canada applied the control test alone to conclude that the | 654 |
| have generally applied the same tests to distinguish employees and independent contractors as | 682 |
| Wiebe Door, the Tax Review Board made no mention of the civil law, but applied the control | 686 |
| taxpayer maintained, the Code of Civil Procedure should be applied as a supplement to the | 930 |
| federal legislation when applied in a province, unless otherwise provided by law; and | 1032 |
| principles or concepts in force in the province at the time the enactment is being applied . | 1048 |
| stipulated to be that in force in the province at the time the enactment is being applied . | 1058 |
| Since the enactment cannot be applied without relying on the private law rules, principles or | 1072 |
| provision is being applied . As a guide to the interpretation of bijural legislation, this | 1110 |
| forming part of the law of property and civil rights, courts have generally applied the provincial | 1154 |
| Beginning with the many cases in which courts have already affirmed or applied a principle of | 1194 |
| discussion of these statutory rules and judicial decisions in which they have been applied , see | 1858 |
| Ibid. at paras. , and . According to the Court (ibid.at para. ): As thus applied , | 1908 |
| law that completes federal legislation when applied in a province, unless otherwise provided by | 2282 |
| applied . | 2370 |
| |
|
APPLIES...............8
|
| In my opinion fiscal law is an accessory system, which applies only to the effects produced by | 120 |
| As a common law definition that applies throughout Canada, the legal concept of charity | 580 |
| Significantly, however, the complementarity principle applies only if in interpreting an | 1060 |
| law rules or principles to define the legal relationships to which it applies , or is silent on a matter | 1070 |
| suppletive law to which the I.T.A. applies . | 1152 |
| provision applies uniformly throughout the country. Where the I.T.A. currently achieves such | 1342 |
| I.T.A., subsection () and (). While the first of these rules applies to all persons, the | 2014 |
| latter applies only to corporations. Of the various circumstances listed in subsection (), the | 2014 |
| |
|
APPLY.................31
|
| In order to apply the federal Income Tax Act (hereinafter I.T.A.), one must first characterize | 24 |
| the transactions and amounts to which different tax consequences apply . As a general rule, | 26 |
| If income tax is a creation of the Act which imposes it, that Act must apply within the | 96 |
| To apply a plain meaning interpretation of the concept of a sale in the case at bar would | 320 |
| permit different limitation periods to apply in different provinces, it is open to Parliament to | 474 |
| another province. I believe that the same must apply to the interpretation of paragraph | 542 |
| the courts in the common law provinces apply , thereby dissociating the meaning of these | 682 |
| Since Wiebe Door, Canadian income tax cases in the province of Quebec have tended to apply | 694 |
| residence in order to apply the statutory provision. | 742 |
| disposition of property to apply uniformly throughout Canada by incorporating the common law | 872 |
| French law would apply to matters of property and civil rights in the Province of Quebec, and | 954 |
| the law of property and civil rights emphasis added, and does not apply where it is | 1062 |
| that its laws should apply uniformly throughout Canada, particularly in the area of taxation | 1092 |
| principles by which these rights and obligations are established in order to apply the provision. | 1142 |
| Act should apply in each of these cases, unless it is otherwise provided by law. | 1242 |
| In interpreting new section ., this paper has argued that the exclusion should apply only where | 1244 |
| been justified solely on the basis that the I.T.A. should apply uniformly throughout | 1256 |
| to apply uniformly throughout Canada should not outweigh the explicit affirmation of Canadian | 1292 |
| Where a court refers to the general test in Wiebe Door in order to apply the control or | 1296 |
| apply . In practice, however, the expansive Wiebe Door test may be incompatible with the | 1298 |
| Parliament intended the concepts of an acquisition and a disposition of property to apply | 1318 |
| concepts of an acquisition and a disposition of property should apply uniformly throughout | 1326 |
| define the legal relationships to which specific provisions apply , or is silent on a matter that is | 1454 |
| principles to determine the legal relationships to which I.T.A. provisions apply , and provincial | 1468 |
| ITA, which may apply irrespective of the form or legal effect of a contract or agreement, | 1490 |
| civil rights, would apply so as to control the application of subsection () in accordance with | 1698 |
| actions in force in a province between subject and subject apply to any proceedings by or | 1740 |
| apply the same tests to distinguish employees and independent contractors under all of these | 1846 |
| which apply only while the transferee of property is resident in Canada; the definition of | 2004 |
| apply the federal enactment without recourse to that provincial rule, concept or principle. | 2288 |
| Reference to the latter is therefore necessary in order to accurately interpret and apply the | 2290 |
| |
|
APPLYING..............4
|
| applying a principle of complementarity between the ITA and the civil law of Quebec have | 166 |
| us in applying that definition. | 578 |
| injuriously affected, or damaged. In applying statutory provisions governing the timing of | 818 |
| rules, principles or concepts is necessary for the purpose of interpreting and applying the | 2286 |
| |
|
APPOINTED.............1
|
| after a trustee in bankruptcy was appointed and took control of the companys assets to the | 424 |
| |
|
APPROACH..............8
|
| charity which do not completely correspond to the Pemsel approach . On the contrary, as | 588 |
| independent contractor. A similar approach was adopted in two subsequent tax cases, each of | 688 |
| At least one other case has adopted a similar approach , concluding that in Quebec the | 714 |
| Consistent with this approach to the acquisition of property, cases in common law provinces | 836 |
| have generally followed this approach , concluding that taxpayers have disposed of property | 864 |
| lawyers nor Anglophone civil law lawyers. Nor did the new approach make bijuralism an | 990 |
| approach to the interpretation of federal legislation relating to provincial private law, and | 1056 |
| complementary approach to the interpretation of the I.T.A. produces unacceptable differences | 1458 |
| |
|
APPROACHES............1
|
| and s, these unijural approaches to legislative drafting and judicial decision-making became | 976 |
| |
|
APPROACHING...........1
|
| the Tax Court on the basis that it had misapplied the integration test by approaching the test | 624 |
| |
|
APPROPRIATE...........6
|
| to the private law of Manitoba to determine the appropriate result. According to Muldoon J.: | 344 |
| director for the purpose of this provision or the ITA as a whole, it is therefore appropriate to | 436 |
| amend the Income Tax Act to effect the result it considers appropriate . | 476 |
| the law of property and civil rights in Canada, affirms complementarity as the appropriate | 1056 |
| provinces, the authors note that it might be more appropriate to speak of plurijuralism or | 1506 |
| appropriate to inquire into the existence of a constructive trust in the context of a proceeding | 1674 |
| |
|
APPROPRIATES..........1
|
| irrevocably appropriates the whole or part of his property to the durable fulfillment of a socially | 1824 |
| |
|
APPROVED..............1
|
| as charitable under the Pemsel test, the Court unanimously approved the relevance of this legal | 568 |
| |
|
AREA..................1
|
| that its laws should apply uniformly throughout Canada, particularly in the area of taxation | 1092 |
| |
|
AREAS.................1
|
| when legislating in areas within its jurisdiction which rules are paramount to the extent of | 48 |
| |
|
ARGUABLE..............2
|
| therefore, it is arguable that it was not necessary to refer to a provinces rules, principles or | 1222 |
| an acquisition or disposition of property, it is arguable that cases that have dissociated these | 1230 |
| |
|
ARGUABLY..............1
|
| only consistent with the goals and principles underlying Canadian bijuralism but arguably | 1202 |
| |
|
ARGUE.................1
|
| might argue , undefined private law concepts in federal legislation should be given their common | 1094 |
| |
|
ARGUED................6
|
| Minister imposed recaptured depreciation on a disposition of the hotel, the taxpayer argued that | 92 |
| This appeal was argued by both parties on the assumption that the contracts here in | 262 |
| ITA. In Drescher v. The Queen, for example, where the taxpayer argued that interest | 340 |
| In interpreting new section ., this paper has argued that the exclusion should apply only where | 1244 |
| paper has argued , Canadian bijuralism requires that courts refer to the private law of the | 1456 |
| in tax consequences in different provinces, however, this paper has argued that uniformity | 1460 |