| |
|
ARGUMENT..............14
|
| agreement delaying transfer of title until . Addressing the Ministers argument that the | 138 |
| Ministers argument that the property was sold in . On the contrary, Addy J. concluded, | 160 |
| Rejecting the Ministers argument , based on Sura, supra, that the income should be attributed | 350 |
| land held in his name alone, the Board accepted the taxpayers argument that the income should | 358 |
| exclusion of its directors, the Court rejected the taxpayers argument that the Ministers action | 426 |
| law meaning of the word. Rejecting the Ministers argument that the characteristics of a gift | 514 |
| common law meaning of a gift to reject the taxpayers argument that the capital cost of the | 532 |
| the taxpayers argument that the control or subordination test should be given priority in Quebec | 698 |
| section . of the I.T.A., the Court rejected the Ministers argument that the taxpayers | 906 |
| for example, Binnie J.s dissenting judgment made a persuasive argument that Parliament | 1208 |
| In response to the Ministers argument that the Court was bound by the conclusion in | 1730 |
| See the argument at supra notes - and accompanying text. | 2386 |
| See the argument to this effect in section ..., supra. | 2438 |
| See the argument to this effect in section ..., supra. | 2440 |
| |
|
ARISING...............4
|
| obligations arising from the contracts. | 100 |
| agreements and legal relations arising from the actions of the parties to those agreements must | 142 |
| J.A.s concurring judgment in Wolf v. The Queen emphasizes that for tax cases arising in | 708 |
| against the Crown in respect of any cause of action arising in that province . | 1740 |
| |
|
AROSE.................1
|
| pursue a tax debt that first arose when the Minister issued a Notice of Assessment on | 464 |
| |
|
ARRANGEMENT...........1
|
| But that is a consequence of their surface arrangement and not necessarily expressive of their | 1912 |
| |
|
ARRANGEMENTS..........4
|
| arrangements for the payment of income tax. In contrast to the words gift and | 600 |
| arrangements to be beneficial interests. According to Desjardins J.A.: | 876 |
| or habitation, and substitution to be a trust, and all rights under these arrangements to be | 1438 |
| arrangements entered into primarily for the purpose of obtaining a tax benefit. | 1494 |
| |
|
ART...................2
|
| that she has not got the ordinary rights that attach to ownership: art . C.C. Her right | 174 |
| a term of art . | 2198 |
| |
|
ARTICLE...............21
|
| Citing Article of the Civil Code of Lower Canada, which declared that a resolutive | 106 |
| Relying on Article of the C.C.L.C., which gave priority to the common intention of the | 130 |
| in Article , but does not employ the words charity or charitable. Nor, however, | 584 |
| Court cites an article by William O. (later Justice) Douglas on vicarious liability in tort law, | 642 |
| which came into force on January , . According to Article of the C.C.Q.: | 666 |
| Court of Appeal decision in Marcoux v. Canada, in which a tax debtor relied on Article | 924 |
| According to Article of the C.C.Q.: Gift is a contract by which a person, the | 1768 |
| transferred by gift. According to Article : A remunerative gift or a gift with a charge | 1770 |
| which considered a sale at less than fair market value to be an indirect gift under Article of | 1776 |
| concluding that the particular notion of an indirect gift in then Article of the C.C.L.C. is not | 1782 |
| According to Article : Trusts are constituted for personal purposes or for purposes | 1818 |
| of private or social utility. According to Article : A social trust is a trust constituted for a | 1820 |
| According to Article : A foundation results from an act whereby a person | 1822 |
| Under the Canada United States Tax Convention, for example, Article XV permits | 1862 |
| each Contracting State to tax non-residents who are employed in the State. In contrast, Article | 1862 |
| Canada United States Tax Convention, (), Article IV(). Where an individual is | 2022 |
| a resident of both Contracting States under their respective domestic laws, Article IV() | 2022 |
| According to Article of the C.C.Q.: Change of domicile is effected by actual | 2092 |
| principal establishment. For this purpose, Article defines a persons residence as the place | 2094 |
| residence is considered in establishing his domicile, while Article deems persons whose | 2096 |
| According to Article of the C.C.Q, a partnership is defined as a contract by which | 2442 |
| |
|
ARTICLES..............3
|
| Articles and of the C.C.Q, and the concept of a socially beneficial purpose | 584 |
| According to Articles and , on the other hand: | 670 |
| Canada United Kingdom Tax Convention, see Articles () and (). | 2034 |
| |
|
ARTISTIC..............2
|
| humane, religious, cultural, artistic or recreational purpose, so long as the purpose is not part of | 1828 |
| charitable, benevolent, philanthropic, patriotic, athletic, artistic , or civic purpose and any | 1834 |
| |
|
ARTS..................1
|
| It is by operation of arts . , , , , , , , and of the Civil | 202 |
| |
|
ASBESTOS..............3
|
| independent contractors. In Québec Asbestos Corporation v. Couture, for example, in | 652 |
| Although the Québec Asbestos case was decided in , the emphasis on control or | 662 |
| (), S.C.R. (hereinafter Québec Asbestos ). | 1948 |
| |
|
ASCERTAINED...........3
|
| are to be understood according to the legal rights and obligations of the parties ascertained | 28 |
| ascertained upon ordinary legal principles, which are generally defined by provincial | 82 |
| . () Where there is a contract for the sale of specific or ascertained goods, the | 268 |
| |
|
ASCERTAINING..........3
|
| time of transfer of property in goods and rules for ascertaining the intention of the parties | 266 |
| () For the purpose of ascertaining the intention of the parties, regard shall be had to the | 272 |
| . () Unless a different intention appears the following are the rules for ascertaining | 274 |
| |
|
ASCRIBED..............3
|
| that an interpretation other than that ascribed by settled commercial law be applied, it | 318 |
| technical meaning, but should receive the meaning ascribed to them by common usage. | 762 |
| of such general application to the meaning of gift that it should be ascribed to the legislative | 1782 |
| |
|
ASPECTS...............1
|
| not only in the contexts of different matters, but also in different aspects of the same | 782 |
| |
|
ASPHALT...............1
|
| the benefit of both tax incentives on the grounds that it manufactured asphalt which it sold to | 310 |
| |
|
ASPINALL..............3
|
| Likewise, in Aspinall v. M.N.R., where the taxpayer purchased tickets to a ballet and | 508 |
| See, e.g., Aspinall v. M.N.R., Tax A.B.C. , D.T.C. ; Paradis v. | 1610 |
| Supra note (hereinafter Aspinall ). | 1774 |
| |
|
ASPIRATIONAL..........2
|
| Bijuralism of the second kind is more elusive and aspirational , but finds expression both in | 958 |
| While the aims of Canadian bijuralism are broad and aspirational , its realization in the I.T.A. can | 1478 |
| |
|
ASSESSED..............2
|
| M.N.R., for example, where the Minister assessed the taxpayer on the profit from a sale of | 356 |
| the Minister assessed the taxpayer for tax debts owing by her husband when he executed a quit | 372 |
| |
|
ASSESSING.............1
|
| from provincial private law, assessing tax consequences with little or no regard to the private | 76 |
| |
|
ASSESSMENT............5
|
| the leases. Upholding the Ministers assessment , which disallowed the deductions on the basis | 114 |
| pursue a tax debt that first arose when the Minister issued a Notice of Assessment on | 464 |
| wife resided on a year-round basis. Dismissing the taxpayers appeal from an assessment | 736 |
| the assessment of an individuals residence is mostly factual in nature, requiring that all of the | 776 |
| and to the General Anti-Avoidance Rule (GAAR) in section , which permits an assessment | 1492 |
| |
|
ASSETS................3
|
| after a trustee in bankruptcy was appointed and took control of the companys assets to the | 424 |
| assuming that the assets exist at that time or when the purchaser has all the incidents of title, | 828 |
| title has passed, assuming that the assets exist at that time, or when the purchaser has all the | 2412 |
| |
|
ASSIGNMENT............1
|
| failed to make payments and made an assignment under the Bankruptcy Act. When the | 92 |
| |
|
ASSISTANCE............2
|
| the same basis as construction activity, can be of no assistance when it comes to | 912 |
| Associate Professor, Faculty of Law, University of Toronto. For research assistance in the | 1484 |
| |
|
ASSOCIATE.............1
|
| Associate Professor, Faculty of Law, University of Toronto. For research assistance in the | 1484 |
| |
|
ASSOCIATED............3
|
| state, and more broadly as the sharing of values and traditions associated with each of the | 44 |
| values and traditions associated with each of the two legal traditions. In Canada, | 952 |
| kinds of organizations that qualify for the tax advantages associated with this status could differ | 1372 |
| |
|
ASSOCIATION...........5
|
| association of which taxpayers daughter was a member). | 1766 |
| (S.C.C.); Vancouver Regional FreeNet Association v. M.N.R., C.T.C. , | 1804 |
| D.T.C. (F.C.T.D.); N.D.G. Neighbourhood Association v. M.N.R., C.T.C. | 1808 |
| person, association , institute or organization under whose auspices funds for benevolent, | 1836 |
| impression that there is a sort of organic bond, an association inherent in the nature of things, | 2306 |
| |
|
ASSUME................1
|
| assume that the Act operates in a vacuum, oblivious to the legal characterization of the broader | 322 |