| |
|
ASSUMED...............4
|
| a debt that the husband had assumed as part of a marriage contract executed in September | 196 |
| Previous jurisprudence of this Court has assumed that reference must be given to the broader | 324 |
| these judgments have uniformly assumed that these equitable principles can be used to | 368 |
| fact that the purchaser assumed full possession and use of the property in to conclude | 844 |
| |
|
ASSUMING..............3
|
| assuming that the assets exist at that time or when the purchaser has all the incidents of title, | 828 |
| provisions of the Civil Code, assuming that they operate to treat demolition work on | 910 |
| title has passed, assuming that the assets exist at that time, or when the purchaser has all the | 2412 |
| |
|
ASSUMPTION............4
|
| This appeal was argued by both parties on the assumption that the contracts here in | 262 |
| question are subject to the laws of the Province of Alberta. I think that assumption is | 262 |
| Law of the Province of Quebec, Assumption of Complementarity and Methodological Issues | 2242 |
| Legislation with the Civil Law of Quebec, Assumption of Complementarity and Methodological | 2344 |
| |
|
ATHLETIC..............1
|
| charitable, benevolent, philanthropic, patriotic, athletic , artistic, or civic purpose and any | 1834 |
| |
|
ATHLETICS.............1
|
| advancement of (a) recreation; (b) sports or athletics ; (c) aid to the disabled and | 1830 |
| |
|
ATOMIC................2
|
| Atomic Slipper a New Beginning? () B.F.L.R. - at , suggesting that | 2316 |
| Macdonald, Provincial Law and Federal Commercial Law: Is Atomic Slipper a New | 2322 |
| |
|
ATPARA................1
|
| Démolition A.M. de lEst Du Québec, supra note atpara . . For a similar | 2196 |
| |
|
ATTACH................1
|
| that she has not got the ordinary rights that attach to ownership: art. C.C. Her right | 174 |
| |
|
ATTACHING.............1
|
| prevented from pleading this failure in order to escape liability attaching to a director. | 440 |
| |
|
ATTEMPT...............1
|
| ibid. at para. of Létourneau J.A.s judgment, emphasizing that the attempt by Parliament to | 2172 |
| |
|
ATTEND................1
|
| deduction or credit for the difference between the purchase price of a ticket to attend a dinner, | 1354 |
| |
|
ATTENDED..............2
|
| religious school attended by taxpayers children); McBurney, supra note (donation to | 1764 |
| religious school attended by taxpayers children); and Burns, supra note (donation to ski | 1766 |
| |
|
ATTORNEY..............1
|
| judicial expression of bijuralism, see Décary J.A.s judgment in Attorney General of Canada | 2224 |
| |
|
ATTRIBUTABLE..........2
|
| above all by the characteristic of subordination attributable to the employee. | 658 |
| State, and only to the extent that the income is attributable to the fixed base. | 1866 |
| |
|
ATTRIBUTE.............1
|
| on equitable principles in order to attribute income for the purposes of tax. In Feder v. | 356 |
| |
|
ATTRIBUTED............1
|
| Rejecting the Ministers argument, based on Sura, supra, that the income should be attributed | 350 |
| |
|
ATTRIBUTION...........5
|
| has been transferred to a spouse so as to trigger the attribution of income and capital gains, | 186 |
| attribution rules in then subsections () and () of the I.T.A. on the basis that, under the civil | 190 |
| the application of the attribution rule in former subsection () on a capital gain from shares | 364 |
| governing the law of property to determine the attribution of income and losses under the | 1148 |
| transfers where the child is resident in Canada; the attribution rules in sections . and . | 2002 |
| |
|
AUDIENCES.............1
|
| a) formally recognizes that it is imperative that the four Canadian legal audiences (Francophone | 994 |
| |
|
AUSPICES..............1
|
| person, association, institute or organization under whose auspices funds for benevolent, | 1836 |
| |
|
AUTHOR................1
|
| Author : David G. Duff | 2 |
| |
|
AUTHORITATIVE.........2
|
| State. In the absence of any such authoritative definition, therefore, the meaning of | 728 |
| Both the common law and the civil law are equally authoritative and recognized sources of the | 1044 |
| |
|
AUTHORITIES...........10
|
| revenue authorities at the time of his wifes death, the Court looked to the common law to | 382 |
| British Columbia Limitation Act to conclude that the revenue authorities could not in | 462 |
| conclude that the revenue authorities were subject to the applicable provincial limitation period. | 468 |
| interpretation, the judicial and dictionary authorities on which this definition is based | 498 |
| authorities refused to register the taxpayer as a registered charity on the basis that it did not | 564 |
| before the taxation authorities , I am of the opinion that Parliament, under subsection () of | 934 |
| the Civil Code of Lower Canada in light of English authorities and common law | 974 |
| See the authorities cited in Zandstra, supra note ; and McBurney, supra note . | 1758 |
| between the competent authorities of the Contracting States. For similar provisions in the | 2032 |
| meaning, the authorities cited for this concept and the distinction between it and the definition in | 2382 |
| |
|
AUTHORITY.............7
|
| provincial governments under their exclusive authority to make laws in relation to Property and | 38 |
| or property are located. Manitoban jurisprudence is of persuasive authority here. | 346 |
| compensation for property unlawfully taken, destroyed, taken under statutory authority , | 818 |
| authority to provincial governments to make laws in relation to Property and Civil Rights. | 956 |
| Act, grants provincial governments exclusive authority to make laws in relation to property | 1076 |
| Constitution Act, grants exclusive authority to make laws in relation to property and civil | 1238 |
| the Court does not cite any specific authority for this test, it refers to two common law cases on | 1960 |
| |
|
AUTHORIZES............1
|
| If the legislature of a province authorizes its courts to deem something to have occurred on a | 458 |
| |
|
AUTHORS...............2
|
| authors note: | 328 |
| provinces, the authors note that it might be more appropriate to speak of plurijuralism or | 1506 |
| |
|
AUTO..................1
|
| Robert Bédard Auto Ltée v. M.N.R., C.T.C. , D.T.C. (T.C.C.) | 2164 |
| |
|
AUTONOMOUS............1
|
| mixed system of law, or introduce autonomous terms and concepts that transcend both | 56 |
| |
|
AUTUMN................1
|
| , died when Parliament dissolved in the autumn of , the Bill was re-tabled at the | 1018 |
| |
|
AVAILABILITY..........2
|
| contractors are the availability of deductions and withholding of tax at source by employers. | 1390 |
| availability of various tax deferral provisions on transfers of property to or from a partnership to | 2006 |
| |
|
AVAILABLE.............1
|
| services in the State only if the non-resident has or had a fixed base regularly available in the | 1864 |
| |
|
AVOID.................1
|
| such a disclaimer could avoid the application of section on the resulting distribution of this | 384 |
| |
|
AVOIDANCE.............1
|
| avoidance and not by way of disposition a valid disclaimer would prevent joint and several | 386 |
| |
|
B-....................2
|
| of the Bank Act, R.S.C. , c. B- ), which establishes a security interest that | 1522 |
| R.S.C. , c. B- . | 2260 |
| |
|
BACKMAN...............2
|
| (F.C.T.D.) (Nova Scotia). See also Backman v. The Queen, C.T.C. , | 1632 |
| ; and Backman v. The Queen, D.T.C. (T.C.C.) at para. . | 2454 |
| |
|
BALE..................1
|
| - at -; Gordon C. Bale , The Basis of Taxation in Brian G. Hansen, Vern | 2042 |
| |
|
BALL..................1
|
| ball , concert, show or like event or show and its fair market value, there is no legal basis | 1356 |
| |
|
BALLET................1
|
| Likewise, in Aspinall v. M.N.R., where the taxpayer purchased tickets to a ballet and | 508 |
| |
|
BANK..................11
|
| Continental Bank of Canada v. The Queen, in which the Minister disallowed a tax- | 224 |
| federal Bank Act against banks acquiring or holding an interest in or otherwise investing in a | 252 |
| partnership. Also relying on provincial law, the majority concluded that the Bank Act did not | 252 |
| Continental Bank of Canada v. R., S.C.R. (S.C.C.). See also P.W. Hogg, J.E. | 326 |
| Bank , for example, the Supreme Court of Canada looked to the common law and the | 1130 |
| A good example is section of the federal Bank Act, S.C. , c. (formerly section | 1522 |
| of the Bank Act, R.S.C. , c. B-), which establishes a security interest that | 1522 |
| Security Under Section of the Bank Act: A Civil Law Analysis (), Can. Bar | 1524 |
| C.T.C. , D.T.C. (S.C.C.) (hereinafter Continental Bank ). | 1618 |
| Continental Bank , supra note at para. - and . | 1620 |
| In addition to the Supreme Court of Canada decision in Continental Bank , a number of | 1622 |
| |
|
BANKRUPTCY............3
|
| failed to make payments and made an assignment under the Bankruptcy Act. When the | 92 |
| after a trustee in bankruptcy was appointed and took control of the companys assets to the | 424 |
| The main statutes are the Federal Real Property Act S.C. , c. ; the Bankruptcy | 2258 |
| |
|
BANKS.................2
|
| Lindley Banks on Partnership (th ed. ), at p. : in determining the | 238 |
| federal Bank Act against banks acquiring or holding an interest in or otherwise investing in a | 252 |
| |
|
BAR...................3
|
| was concluded, which is the Civil Code in the case at bar , contains provisions the effect of | 128 |
| To apply a plain meaning interpretation of the concept of a sale in the case at bar would | 320 |
| Security Under Section of the Bank Act: A Civil Law Analysis (), Can. Bar | 1524 |
| |
|
BARE..................1
|
| is unformed, dismembered and inferior to that which a person who has the bare right of | 174 |
| |
|
BARON.................1
|
| the employment relationship established by Baron Bramwell in R. v. Walker, according | 634 |
| |
|
BART..................1
|
| (T.C.C.); Sutherland v. Canada, C.T.C. , D.T.C. (F.C.T.D.); Bart v. | 1922 |
| |
|
BASED.................11
|
| based on the applicable civil law, if the purchaser and the unpaid vendor have agreed that, until | 160 |
| Subsequent cases have generally arrived at the same conclusion, based on the judgment in | 180 |
| law on which this statute is based to determine whether the disposition qualified for the rollover. | 230 |
| Rejecting the Ministers argument, based on Sura, supra, that the income should be attributed | 350 |
| interpretation, the judicial and dictionary authorities on which this definition is based | 498 |
| Insurance Act should be based on the C.C.Q. | 716 |
| allowances is based . The concept of a disposition, on the other hand, affects the timing of tax | 810 |
| terms, for example, a necessary implication may be raised that its interpretation must be based | 1088 |
| definition is itself based on the common law, however, the broader objectives of Canadian | 1374 |
| at : Bijuralism is based on a dialogue between cultures, a mutual recognition of the other, a | 1514 |
| quarterly tax instalments based on taxes paid in the previous year or estimated taxes for the | 1870 |