| |
|
ADVISABLE..........2
|
| it is advisable , if not necessary, that each of the concepts be defined in the ITA and ETA in | 668 |
| incorporation of such a definition is advisable as it must be remembered that a statutory | 754 |
| |
|
ADVOWSONS..........1
|
| recognized a variety incorporeal interests. These included advowsons , rents, easements | 206 |
| |
|
AFFAIRS............1
|
| affairs in a manner that minimizes taxes. Moreover, the definition we propose does not | 772 |
| |
|
AGENCY.............1
|
| Agency with respect to subsection () of the ITA for example. In fact, a restrictive | 732 |
| |
|
AGGREGATE..........1
|
| sanctioned by the law existing between persons with respect to a thing, in which an aggregate of | 218 |
| |
|
AGREE..............1
|
| obligation. In our proposed solution, we agree with this exclusion because of the conditions | 486 |
| |
|
AGREEMENT..........3
|
| an interest as security only derived by virtue of a mortgage, agreement for sale or similar | 486 |
| Ontario, . Under interest, it includes any former exploration agreement , former lease, | 1010 |
| not include an interest as security only derived by virtue of a mortgage, agreement for sale or | 1088 |
| |
|
AKIN...............3
|
| that he or she has something akin to title: indeed, the interest(intérêt)in question may be much | 214 |
| implicitly akin to the notion of interest(intérêt) in the sense that the bare owner if we take | 524 |
| definition, state that the civil law notion which is most akin to an interest(intérêt) at common | 558 |
| |
|
ALERTS.............1
|
| reading of the ITA and the ETA alerts us to the fact that all federal statutes do not respect the | 70 |
| |
|
ALIENA.............7
|
| interest in aliena (intérêt in re aliena) | 238 |
| interest in aliena (intérêt in re aliena ) | 238 |
| or in re aliena , but does not include an interest held as security only nor a pure possessory | 740 |
| propria ou in re aliena , à lexclusion toutefois dun intérêt détenu uniquement en garantie et de | 744 |
| or in re aliena , but does not include an interest held as security only nor a pure possessory | 884 |
| propria ou in re aliena , à lexclusion toutefois dun intérêt détenu uniquement en garantie et de | 888 |
| another (in re aliena ), for example by way of an easement or mortgage. | 962 |
| |
|
ALIENO.............1
|
| land, namely that arising from ownership, as opposed to rights in alieno solo, such as | 196 |
| |
|
ALLOW..............2
|
| Revenue Canada refused to allow a capital loss relating to the property at the time of death of | 544 |
| interpretation could allow taxpayers to plead that they are not taxable on the disposition of a | 734 |
| |
|
ALLOWS.............4
|
| When applied to personalty, the term interest(intérêt) allows the fragmentation of property | 186 |
| and allows . | 290 |
| envelope which allows it to legitimately adapt to the semantic variations of the English term. | 372 |
| hence, the necessity for a judicial interpretation which allows for the implementation of this | 810 |
| |
|
ALONGSIDE..........1
|
| adaptable and evolving alongside as easily as the English term. In this regard, the definition of | 758 |
| |
|
ALTERNATIVE........2
|
| province and territory. In particular, we will suggest alternative harmonization solutions for the | 90 |
| other alternative risks becoming a problematic compromise. After all, it is Parliaments duty and | 354 |
| |
|
ALTOGETHER.........1
|
| altogether . | 382 |
| |
|
AMBIGUITY..........3
|
| ambiguity relating to other meanings that may be ascribed to that notion. In particular, there are | 256 |
| advance any potential ambiguity . We would be more inclined to suggest to Parliament to use | 350 |
| version to make the ITA or the ETA more accurate. Any ambiguity in the English version should | 360 |
| |
|
AMBIGUOUS..........1
|
| version of the ITA and ETA will neither be more precise nor more ambiguous than the English | 358 |
| |
|
AMEND..............1
|
| abundance of case law, we have learned that if Parliament does not expressly amend provincial | 846 |
| |
|
AMENDED............6
|
| before , when England substantially amended its substantive law of real property. | 170 |
| applicable or that it is amended , provincial private law applies to supplement federal | 816 |
| Excise Tax Act, S.C.R. , c. E- as amended . | 902 |
| Income Tax Act, S.C.R. , th Supp., c. as amended . | 902 |
| R.S.C. , th Supp., c. as amended . (Hereinafter referred to as the ITA). | 996 |
| R.S.C. , c. E- as amended . (Hereinafter referred to as the ETA). | 1004 |
| |
|
AMENDING...........1
|
| possibility of repealing or amending subsection () of the ITA. | 894 |
| |
|
AMONGST............2
|
| noticed that the two notions do not have the same legal scope because, amongst others, they do | 854 |
| think, amongst others, about gradual substitution, residual substitution or about certain terms | 1078 |
| |
|
ANALOGY............2
|
| exercise upon a thing whether as owner or encumbrancer we may, by analogy with this | 556 |
| would have a de facto right of ownership to the property and, by analogy with the common | 824 |
| |
|
ANALYSIS...........3
|
| analysis which shows a great similarity between the two concepts. In fact, a comparison of the | 576 |
| ITA and ETA to all Canadian taxpayers must be preceded by an analysis of some of the legal | 678 |
| common law equivalent for the term interest. Then, through a comparative analysis of the | 856 |
| |
|
ANALYZE............1
|
| It is therefore in this spirit that we must seek and analyze the Quebec private law notion that is | 400 |
| |
|
ANDRÉA.............1
|
| The author would like to thank Andréa Boudreau Ouellet and Gérard Snow for their precious | 994 |
| |
|
ANGER..............2
|
| OOSTERHOFF, A.H. and W.B. RAYNER, Anger Honsberger, Law of Real Property, | 930 |
| A.H Oosterhoff and W.B. Rayner, Anger Honsberger, Law of Real Property, vol. , | 1012 |
| |
|
ANGLOPHONES........2
|
| consideration four separate legal audiences: Anglophones and Francophones subject to the civil | 78 |
| law, on the one hand, and Anglophones and Francophones subject to the common law, on the | 78 |
| |
|
ANÉANTISSABLE......1
|
| defeasible interest (intérêt anéantissable ) | 988 |
| |
|
APART..............1
|
| of the giver of the easement... ... Apart from estates in land, the common law | 204 |
| |
|
APP................1
|
| Under section of the Constitution Act, , R.S.C. , App . II, No. , provinces | 1002 |
| |
|
APPEAL.............2
|
| Appeal approached the interpretation of paragraph ()(f) of the ITA differently. This leads | 818 |
| Court of Appeal correctly stated that: The validity of contracts and business transactions is | 998 |
| |
|
APPEARS............5
|
| Because the term interest(intérêt) in its general sense appears somewhat vague, one may | 178 |
| these definitions appears to be definitive, precise and applicable to all possible uses of the term. | 208 |
| In fact, depending on the context, the expression interest in property appears to be the | 226 |
| The above passage is taken from procedural law and appears to provide a historical explanation | 312 |
| In addition, it is important to note that there appears to be common ground that the term | 332 |
| |
|
APPLICABLE.........7
|
| these definitions appears to be definitive, precise and applicable to all possible uses of the term. | 208 |
| applicable to the common law and the civil law. It should be remembered that the fundamental | 566 |
| applicable to each legal system.Our problem leads us to set one legal rule applicable to Quebec | 686 |
| applicable to each legal system.Our problem leads us to set one legal rule applicable to Quebec | 686 |
| and another legal rule applicable to the other provinces and territories.In Part Three, we | 688 |
| applicable or that it is amended, provincial private law applies to supplement federal | 816 |
| ITA (which has been in force since ) could have been applicable to all of Canada although | 850 |
| |
|
APPLICATION........23
|
| .. A definition which sets the parameters for the application of the notion of interest | 50 |
| private law concepts used in the ITA but not specifically defined therein. The application and | 62 |
| Tax Act (ETA) given that its application requires an interpretation of private law. | 66 |
| Canadas bijural traditions in the spirit of fiscal equity in the application of the ITA and the ETA, | 92 |
| purposes of the application of the ITA or the ETA to key tax law concepts such as the | 442 |
| From this, it is easy to see that the application presents some difficulties despite a certain | 508 |
| order to ensure uniform application of these two statutes to all Canadian taxpayers, regardless | 670 |
| the principle of uniform application of the ITA and the ETA. In other words, the harmonization | 676 |
| which brings us to the conclusion that any attempt to properly standardize the application of the | 678 |
| which we will define the two notions while ensuring uniformity in their application . | 682 |
| the uniformity of application of both statutes. | 690 |
| for the taxpayer.The effect of this will be to clarify the application of the law and avoid litigation. | 704 |
| themselves to define the application parameters. The disadvantage of this technique is that it | 718 |
| APPLICATION OF THE NOTION OF INTEREST (INTÉRÊT) | 726 |
| réel)is to respect one of the principles of equity set out by Parliament: the uniform application of | 780 |
| decision which would have the advantage of standardizing the application of the ITA to all | 826 |
| fiducie, même réputée en application du paragraphe () et les options, même non exercées. | 838 |
| pure form. However, for the purposes of respecting the principle of uniform application of the | 870 |
| fiducie, même réputée en application du paragraphe () et les options, même non exercées. | 880 |
| BARSALOU, P., Limpact des particularités du droit civil dans l application des lois fiscales, | 910 |
| VARIOUS WAYS TO CIRCUMSCRIBE THE APPLICATION OF THE TERM | 958 |
| P. Barsalou, Limpact du droit civil dans l application des lois fiscales, () Canadian | 1082 |
| discussion of the role of courts in the application of tax legislation. | 1094 |