| |
|
APPLIED............7
|
| concept of seisin applied both to realty and personalty. | 144 |
| Before , interest as applied to property was used in a wide sense to include estates | 160 |
| When applied to personalty, the term interest(intérêt)allows the fragmentation of property | 186 |
| domaines). When applied to realty, its meaning may vary, even in a context where the tendency | 188 |
| under which the ITA is applied . | 488 |
| uniformly applied from one province or territory to the other. In fact, in Construction | 796 |
| Desjardins, J.A. therefore intentionally applied the common law concepts of beneficial | 804 |
| |
|
APPLIES............4
|
| often the case when the ITA or ETA applies to a given factual situation. | 570 |
| applicable or that it is amended, provincial private law applies to supplement federal | 816 |
| right applies to Quebec while the term interest applies to the other provinces and the | 840 |
| right applies to Quebec while the term interest applies to the other provinces and the | 840 |
| |
|
APPLY..............5
|
| ITA must apply within the context of the private law of each Canadian province or territory. | 60 |
| In this section, we will look at private law concepts which apply differently depending on the | 466 |
| interpretation of the ITA and the ETA, the role of the courts is to apply the law and not to | 722 |
| opportunity to circumscribe the definition so that the courts may apply the legislation in | 728 |
| private law, provincial law will apply in accordance with the principle of complementarity. | 846 |
| |
|
APPLYING...........3
|
| charged with applying the ITA and the ETA, by making Parliaments intention more | 396 |
| no intermediary, between the titulary and the thing in question. In applying this definition to | 434 |
| property and, by applying Construction Bérou, the outcome would be similar to the majority | 826 |
| |
|
APPROACH...........10
|
| the most closely related to the notion of interest(intérêt). This approach will help us to effect a | 402 |
| approach to the notion of the benefit of a trust. In fact, a trust created under the C.C.Q. grants | 490 |
| Another approach to the construction of statutes raises the question of the role of the courts in | 748 |
| the interpretation of statutes.According to this legal approach , the task of determining the | 750 |
| This brings us to the idea that the approach which consists in not restricting the term | 756 |
| tradition in that, through such an approach , the proposed French equivalent would be as | 758 |
| approach . | 760 |
| the term interest(intérêt).By this approach , Parliament would be respecting the unsettled | 764 |
| objective, our approach to the harmonization of the common law notion of interest(intérêt) | 782 |
| our approach is not necessarily the most appropriate in respecting Canadian bijuralism in its | 870 |
| |
|
APPROACHED.........1
|
| Appeal approached the interpretation of paragraph ()(f) of the ITA differently. This leads | 818 |
| |
|
APPROACHES.........1
|
| in section of the ITA and section of the ETA. However, there are two approaches to | 714 |
| |
|
APPROPRIATE........4
|
| the ordinary use of English language, appropriate to refer to an obligation to pay money upon | 272 |
| appropriate to show a comparative table of the notions of real right(droit réel)and | 588 |
| appropriate . Here is how we think interest(intérêt) should be defined: | 738 |
| our approach is not necessarily the most appropriate in respecting Canadian bijuralism in its | 870 |
| |
|
APPROXIMATELY......1
|
| interest(intérêt)within the same provision, there are approximately problem instances | 380 |
| |
|
APRIL..............2
|
| Canada, Rapport du comité sur le bijuridisme législatif, published on April , by the | 908 |
| Canada, Rapport du comité sur le bijuridisme législatif, published on April , by | 1084 |
| |
|
ARISING............3
|
| ... Tax problems arising from the conceptual differences between a trust, a | 42 |
| land, namely that arising from ownership, as opposed to rights in alieno solo, such as | 196 |
| ... TAX PROBLEMS ARISING FROM THE CONCEPTUAL | 538 |
| |
|
ARRANGEMENTS.......1
|
| testamentary life-usufruct; there were inconsistent administrative arrangements in that regard and | 542 |
| |
|
ART................7
|
| Art . of the C.C.Q. | 1052 |
| Art . of the C.C.Q. | 1058 |
| Art . of the C.C.Q. | 1060 |
| Art . of the C.C.Q. | 1060 |
| Art . of the C.C.Q. | 1062 |
| In Quebec, art . of the C.C.Q. defines a trust as an act whereby a person, the | 1068 |
| Art . of the C.C.Q. | 1072 |
| |
|
ARTICLES...........1
|
| Articles and of the C.C.Q. | 1058 |
| |
|
ASCERTAINED........1
|
| liabilities, losses or the like, connected with it, whether present or future, ascertained or | 156 |
| |
|
ASCRIBE............1
|
| would be to ascribe the technical meaning to the term. For example, the term | 188 |
| |
|
ASCRIBED...........3
|
| meaning to be given to the notion of interest(intérêt) in contrast to other meanings ascribed to | 110 |
| ascribed to it. A priori, there is a tendency to believe this to be the case as the term is used as | 180 |
| ambiguity relating to other meanings that may be ascribed to that notion. In particular, there are | 256 |
| |
|
ASSERT.............2
|
| property, an interest(intérêt) denotes that bundle of rights that a person may assert over a | 108 |
| right to follow, the right to assert adversus omnes, a direct right to the thing and the | 578 |
| |
|
ASSIGNED...........1
|
| governed by the law as to property and civil rights, which is a subject assigned to the provinces | 1000 |
| |
|
ASSIMILATED........2
|
| this concept could be assimilated to the common law institution of beneficial ownership, which | 498 |
| right (droit réel), can also be assimilated to the common law notion of beneficial ownership. | 514 |
| |
|
ASSOCIATION........3
|
| avec le droit civil québécois et le bijuridisme canadien, Congrès , Montréal, Association de | 920 |
| Montréal, Association de planification fiscale et financière, , p. : . | 1044 |
| l Association de planification fiscale et financière () volume pp.. :- where he | 1076 |
| |
|
ASSUMPTION.........1
|
| assumption is that it is the intention of Parliament to incorporate in the notion of interest the legal | 694 |
| |
|
ATRANSLATION.......1
|
| term droitas atranslation of the term interest(intérêt) in its legal sense is inappropriate for | 114 |
| |
|
ATTAINMENT.........1
|
| sometimes the attainment of these two harmonization objectives is obtained at the expense of | 408 |
| |
|
ATTEMPT............1
|
| which brings us to the conclusion that any attempt to properly standardize the application of the | 678 |
| |
|
ATTORNEY...........1
|
| See in this regard St-Hilaire v. Canada ( Attorney General) F.C.J. No. (QL) | 1040 |
| |
|
ATTRIBUTES.........5
|
| other words, the attributes of the right of ownership may be shared among several individuals, | 448 |
| two concepts shows a similarity between several of their general attributes , for example, the | 578 |
| dismemberment of property over time. In addition to these similar attributes , there are several | 580 |
| Attributes : | 652 |
| attributes . That is why as a result of the comparison of their legal components, we have modified | 866 |
| |
|
AUDIENCE...........2
|
| propose a French equivalent for the term interest for a Francophone common law audience . | 82 |
| account the French common law legal audience by the term intérêtand that both terms be | 860 |
| |
|
AUDIENCES..........8
|
| accessible to the French and English language audiences of the Province of Quebec | 28 |
| consideration four separate legal audiences : Anglophones and Francophones subject to the civil | 78 |
| notion of interest that are reflective of Canadas four legal audiences in order to respect | 92 |
| AND ENGLISH LANGUAGE AUDIENCES OF THE PROVINCE OF | 392 |
| interest for the four Canadian legal audiences , we quickly realized that it was ironic that the | 848 |
| English civil law audiences should be real right(droit réel). Accordingly, the four domestic | 864 |
| Canadian legal audiences and the Canadian legal system based on bijuralism will be respected. | 864 |
| legal terminology of the four Canadian legal audiences and the essence of the two legal | 872 |
| |
|
AURORA.............2
|
| vol. , nd ed., Aurora , Canada Law Book, . | 932 |
| nd ed., Aurora , Canada Law Book, , p. . | 1014 |
| |
|
AUTHOR.............3
|
| Author : Martin Lamoureux | 2 |
| The author would like to thank Andréa Boudreau Ouellet and Gérard Snow for their precious | 994 |
| collaboration. This text reflects the personal opinion of the author and binds only him. | 996 |
| |
|
AUTHORITIES........2
|
| uses, authorities , possibilities, expectations, rights of presentation and the like. Hence | 164 |
| behalf of the beneficiaries of the income and principal. According to the authorities , he | 504 |
| |
|
AUTHORITY..........1
|
| matters of easement and discharge, such as right of way or a mere authority to enter | 194 |
| |
|
AVAILABLE..........2
|
| It is evident that the various meanings of the term intérêt available today in the French legal | 368 |
| security interest which is available under Quebec private law , essentially there is no | 480 |
| |
|
AVOID..............5
|
| for the taxpayer.The effect of this will be to clarify the application of the law and avoid litigation. | 704 |
| accordance with its intended scheme.By resorting to this technique, Parliament may avoid any | 728 |
| avoid such an interpretation, as stated above, Parliament could enact a broad definition of the | 736 |
| common law in this manner will avoid situations in which federal tax legislation cannot be | 796 |
| would avoid such litigation. | 822 |