| |
|
AVOIDING...........1
|
| inelegant (or, at the very least, that may be ineffectual in avoiding verbosity). In our opinion, any | 352 |
| |
|
BAIL...............2
|
| common law ou en equity, en tenure franche ou à bail , actuel ou futur, dévolu ou éventuel, in re | 744 |
| common law ou en equity, en tenure franche ou à bail , actuel ou futur, dévolu ou éventuel, in re | 888 |
| |
|
BANK...............1
|
| See also Royal Bank of Canada v. Sparrow Electric Corp., S.C.R. for a | 1092 |
| |
|
BANQUE.............1
|
| Banque Royale du Canada v. Sparrow Electric Corp., S.C.R. . | 940 |
| |
|
BARBARA............1
|
| Barbara PIERRE, Classification of Property and Conceptions of Ownership in Civil and | 1056 |
| |
|
BARE...............9
|
| future entitle the holder to make use of it in some way, as opposed to bare powers, | 164 |
| to be turned to a mere, bare or naked right. | 310 |
| interest(intérêt) excludes the notions of licence, bare expectancy or spessuccessionis. | 334 |
| a bare owner for the duration of the usufruct. In our opinion, it is curiously similar to the | 452 |
| thing as well as the right to revendicate it, whereas a bare owner acquires the property | 502 |
| the bare owner takes ownership immediately upon death, in the sense that he or she has the | 518 |
| In fact, by comparison with the notion of interest (intérêt) by which the bare owner will have | 520 |
| implicitly akin to the notion of interest(intérêt) in the sense that the bare owner if we take | 524 |
| territory). To that effect, the legal consequences are that, in civil law, the bare owner obtains a | 528 |
| |
|
BARSALOU...........2
|
| BARSALOU , P., Limpact des particularités du droit civil dans lapplication des lois fiscales, | 910 |
| P. Barsalou , Limpact du droit civil dans lapplication des lois fiscales, () Canadian | 1082 |
| |
|
BASED..............7
|
| of subsection () of the ITA based on the fact that it was enacted in whereas the | 550 |
| Quebec equivalent which is real right(droit réel). This conclusion is based on a comparative | 576 |
| Based on this comparative table, we still recommend that the civil law equivalent of the common | 666 |
| with its civil law equivalent real right(droit réel) is based on a comparison of the legal | 782 |
| Based on our research, we can conclude that it is important for Parliament to be able to | 844 |
| Based on this process, we recommend, firstly, that the term interest be translated taking into | 860 |
| Canadian legal audiences and the Canadian legal system based on bijuralism will be respected. | 864 |
| |
|
BASIC..............4
|
| .. The basic characteristics of the right of ownership in civil law | 30 |
| .. The right of ownership, Quebec civil law and the common law: comparing basic concepts | 34 |
| .. THE BASIC CHARACTERISTICS OF THE RIGHT OF OWNERSHIP | 418 |
| COMMON LAW : COMPARING BASIC CONCEPTS | 464 |
| |
|
BASIS..............3
|
| scope should be limited on the basis of their respective components. To that effect, our | 694 |
| harmonize the ITA and the ETA on the basis of provincial and territorial private law. From an | 844 |
| the civil law notion of real right(droit réel) so that, on the basis of the definition that we | 868 |
| |
|
BASÉ...............2
|
| MIGNEAULT, P.-B., Le droit civil canadien basé sur les Répétitions écrites sur le Code | 928 |
| P.-B. Migneault, Le droit civil canadien basé sur les Répétitions écrites sur le Code | 1054 |
| |
|
BAUX...............2
|
| droit réel Sont réputés des droits réels les baux sur des biens immeubles, les bénéfices dune | 836 |
| droit réel Sont réputés des droits réels les baux sur des biens immeubles, les bénéfices dune | 878 |
| |
|
BEARING............1
|
| courts will still be able to evolve the notion bearing in mind Parliaments intent, an intent which | 774 |
| |
|
BEAUREGARD.........2
|
| BEAUREGARD , P.-J., Interaction du droit civil et de la Loi de limpôt () Canadian Tax | 912 |
| P.-J. Beauregard , Interaction du droit civil et de la Loi de limpôt () Canadian Tax | 1070 |
| |
|
BECOMES............1
|
| owned by another. It freezes out the substance of the owners prerogatives, who becomes | 450 |
| |
|
BEGIN..............2
|
| interest. To begin with, it is obvious that this translation does not respect the principle of | 74 |
| To begin with, with respect to the harmonization of the notion of real right(droit réel), we | 786 |
| |
|
BEHALF.............1
|
| behalf of the beneficiaries of the income and principal. According to the authorities, he | 504 |
| |
|
BELONGS............2
|
| ownership of land, except absolute title to land which belongs to the Crown. Owners so | 134 |
| called in popular language only hold land in freehold, and it is this right which belongs to the | 134 |
| |
|
BENEFICIAL.........12
|
| interest was used in conveyances, etc., to denote every beneficial right in the property | 166 |
| 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 |
| notion of interest(intérêt): beneficiary of a trust, beneficial ownership, equity, vested interest, | 586 |
| Beneficial ownership | 602 |
| law notion of beneficial ownership thereby harmonizing this legal component with thenotion of | 792 |
| beneficial ownership (propriété effective), both in civil and common law: the | 800 |
| contract the other party made an acquisition or obtained the beneficial ownership of | 802 |
| Desjardins, J.A. therefore intentionally applied the common law concepts of beneficial | 804 |
| legislative intent to harmonize.Accordingly, he also decided to grant the beneficial ownership | 812 |
| us to strongly believe that the state of the law with respect to the concept of beneficial | 820 |
| law, would be entitled to the beneficial ownership (a right of ownership) to the subject | 824 |
| |
|
BENEFICIARIES......2
|
| say that the beneficiaries have different rights to the property in question. | 426 |
| behalf of the beneficiaries of the income and principal. According to the authorities, he | 504 |
| |
|
BENEFICIARY........9
|
| A much more common use of the word would be to refer to such interest as a beneficiary may | 270 |
| dominant land, the servitude is said to be personal (by its subject, the beneficiary ), although it | 458 |
| no interest to its beneficiary . By contrast, in common law provinces and territories, the | 492 |
| beneficiary of a trust has an equitable interest. In addition, it is this absence of a civil law | 492 |
| notion of interest(intérêt): beneficiary of a trust,beneficial ownership, equity, vested interest, | 586 |
| Beneficiary of a trust | 598 |
| A personal right between the granting of the option and the moment when the beneficiary | 628 |
| equity. Examples of interests excluded are the interest of the beneficiary of a trust and | 964 |
| The proposed definition of real right(droit réel) includes the beneficiary of a trust. | 1084 |
| |
|
BENEFIT............6
|
| but the term right is often used loosely to include any benefit or advantage the law recognizes | 288 |
| approach to the notion of the benefit of a trust. In fact, a trust created under the C.C.Q. grants | 490 |
| the benefit of a trust and options immediately upon being granted to the optionee.In addition, | 698 |
| real right includes a lease of immovable property, a benefit under a trust, including one | 834 |
| real right includes a lease of immovable property, a benefit under a trust, including one | 876 |
| Canada not blessed to have the benefit of these two systems? Why shouldn't we take advantage | 896 |
| |
|
BENEFITS...........3
|
| esp. right or title to property, or to some of the uses or benefits pertaining to property; | 152 |
| It should be noted that the holder of a real right benefits directly from the property to which it | 470 |
| taxpayers so that they may all have the same tax benefits regardless of where they reside | 810 |
| |
|
BEQUEATHS..........1
|
| the example of a person who dies and bequeaths to his or her spouse his or her house until | 524 |
| |
|
BETSY..............2
|
| DUKELOW, DAPHNE, and NUSE, Betsy , The Dictionary of Canadian Law, nd ed. | 922 |
| Dukelow, Daphne, and Betsy , Nuse, The Dictionary of Canadian Law, nd ed. Carswell, | 1008 |
| |
|
BIBLIOGRAPHY.......2
|
| Bibliography | 54 |
| BIBLIOGRAPHY | 900 |
| |
|
BIENS..............12
|
| Interest in realty (intérêt sur biens réels) | 244 |
| interest in personalty (intérêt sur biens personnels) | 246 |
| common concept covering the ideas of disposition (disposition de biens ) and | 800 |
| droit réel Sont réputés des droits réels les baux sur des biens immeubles, les bénéfices dune | 836 |
| droit réel Sont réputés des droits réels les baux sur des biens immeubles, les bénéfices dune | 878 |
| PAJLOPOLAJ, Dictionnaire de la Common Law: Droit des biens et droit | 904 |
| LAMONTAGNE, D.-C., Biens et propriété, nd ed., Cowansville, Éditions Yvon Blais inc., | 926 |
| NORMAND, S., Introduction au droit des biens , st ed., Montréal, Wilson Lafleur, . | 930 |
| interest in land (intérêt foncier), interest in realty (intérêt sur biens réels) | 966 |
| PAJLOPOLAJ, Dictionnaire de la Common Law: Droit des biens et droit | 1028 |
| See Sylvio NORMAND, Introduction au droit des biens , st ed., Montréal, Wilson | 1046 |
| Lafleur, ; Denys-Claude LAMONTAGNE, Biens et propriété, nd ed., Cowansville, | 1046 |
| |
|
BIJURAL............3
|
| Canada is a bijural state characterized by the co-existence of a civil law system and a dozen | 66 |
| Canadas bijural traditions in the spirit of fiscal equity in the application of the ITA and the ETA, | 92 |
| bilingual or bijural drafting. In fact, that is precisely one of the concerns of the terminology | 362 |