| |
|
BIJURALISM.........11
|
| much as possible, their work must constantly be respectful of this Canadian bijuralism . A | 68 |
| principle of Canadian bijuralism . This is evident, for example, with respect to the legal notion of | 70 |
| Canadian bijuralism as the notion of interest is foreign to the Quebec civil law tradition. | 76 |
| Moreover, it should not be forgotten that to respect Canadian bijuralism is to take into | 76 |
| language that is as precise as possible while respecting Canadian bijuralism , despite the fact | 350 |
| that respecting bijuralism in its purest form may admittedly result in drafting that may seem | 352 |
| objective of Canadas legislative bijuralism is to make it possible for each version of a statute | 568 |
| However, we conceive that the nature of Canadian bijuralism is such that it is difficult to | 674 |
| suggested the use of the technique of the double in order to respect the principle of bijuralism . | 688 |
| Canadian legal audiences and the Canadian legal system based on bijuralism will be respected. | 864 |
| our approach is not necessarily the most appropriate in respecting Canadian bijuralism in its | 870 |
| |
|
BIJURIDISME........4
|
| Canada, Rapport du comité sur le bijuridisme législatif, published on April , by the | 908 |
| avec le droit civil québécois et le bijuridisme canadien, Congrès , Montréal, Association de | 920 |
| fiscales fédérales avec le droit civil québécois et le bijuridisme canadien, Congrès , | 1044 |
| Canada, Rapport du comité sur le bijuridisme législatif, published on April , by | 1084 |
| |
|
BILINGUAL..........1
|
| bilingual or bijural drafting. In fact, that is precisely one of the concerns of the terminology | 362 |
| |
|
BILINGUES..........2
|
| CRÉPEAU, P.-A., Dictionnaire de droit privé et lexiques bilingues , nd ed., Cowansville, | 916 |
| P.-A. Crépeau, Dictionnaire de droit privé et lexiques bilingues , nd ed., Cowansville, | 1048 |
| |
|
BINDS..............1
|
| collaboration. This text reflects the personal opinion of the author and binds only him. | 996 |
| |
|
BLAIS..............6
|
| Cowansville, Yvon Blais , . | 906 |
| Yvon Blais , . | 918 |
| LAMONTAGNE, D.-C., Biens et propriété, nd ed., Cowansville, Éditions Yvon Blais inc., | 926 |
| Cowansville, Yvon Blais , , defines a licence in the following terms: a licence is in the | 1030 |
| Éditions Yvon Blais inc., . | 1048 |
| Yvon Blais , . | 1050 |
| |
|
BLESSED............1
|
| Canada not blessed to have the benefit of these two systems? Why shouldn't we take advantage | 896 |
| |
|
BOOK...............2
|
| vol. , nd ed., Aurora, Canada Law Book , . | 932 |
| nd ed., Aurora, Canada Law Book , , p. . | 1014 |
| |
|
BORNE..............1
|
| It should be borne in mind that Canadian law of real property, i.e. the law that is relevant to the | 168 |
| |
|
BOUDREAU...........1
|
| The author would like to thank Andréa Boudreau Ouellet and Gérard Snow for their precious | 994 |
| |
|
BRANCH.............2
|
| Legislative Services Branch of the Federal Department of Justice. | 908 |
| the Legislative Services Branch of the Federal Department of Justice. | 1086 |
| |
|
BRIAN..............1
|
| An example of a writer who takes this position is Brian D. SEGAL, Dispositions of | 1094 |
| |
|
BRINGS.............2
|
| which brings us to the conclusion that any attempt to properly standardize the application of the | 678 |
| This brings us to the idea that the approach which consists in not restricting the term | 756 |
| |
|
BRITISH............1
|
| term interest(intérêt) within the Canadian context, is rather similar to British law as it existed | 168 |
| |
|
BRITISHCOMMON......1
|
| used under Britishcommon law, to harmonize it with the civil law legal system and, finally, to | 82 |
| |
|
BROADER............3
|
| .. Licence An example in which the term droit has a broader scope than the term | 22 |
| Technically, a right in or to property which is less than ownership or title. In a broader | 228 |
| BROADER SCOPE THAN THE TERM INTEREST | 326 |
| |
|
BROADEST...........1
|
| civil law the right of ownership is considered as the right with the broadest possible scope | 414 |
| |
|
BUILDINGS..........1
|
| From a purely technical point of view, land, houses, buildings , ranches, farms, and the products | 216 |
| |
|
BUNDLE.............4
|
| property, an interest(intérêt) denotes that bundle of rights that a person may assert over a | 108 |
| and sometimes that the owner of an interest has a bundle of rights: | 298 |
| Moreover, inasmuch as the property right consists of a bundle of rights, the owner of an interest | 298 |
| If we start from the premise that an interest(intérêt) is a bundle of rights that a person may | 556 |
| |
|
BURKE..............2
|
| BURKE , J., Jowitts Dictionary of English Law, nd ed., London, Sweet Maxwell, . | 914 |
| J. Burke , Jowitts Dictionary of English Law, nd ed., (London : Sweet Maxwell, | 1006 |
| |
|
BUSINESS...........5
|
| ... Interest in a business | 14 |
| ... INTEREST IN A BUSINESS | 258 |
| When reference is made to interest in a business , it is not a reference to interest(intérêt)in a | 260 |
| technical sense. In fact, the courts have held that an interest in a business would possibly be a | 260 |
| Court of Appeal correctly stated that: The validity of contracts and business transactions is | 998 |
| |
|
BÉNÉFICES..........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 |
| |
|
BÉROU..............6
|
| Bérou , Desjardins, J.A.,writing for the majority, stated: | 798 |
| Construction Bérou . It is interesting to note that the three judges of the Federal Court of | 818 |
| property and, by applying Construction Bérou , the outcome would be similar to the majority | 826 |
| R. v. Construction Bérou Inc. D.T.C. . | 946 |
| (FCA); Larivière v. Canada, F.C. (FCA); R. v. Construction Bérou Inc. | 1040 |
| Similar problems to R. v. Construction Bérou Inc. C.T.C. (FCA). | 1098 |
| |
|
BÉROUX.............1
|
| R. v. Béroux , C.T.C. (C.F.A). | 946 |
| |
|
CANADA.............28
|
| From the outset, it should be noted that income tax is a statutory creature. In Canada , the | 58 |
| Canada is a bijural state characterized by the co-existence of a civil law system and a dozen | 66 |
| notion of interest that are reflective of Canada s four legal audiences in order to respect | 92 |
| Canada s bijural traditions in the spirit of fiscal equity in the application of the ITA and the ETA, | 92 |
| not the duty of the legislative drafter to merge Canada s two legal systems. | 354 |
| Revenue Canada refused to allow a capital loss relating to the property at the time of death of | 544 |
| objective of Canada s legislative bijuralism is to make it possible for each version of a statute | 568 |
| taxpayer resident in Canada will be treated equally for tax purposes regardless of his or her | 672 |
| regardless of where they reside in Canada and at the same time make the law more predictable | 704 |
| Canderel Ltée v. Canada that the law of income tax is sufficiently complicated without | 720 |
| interpretation could have fairly disastrous consequences for the Canada Customs and Revenue | 732 |
| The federal Parliament accordingly devised, for tax purposes and for all of Canada , a | 798 |
| ITA (which has been in force since ) could have been applicable to all of Canada although | 850 |
| Canada not blessed to have the benefit of these two systems? Why shouldn't we take advantage | 896 |
| Canada , Rapport du comité sur le bijuridisme législatif, published on April , by the | 908 |
| vol. , nd ed., Aurora, Canada Law Book, . | 932 |
| Residents of Canada () vol. , no Canadian Tax Journal. | 938 |
| Banque Royale du Canada v. Sparrow Electric Corp., S.C.R. . | 940 |
| Canderel Ltée v. Canada , S.C.R. . | 940 |
| Larivière v. Canada , F.C. (C.A.F.). | 942 |
| St-Hilaire v. Canada (Procureur général) F.C. (F.C.A.) | 948 |
| nd ed., Aurora, Canada Law Book, , p. . | 1014 |
| See in this regard St-Hilaire v. Canada (Attorney General) F.C.J. No. (QL) | 1040 |
| (FCA); Larivière v. Canada , F.C. (FCA); R. v. Construction Bérou Inc. | 1040 |
| Canada , Rapport du comité sur le bijuridisme législatif, published on April , by | 1084 |
| See also Royal Bank of Canada v. Sparrow Electric Corp., S.C.R. for a | 1092 |
| Interest in and Options on Real Property and Shares by Non-Residents of Canada () vol. | 1096 |
| See R. v. Lagueux Frère Inc., D.T.C. ; Larivière v. Canada , F.C. | 1100 |
| |
|
CANADA'S...........1
|
| of that? We are convinced that it would be, no pun intended, in Canada's interest to do so | 898 |
| |
|
CANADIAN...........35
|
| ITA must apply within the context of the private law of each Canadian province or territory. | 60 |
| two legal systems upon which Canadian private law is founded. The same goes for the Excise | 64 |
| much as possible, their work must constantly be respectful of this Canadian bijuralism. A | 68 |
| principle of Canadian bijuralism. This is evident, for example, with respect to the legal notion of | 70 |
| Canadian bijuralism as the notion of interest is foreign to the Quebec civil law tradition. | 76 |
| Moreover, it should not be forgotten that to respect Canadian bijuralism is to take into | 76 |
| Canadian province and territory. In short, our purpose is to harmonize the terminology relating | 88 |
| i.e. each Canadian taxpayer must be taxed in the same manner regardless of where he or she | 94 |
| It should be borne in mind that Canadian law of real property, i.e. the law that is relevant to the | 168 |
| term interest(intérêt) within the Canadian context, is rather similar to British law as it existed | 168 |
| language that is as precise as possible while respecting Canadian bijuralism, despite the fact | 350 |
| order to ensure uniform application of these two statutes to all Canadian taxpayers, regardless | 670 |
| However, we conceive that the nature of Canadian bijuralism is such that it is difficult to | 674 |
| ITA and ETA to all Canadian taxpayers must be preceded by an analysis of some of the legal | 678 |
| withthe term interest(intérêt) so that Canadian taxpayers may be taxed in the same manner | 702 |
| tax legislation to all Canadian residents regardless of where they reside. In furtherance of that | 780 |
| treatment of the components of these notions in order to properly standardize Canadian tax | 784 |
| concept referring to the right of ownership to ensure the fair and equal treatment of all Canadian | 808 |
| Canadian taxpayers in addition to clarifying the state of the law. | 828 |
| interest for the four Canadian legal audiences , we quickly realized that it was ironic that the | 848 |
| Canadian legal audiences and the Canadian legal system based on bijuralism will be respected. | 864 |
| Canadian legal audiences and the Canadian legal system based on bijuralism will be respected. | 864 |
| our approach is not necessarily the most appropriate in respecting Canadian bijuralism in its | 870 |
| law, it is our opinion that this solution is consistent with the Canadian constitution, respects the | 872 |
| legal terminology of the four Canadian legal audiences and the essence of the two legal | 872 |
| successoral Canadian Common Law Dictionary: Law of Property and Estates, | 904 |
| () Canadian Tax Foundation :. | 910 |
| BEAUREGARD, P.-J., Interaction du droit civil et de la Loi de limpôt () Canadian Tax | 912 |
| DUKELOW, DAPHNE, and NUSE, Betsy, The Dictionary of Canadian Law, nd ed. | 922 |
| Residents of Canada () vol. , no Canadian Tax Journal. | 938 |
| Dukelow, Daphne, and Betsy, Nuse, The Dictionary of Canadian Law, nd ed. Carswell, | 1008 |
| successoral Canadian Common Law Dictionary: Law of Property and Estates, | 1030 |
| P.-J. Beauregard, Interaction du droit civil et de la Loi de limpôt () Canadian Tax | 1070 |
| P. Barsalou, Limpact du droit civil dans lapplication des lois fiscales, () Canadian | 1082 |
| , No. Canadian Tax Journal -. | 1096 |