| |
|
CANADIEN...........4
|
| avec le droit civil québécois et le bijuridisme canadien , Congrès , Montréal, Association de | 920 |
| MIGNEAULT, P.-B., Le droit civil canadien basé sur les Répétitions écrites sur le Code | 928 |
| fiscales fédérales avec le droit civil québécois et le bijuridisme canadien , Congrès , | 1044 |
| P.-B. Migneault, Le droit civil canadien basé sur les Répétitions écrites sur le Code | 1054 |
| |
|
CANDEREL...........2
|
| Canderel Ltée v. Canada that the law of income tax is sufficiently complicated without | 720 |
| Canderel Ltée v. Canada, S.C.R. . | 940 |
| |
|
CAPITAL............1
|
| Revenue Canada refused to allow a capital loss relating to the property at the time of death of | 544 |
| |
|
CARSWELL...........2
|
| Carswell , Ontario, . | 922 |
| Dukelow, Daphne, and Betsy, Nuse, The Dictionary of Canadian Law, nd ed. Carswell , | 1008 |
| |
|
CARTWRIGHT.........2
|
| CARTWRIGHT , J.M., Glossary of Real Estate Law, New York, The Lawyers Cooperative | 914 |
| J.M. Cartwright , Glossary of Real Estate Law, New York, The Lawyers Cooperative | 1018 |
| |
|
CASE...............12
|
| THE INCOME TAX ACT, THE EXCISE TAX ACT AND THE TERM INTEREST: AN INTERESTING CASE FOR HARMONIZATION | 0 |
| potential: provided that the connection, and in the case of potential rights and duties, the | 156 |
| ascribed to it. A priori, there is a tendency to believe this to be the case as the term is used as | 180 |
| generic sense as is the case with the notion interest. | 302 |
| On the other hand, a licence is a right(droit). This notion is also an example of the case that | 334 |
| has no equivalent with respect to trusts under Quebec civil law. In fact, in the case of the | 498 |
| upon death. In the case of a trust, the fiduciary holds as depository and administrator on | 502 |
| thereof. It is interesting to note that in the case of the usufruct, the usufructuary has the | 516 |
| problems.For example, a testator was not legally entitled to a spousal rollover in the case of a | 542 |
| often the case when the ITA or ETA applies to a given factual situation. | 570 |
| abundance of case law, we have learned that if Parliament does not expressly amend provincial | 846 |
| states: In the case of certain types of substitutions or when they include particular provisions, lets | 1078 |
| |
|
CASELOAD...........1
|
| treatment, respect of the civil law of the Province of Quebec and reduction of the caseload of | 404 |
| |
|
CASES..............1
|
| More precisely, in both cases , the holder of the right can use the property and reap the fruits | 514 |
| |
|
CATALOGUE..........1
|
| We have also taken it for granted that we did not have to catalogue and determine the | 126 |
| |
|
CENTURIES..........2
|
| over the centuries , have had the effect of changing their meaning imperceptibly. | 130 |
| centuries , proof of seisin was the essential standard of proof at common law and no one could | 142 |
| |
|
CHALLENGE..........1
|
| challenge the interest, right or title to the property of the person so seised. Moreover, the | 142 |
| |
|
CHANGES............2
|
| without taking into account any relevant statutory changes , with the exception of those which, | 128 |
| is not static, which evolves and changes over time is not an easy task.To provide a single | 752 |
| |
|
CHANGING...........1
|
| over the centuries, have had the effect of changing their meaning imperceptibly. | 130 |
| |
|
CHARACTERISTICS....4
|
| .. The basic characteristics of the right of ownership in civil law | 30 |
| However, we believe that the French term has all the semantic characteristics of the linguistic | 370 |
| .. THE BASIC CHARACTERISTICS OF THE RIGHT OF OWNERSHIP | 418 |
| characteristics which we confer upon the term real right(droit réel) is to harmonize this notion | 702 |
| |
|
CHARACTERIZED......1
|
| Canada is a bijural state characterized by the co-existence of a civil law system and a dozen | 66 |
| |
|
CHARGE.............1
|
| ownership (usus). A servitude imposes a charge upon an immoveable (the servient land) in | 456 |
| |
|
CHARGED............1
|
| charged with applying the ITA and the ETA, by making Parliaments intention more | 396 |
| |
|
CHARGES............1
|
| (legal and equitable), charges , estatements, profits a prendre, licences, equities of | 162 |
| |
|
CHATTEL............2
|
| chattel interest (intérêt-chatel), | 244 |
| Excludes chattel interests and interests in personalty, including choses in action such as | 968 |
| |
|
CHOSES.............1
|
| Excludes chattel interests and interests in personalty, including choses in action such as | 968 |
| |
|
CIRCUMSCRIBE.......2
|
| opportunity to circumscribe the definition so that the courts may apply the legislation in | 728 |
| VARIOUS WAYS TO CIRCUMSCRIBE THE APPLICATION OF THE TERM | 958 |
| |
|
CIVIL..............80
|
| . Part Three: The Quebec civil law equivalent of the term Intérêt: real right | 26 |
| .. The notion of interest (intérêt ) in the Quebec civil law tradition | 30 |
| .. The basic characteristics of the right of ownership in civil law | 30 |
| ... Dismemberments of the right of ownership in Quebec civil law | 34 |
| .. The right of ownership, Quebec civil law and the common law: comparing basic concepts | 34 |
| .... The lease in civil law: a comparison with the common law | 36 |
| .... Security interests, the civil law and the common law | 36 |
| .... The trust and civil law | 38 |
| .. Adopting the civil law definition of real right (droit réel ) | 52 |
| terminology ofthe ITA must therefore be harmonized with the common law and the civil law, the | 64 |
| Canada is a bijural state characterized by the co-existence of a civil law system and a dozen | 66 |
| Canadian bijuralism as the notion of interest is foreign to the Quebec civil law tradition. | 76 |
| consideration four separate legal audiences: Anglophones and Francophones subject to the civil | 78 |
| used under Britishcommon law, to harmonize it with the civil law legal system and, finally, to | 82 |
| To harmonize the term interest with the civil law, one must obviously find a civil law | 84 |
| To harmonize the term interest with the civil law, one must obviously find a civil law | 84 |
| technical sense at common law and superimpose such a definition over its closest Quebec civil | 86 |
| to the notion of interest with the civil and common law in order to respect the law of each | 90 |
| ITA and ETA, () the Quebec civil law equivalent of the term interest(intérêt), () the | 98 |
| . PART THREE: THE QUEBEC CIVIL LAW EQUIVALENT OF THE TERM | 382 |
| In Quebec civil law, there is no equivalent to the word interest(intérêt) as it is used in the law | 384 |
| ordinary civil law parlance. At this stage of our study, we should be mindful of the fact that in the | 386 |
| civil law tradition property means the res itself, whereas at common law, the holder of an | 388 |
| interest(intérêt) with Quebec civil law in order to increase the effectiveness of the courts | 394 |
| unstated in a statute, whether private or public, provincial law (obviously civil law in Quebec) | 398 |
| treatment, respect of the civil law of the Province of Quebec and reduction of the caseload of | 404 |
| .. THE NOTION OF INTEREST (INTÉRÊT) IN THE QUEBEC CIVIL | 410 |
| In civil law, in contrast to the common law where there is no right of ownership to land, it is | 412 |
| civil law the right of ownership is considered as the right with the broadest possible scope | 414 |
| IN CIVIL LAW | 418 |
| Note that, as with the notion of interest(intérêt), the Civil Code of Quebec expressly | 428 |
| existing rights, we can see that a lease is a concrete example in which the Quebec civil law | 436 |
| .As such, under Quebec civil law, a lessor is not entitled to a real right to the property leased, | 438 |
| QUEBEC CIVIL LAW | 446 |
| ... THE RIGHT OF OWNERSHIP, QUEBEC CIVIL LAW AND THE | 464 |
| .... THE LEASE IN CIVIL LAW: A COMPARISON WITH THE | 468 |
| .... SECURITY (INTEREST), THE CIVIL LAW AND | 478 |
| With respect to security interests at common law and civil law hypothecs the only type of | 480 |
| .... THE TRUST AND CIVIL LAW | 488 |
| It is necessary to highlight certain differences between the common law and the civil law | 490 |
| beneficiary of a trust has an equitable interest. In addition, it is this absence of a civil law | 492 |
| has no equivalent with respect to trusts under Quebec civil law. In fact, in the case of the | 498 |
| territory). To that effect, the legal consequences are that, in civil law, the bare owner obtains a | 528 |
| In civil law, a substitution exists where a person receives property by a liberality with the | 532 |
| definition, state that the civil law notion which is most akin to an interest(intérêt) at common | 558 |
| Consequently, in our opinion, the equivalent of interest(intérêt) in Quebec civil law should be | 564 |
| applicable to the common law and the civil law. It should be remembered that the fundamental | 566 |
| whether all or part of a provision to take into account the common law and the civil law when | 568 |
| Does not exist in civil law | 618 |
| Does not exist in civil law | 624 |
| Based on this comparative table, we still recommend that the civil law equivalent of the common | 666 |
| harmonize concepts derived from the common law and the civil law respectively while upholding | 674 |
| .. ADOPTING THE CIVIL LAW DEFINTION OF REAL RIGHT | 776 |
| with its civil law equivalent real right(droit réel) is based on a comparison of the legal | 782 |
| when the option is created, not only when it is exercised.Harmonizing the civil law with the | 794 |
| beneficial ownership (propriété effective), both in civil and common law: the | 800 |
| subsection () was to harmonize the civil law with the common law with respect to the legal | 808 |
| to the crédit-preneur (lessee), even though the latter notion does not exist in the civil law | 812 |
| the notion of interest does not even exist in Quebec civil law. From this finding, it was not | 850 |
| common law and the civil law, we directed our efforts to finding a Quebec civil law equivalent to | 858 |
| common law and the civil law, we directed our efforts to finding a Quebec civil law equivalent to | 858 |
| English civil law audiences should be real right(droit réel). Accordingly, the four domestic | 864 |
| the civil law notion of real right(droit réel) so that, on the basis of the definition that we | 868 |
| Civil Code of Quebec, L.Q. , c. . | 900 |
| BARSALOU, P., Limpact des particularités du droit civil dans lapplication des lois fiscales, | 910 |
| BEAUREGARD, P.-J., Interaction du droit civil et de la Loi de limpôt () Canadian Tax | 912 |
| avec le droit civil québécois et le bijuridisme canadien, Congrès , Montréal, Association de | 920 |
| MIGNEAULT, P.-B., Le droit civil canadien basé sur les Répétitions écrites sur le Code | 928 |
| civil de Frédéric Mourlon, volume , Montréal, C.Théoret, . | 928 |
| civil , volume Collectif, Ste-Foy, P.U.L. . | 934 |
| PIERRE, B., Classification of Property and Conceptions of Ownership in Civil and | 936 |
| governed by the law as to property and civil rights, which is a subject assigned to the provinces | 1000 |
| and territories may exclusively make laws on property and civil rights in their jurisdiction. | 1004 |
| fiscales fédérales avec le droit civil québécois et le bijuridisme canadien, Congrès , | 1044 |
| P.-B. Migneault, Le droit civil canadien basé sur les Répétitions écrites sur le Code | 1054 |
| civil de Frédéric Mourlon, volume , Montréal, C.Théoret, , p. . | 1054 |
| Barbara PIERRE, Classification of Property and Conceptions of Ownership in Civil and | 1056 |
| du Code civil , volume , Collectif, Ste-Foy, P.U.L. . | 1066 |
| 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 |