| |
|
AGREEMENTS....................41
|
| There is nothing in the leases or the sales agreements which suggests that the lessors | 728 |
| the lessees. Not only do the agreements in question give exclusive possession to the | 730 |
| property that had been damaged. The Court examined the written agreements describing the | 824 |
| agreements are read as a whole, there was no intention to create easements. The | 838 |
| expression similar arrangement, taxpayers would merely have to word their agreements so that | 1044 |
| several agreements to use the various arenas during its fiscal period of January to December | 1222 |
| , . The agreements provided for the use of the arenas on specific days and at | 1224 |
| the agreements were made in the course of a business carried on by a municipality or municipal | 1226 |
| made of ice surfaces under the various agreements was for periods of less than one | 1276 |
| nature and purpose of the agreements under which such use was granted. | 1278 |
| real property under agreements providing for the use of the property only a few times a day, | 1294 |
| It goes without saying that the treatment of agreements that had been characterized as similar | 1380 |
| treated as being outside the scope of (f), effective for agreements entered into after | 1388 |
| on the procedure to be used to determine the tax treatment for such agreements : | 1404 |
| contractual commitment. Just think of agreements between a marina and boat owners for the | 1424 |
| available, no matter what agreements the marina has entered into with other seasonal or daily | 1550 |
| agreements that, while having several characteristics of leases, are not leases. They are | 1738 |
| precarious occupation agreements , innominate contracts that can be defined as | 1738 |
| Alongside leases, precarious occupation agreements are considered valid by the courts | 1746 |
| Like licences, precarious occupation agreements developed and became popular in France | 1752 |
| Precarious occupation agreements therefore resulted from friendships or exceptional | 1756 |
| of acts of war entered into precarious occupation agreements while they were away so | 1760 |
| precarious occupation agreements has been as problematic as in the common law. This is | 1766 |
| because those two agreements have the same purpose, namely providing enjoyment of the thing | 1766 |
| The similarity between licences and precarious occupation agreements is striking. That similarity | 1788 |
| elements that the courts characterize the agreements submitted to them as leases or | 1966 |
| lessees for the same period under two different agreements (we are not concerned here with | 2160 |
| regards the interpretation of such agreements by the tax authorities and possibly the courts, | 2452 |
| lease? Does it not have the effect of subjecting agreements to a tax treatment that was not | 2502 |
| civil law, agreements that would be contractual licences in the common law but that do not | 2518 |
| The Department of Finance's current tax policy is to tax agreements that are licences, as defined | 2532 |
| by the common law, in all Canadian provinces regardless of the name that such agreements may | 2534 |
| agreements that are licences in the common law has the effect of exempting, in Quebec, even | 2536 |
| more agreements that should be taxable according to the Department of Finance's tax policy. | 2536 |
| That is therefore why we believe that agreements that would be licences in the common law can | 2538 |
| encompass rights or agreements that are not characteristic of licences while being general to | 2766 |
| paragraph (f) will still be problematic. Some agreements characterized as licences in the | 2792 |
| agreements are given the same tax treatment? | 2800 |
| agreements would not have to be characterized as leases or licences in the civil law. To comply | 2818 |
| agreements entered into before September , . | 3476 |
| transaction, arbitration agreements . | 3546 |
| |
|
AGREES........................1
|
| agrees that, in an emergency, the Management of the port of refuge can change the | 1134 |
| |
|
AIMING........................1
|
| where the term similar arrangement is used, can it be argued that Parliament was aiming , inter | 942 |
| |
|
AINSWORTH.....................2
|
| and Lord Wilberforce in National Provincial Bank Ltd. v. Ainsworth .They could not | 564 |
| National Provincial Bank Ltd. v. Ainsworth , A.C. (H.L.). | 2924 |
| |
|
AKIN..........................1
|
| payment hence the term chattel, akin to cattle); id. | 3186 |
| |
|
AL............................5
|
| Cherry v. Petch et al ., O.W.N. . | 2886 |
| Re Canadian Pacific Hotels Ltd. and Hodges et al . (), D.L.R. (d) (Co. Ct.). | 2938 |
| Re Totem Tourist Court and Skaley et al ., O.R. (Dist. Ct.). | 2942 |
| PATRY, R., et al ., Droit des biens, vol. , La Clef (Canadian Bar Association, ). | 3104 |
| Cherry v. Petch et al ., O.W.N. ; taken from R. Megarry and | 3382 |
| |
|
ALBEIT........................2
|
| is in the real sense his land albeit temporarily and subject to certain restrictions. A tenant | 654 |
| is in the real sense his land albeit temporarily and subject to certain restrictions. | 2056 |
| |
|
ALBERT........................2
|
| article C.C.Q. As Mr. Justice Albert Mayrand, formerly of the Quebec Court of Appeal, | 192 |
| Albert Mayrand, À quand le trépas du 'trespasser'? () : Revue du | 3214 |
| |
|
ALBERTA.......................2
|
| Alberta : | 2866 |
| example, in Alberta , see the Residential Tenancies Act, R.S.A. , c. R-.; in New | 3638 |
| |
|
ALCOHOLIC.....................1
|
| permit, quota or similar right in respect of the importation of alcoholic beverages. This type of | 910 |
| |
|
ALIA..........................5
|
| In the context of intellectual and industrial property, a licence may be, inter alia , translation a | 166 |
| alia , at those other types of licences? Unfortunately, the Act alone does not enable us to answer | 942 |
| rights. The mooring rules state, inter alia : | 1128 |
| of licence may be defined, inter alia , as a non-exclusive right to use real property granted to a | 1482 |
| Sutton Inc. In that case, the Federal Court had, inter alia , to determine whether the | 2246 |
| |
|
ALIENATION....................1
|
| or the alienation of the pseudo-dominant land generally ends the servitude. | 1678 |
| |
|
ALIENO........................1
|
| land and not the owner thereof. According to the in alieno solo principle, an individual cannot | 808 |
| |
|
ALLEN.........................2
|
| ALLEN , R.E., The Concise Oxford Dictionary, th ed. (Oxford: Clarendon Press, ). | 3096 |
| Id. See also R.E. Allen , The Concise Oxford Dictionary, th ed. (Oxford: | 3204 |
| |
|
ALLOCATE......................1
|
| to change the organization of the spaces and allocate another space to a user for one reason or | 1172 |
| |
|
ALLOCATED.....................1
|
| that space is only one among many, despite the fact that a space is specifically allocated to each | 1170 |
| |
|
ALLOW.........................9
|
| performance to allow him to come in. | 490 |
| licence or similar arrangement to allow a person to use a given property for a limited | 1274 |
| the concept of personal servitude does not allow the common law concept of licence to be fully | 1688 |
| her rights confirmed and to oblige the licensor to allow him or her to enter the premises in | 1822 |
| right in the property and therefore no interest that would allow court proceedings to be brought | 2170 |
| and that such a characterization would not allow that objective to be attained: | 2256 |
| for problematic situations that would allow that statute in particular to be applied fairly and | 2586 |
| This type of drafting would allow these two concepts to be defined using terminology specific to | 2720 |
| allow for some flexibility in its application. However, the definition will have to include all the | 2768 |
| |
|
ALLOWANCE.....................1
|
| manufacturing and processing profits, an investment tax credit and capital cost allowance for | 2248 |
| |
|
ALLOWED.......................4
|
| expenditure, he will be allowed to remain there. It is for the court to say in what way the | 522 |
| of lease, for which an exemption was allowed only if the lease provided for the right to use real | 1316 |
| of a third person where that person is also a lessee or a person whom the lessor has allowed to | 2116 |
| these financial and commercial transactions. In operational terms, it also allowed | 2592 |
| |
|
ALLOWS........................9
|
| contract allows them to determine the rights and obligations of each contracting party. | 306 |
| This definition allows us to identify the rights that Parliament distinguishes from licences, such as | 950 |
| leased property to a third person if the contract so allows . However, it is ultimately the parties' | 1164 |
| This definition allows us to identify the elements essential to the formation of a lease: the lessor | 1926 |
| This definition of a contract of lease allows us to identify the essential elements of a | 1962 |
| and in circumstances where the nature of the property so allows , the parties can agree on a | 2152 |
| the lessee from his or her obligations, the legislature allows the lessor to refuse to enter into a | 2332 |
| expression allows for the same tax treatment regardless of the applicable legal system. | 2510 |
| expression allows for the uniform application of the E.T.A. in all Canadian provinces. | 2676 |
| |
|
ALONGSIDE.....................2
|
| Alongside leases, precarious occupation agreements are considered valid by the courts | 1746 |
| Set of norms that developed alongside the common law in the Courts of Chancery | 3280 |
| |
|
ALTER.........................1
|
| with the tax policy concerning licences, other criteria might have to be added so as not to alter | 2820 |
| |
|
ALTERED.......................1
|
| common law courts in considerably altered the legal landscape in the area of property law | 406 |