| |
|
ALTERNATELY...................1
|
| Thus, for the purposes of our study, we will use the term licence in English and alternately the | 242 |
| |
|
ALTERNATIVE...................2
|
| the only alternative to a perpetual licence is an instant termination of the respondents' | 468 |
| all the essential elements for the formation of a contract of lease are present or, in the alternative , | 2788 |
| |
|
ALTERNATIVELY.................1
|
| contract will be relied on before trespass. Alternatively , the licensor could rely on article | 2780 |
| |
|
ALTERS........................1
|
| licence properly passeth no interest, nor alters or transfers property in anything, but only makes | 246 |
| |
|
AMBIGUITY.....................1
|
| be placed on the private law definitions even though this creates some ambiguity . That is why | 2712 |
| |
|
AMEND.........................5
|
| In light of that situation, Parliament decided in to end the debate and amend | 1290 |
| amend certain Acts in order to ensure that each language version takes into account the | 2852 |
| amend certain Acts in order to ensure that each language version takes into account the | 2854 |
| with the civil law of the Province of Quebec and to amend certain Acts in order to ensure | 3694 |
| and to amend certain Acts in order to ensure that each language version takes into | 3718 |
| |
|
AMENDED.......................11
|
| Paragraph (f) has been amended twice by Parliament since the introduction of the E.T.A. in | 1192 |
| In , paragraph (f) was amended to exempt only the supply of real property by | 1474 |
| Income Tax Act, R.S.C. , th Supp., c., as amended . | 2846 |
| Excise Tax Act, R.S.C. , c. E-, as amended . | 2848 |
| Act respecting the Québec sales tax, R.S.Q., c. T-., as amended . | 2860 |
| R.S.C. , c. E-, as amended (hereinafter also the Act). | 3168 |
| a) R.S.Q., c. T-., as amended (hereinafter A.Q.S.T.) | 3452 |
| Amended by S.C. , c. , subs. (). | 3468 |
| R.S.C. , th Supp., c., as amended . | 3630 |
| paragraph (f) be amended to make all supplies of real property by way of licence taxable. | 3674 |
| R.S.C., c. I-, as amended by Bill S-, A First Act to harmonize federal law | 3694 |
| |
|
AMENDMENT.....................21
|
| ... Paragraph (f) before the legislative amendment | 32 |
| ... Paragraph (f) since the legislative amendment | 32 |
| The first legislative amendment dates back to , when it was proposed to make all | 1198 |
| have already seen. Before the amendment , the distinction between a lease and a licence did not | 1210 |
| this point and better understand the source of the amendment , we will look at Attorney | 1216 |
| granted by the parties' agreement. The amendment was thus directed particularly at supplies of | 1294 |
| amendment turned out to be insufficient to ensure that paragraph (f) of Part VI of | 1308 |
| Parliament proposed a second legislative amendment to paragraph (f) in . Thus, for | 1320 |
| Fortunately, this amendment , which added the qualifier where the period throughout | 1328 |
| However, this legislative amendment resolves only part of the inequity problem. As we have | 1340 |
| ... Paragraph (f) before the legislative amendment | 1348 |
| The legislative amendment confirmed that interpretation and cast aside Stone J.A.'s | 1368 |
| ... Paragraph (f) since the legislative amendment | 1372 |
| Since the legislative amendment eliminating the words similar arrangement from | 1372 |
| amendment applied to supplies of real property made after September , . | 1478 |
| However, even after the amendment , the problem raised in the Metropolitan Toronto Hockey | 1478 |
| That was why another amendment to paragraph (f) was proposed in the Notice of Ways and | 1492 |
| This latest amendment applies retroactively to supplies of real property made after | 1498 |
| paragraph (f) of Part VI of Schedule V of the E.T.A. since the legislative amendment , | 2522 |
| occurred with the legislative amendment . The use of the expression lease, licence or | 2816 |
| Hence the application of paragraph (f) before the amendment , that is, for | 3474 |
| |
|
AMENDMENTS....................6
|
| .. Legislative amendments to paragraph (f) of Part VI of Schedule V | 30 |
| authorities' various interpretations of paragraphs (f), two legislative amendments enable us to | 1190 |
| .. Legislative amendments to paragraph (f) of Part VI of Schedule V | 1192 |
| amendments to the provision thus made it possible to provide a partial answer to the above | 1472 |
| Amendments to the GST Introduced (September , ). | 3116 |
| Amendments to the GST Introduced (Ottawa: Government Publications, September , | 3470 |
| |
|
AMERICAN......................2
|
| Re British American Oil Co. Ltd. v. De Pass, in which the Court once again had to | 716 |
| Re British American Oil v. De Pass, O.R. , D.L.R. (d) . | 2938 |
| |
|
AMOUNTING.....................1
|
| account, to be regarded as amounting only to a licence in law. The whole of the | 696 |
| |
|
AMOUNTS.......................2
|
| amounts of tax. The objective of horizontal equity is attained when two taxpayers in the same | 1110 |
| MTHL filed a GST rebate application in respect of amounts paid in error on January , | 1228 |
| |
|
AMPLY.........................1
|
| to a licence. That is by no means the only ground for the judge's decision. It is amply | 2080 |
| |
|
ANALOGOUS.....................1
|
| analogous to that of a usufructuary. In particular, the right of enjoyment implies that the | 1780 |
| |
|
ANALOGY.......................2
|
| analogy was introduced in applying paragraph (f) of Part VI of Schedule V of the E.T.A. to | 1952 |
| The analogy between an interest in land in the common law and a real right in the civil law is far | 1994 |
| |
|
ANALYSE.......................5
|
| It is in this context that we are proposing to analyse the problems that arise in applying the | 94 |
| specifically in the E.T.A. We will then analyse the problems that exist in applying that concept in | 104 |
| The purpose of this section is not to thoroughly analyse the concept of lease in the common law | 592 |
| as a lease in the civil law? We will analyse these questions in the next section of our study. That | 1554 |
| at this point to analyse the contract of lease, an onerous contract closely related to loan for use. | 1920 |
| |
|
ANALYSING.....................2
|
| will return to it in analysing licences in a Quebec civil law context. | 176 |
| As we stated when analysing the supply of mooring rights, the Department's view is that a | 1240 |
| |
|
ANALYSIS......................16
|
| creates a legal vacuum in this area in Quebec civil law, as we will see in our analysis . Any | 98 |
| However, in Booker v. Palmer, an analysis of the parties' intention showed not only that | 676 |
| sometimes insufficient to decide the question, a more thorough analysis of the agreement in | 758 |
| bailment. While a thorough analysis is not necessary for the purposes of our study, suffice | 872 |
| Our analysis of licences has so far been limited to the field of property law in the common law. | 892 |
| What is relevant for the purposes of our analysis is that, according to the interpretation they | 1150 |
| (f) of Part VI of Schedule V in Quebec. An analysis of the circumstances surrounding the | 1470 |
| analysis will be important in seeking solutions for harmonizing paragraph (f) of Part VI of | 1554 |
| are almost exclusively contractual in nature, our comparative analysis of licences in the common | 1716 |
| in our analysis of the concept of licence in intellectual property, some comparisons | 1734 |
| with civil law leases. A detailed analysis of the contract and an examination of the parties' | 2318 |
| law context. Our analysis of the concept of licence in the common law has ultimately enabled us | 2670 |
| SHERMAN, D., David Shermans Analysis in GST Partner (CD-ROM) (Scarborough: | 3056 |
| D. Sherman, David Shermans Analysis in GST Partner (CD-ROM) | 3424 |
| administrative position and that an analysis of easements in the common law and servitudes in | 3494 |
| analysis is beyond the scope of our research. | 3496 |
| |
|
ANALYZE.......................1
|
| so much is conceded. In these circumstances it is unnecessary to analyze minutely the | 746 |
| |
|
ANASTASIA.....................2
|
| Canada in Anastasia Rubis v. Gray Rocks Inn Ltd. In that case, the Court had to | 204 |
| Anastasia Rubis v. Gray Rocks Inn Limited, S.C.R. . | 2876 |
| |
|
ANGER.........................4
|
| ANGER , H.D. and J.D. HONSBERGER, Canadian Law of Real Property (Toronto: | 2966 |
| OOSTERHOFF, A.H. and W.B. RAYNER, Anger and Honsberger Law of Real Property, | 3018 |
| Sweet and Maxwell Limited, ), p. ; A.F. Oosterhoff and W.B. Rayner, Anger and | 3172 |
| Taken from A.F. Oosterhoff and W.B. Rayner, Anger and Honsberger Law of | 3372 |
| |
|
ANGLOPHONE....................1
|
| First of all, in so far as the E.T.A. applies to both Anglophone and Francophone taxpayers in | 2686 |
| |
|
ANIMALS.......................1
|
| Both specific restitution and monetary restitution were possible (often animals were used for | 3184 |
| |
|
ANNEXED.......................2
|
| A right annexed to land to utilize other land of different ownership in a particular manner | 800 |
| was no intention to create any rights annexed to land, or any interest in land. . . . At | 840 |
| |
|
ANNUITIES.....................1
|
| and of association, deposit, loan, suretyship, annuities , insurance, gaming and wagering, | 3544 |
| |
|
ANSTALT.......................3
|
| Following these few fluctuations in the case law, the court in Ashburn Anstalt v. Arnold | 578 |
| Anstalt v. Arnold, a contractual licence in the common law is not enforceable against a | 1858 |
| Ashburn Anstalt v. Arnold, Ch. , All E.R. . | 2878 |
| |
|
ANSWERS.......................1
|
| form? What civil law institution is most similar to that concept? Finally, our answers will lead us | 108 |