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 ANTICIPATION..................1
licensor and the licensee therefore bind themselves in  anticipation  of those legal effects.1714
 
 ANTIQUES......................1
 antiques ); taken from R. Megarry and H.W.R. Wade, op. cit., note , p. . 3268
 
 ANXIETY.......................1
or shown no practical  anxiety  to stop his further frequenting the lands. Robert Addie 270
 
 ANYONE........................5
be revoked in breach of the contract. Neither the licensor nor  anyone  who claims 558
to  anyone , including the landlord or the owner of the premises. There is no lease if the owner 644
from the spring, is not owned by  anyone . At the very most, there can be an easement for the 778
binding on  anyone  who is not a party to the contract. This is therefore another distinction to be 1862
to the property to  anyone , even the landlord. Since this incident of the landlord's ownership is 2060
 
 ANYWHERE......................2
 anywhere  in the E.T.A. to translate the concept of a licence in property law, as defined by the 900
The precarious occupation agreement does not appear  anywhere  in the nominate 3552
 
 APART.........................3
system is complete in itself, and  apart  from the case where one system takes 226
the same in a property law case or in a contractual context? As we emphasized above,  apart  234
 Apart  from these reference points, we are aware that drawing up a definition of the concept of 2764
 
 APARTMENT.....................1
the case of an  apartment  building) and a clause authorizing the landlord to enter the 2064
 
 APERÇU........................1
GRENON, A. and L. BÉLANGER-HARDY, Éléments de la common law et  aperçu  2992
 
 APP...........................2
O'Neil v. Esquire Hotels Ltd. (), D.L.R. (d) (N.B.S.C.,  App . Div.). 2928
Plimmer and another v. Wellington Corporation (),  App  Cas , H.L. A.C. - 2932
 
 APPAH.........................1
 Appah  v. Parncliffe Investments Ltd., All E.R. , W.L.R. (C.A.). 2878
 
 APPARENT......................2
semi-bijuralism and situations of  apparent  bijuralism. A situation of unijuralism arises when a 2620
common law. Finally, a situation of  apparent  bijuralism arises where the vocabulary used 2626
 
 APPEAL........................14
article C.C.Q. As Mr. Justice Albert Mayrand, formerly of the Quebec Court of  Appeal , 192
 Appeal , the concepts of invitee and licensee had been referred to and found applicable by that 206
court. On  appeal  from that decision, the judges of the Supreme Court therefore had to decide 208
whether the Court of  Appeal  had rightly relied on those concepts to make its decision. Beetz J. 208
to stay during the war. The judges of the Court of  Appeal  could not find a contractual intention 682
Estates Ltd. v. Crabbe. The Court of  Appeal  had to rule on the nature of an agreement 686
The review approach was followed by the Ontario Court of  Appeal  shortly thereafter in 716
the facts of this  appeal , it is clear that the builder gives possession of a residential unit for 1034
and the Minister appealed the T.C.C.'s decision to the Federal Court of  Appeal  (hereinafter 1230
lease, licence or similar arrangement for a period of less than one month. On  appeal  from the 1252
 Appeal  inevitably deals with nominate contracts like sale, lease and mandate, it must 2458
passing that it is interesting to see that in the  appeal  case Her Majesty the Queen and 2596
whatever the legal system. . . . It is a matter for surprise that in the  appeal  at bar the 2602
because of the restrictions imposed by the landlord. In the present case, the Court of  Appeal  3362
 
 APPEALED......................2
pursuant to section of the Act. The application was denied. MTHL  appealed  to the T.C.C., 1228
and the Minister  appealed  the T.C.C.'s decision to the Federal Court of Appeal (hereinafter 1230
 
 APPEARANCES...................1
 appearances  and try to identify or specify the regime as complex as it is uncertain 2460
 
 APPEARS.......................3
There  appears  to be no case in which the point has been specifically raised and 422
 appears  to be that, whatever the label may have been attached to it, it in fact conferred 698
The document, superficially,  appears  to contain the so-called essentials of an easement. 836
 
 APPELLANT.....................5
determine the degree of liability of the respondent, which owned a hotel in which the  appellant  204
Class property under the Income Tax Act. According to the Court, the  appellant  was 2250
does not confer a right to the credits claimed by the  appellant . The Deputy Attorney 2264
Mont-Sutton Inc. . . . which was heard by this Court on June , , the  appellant  2596
 appellant  a deduction which is granted to taxpayers and businessmen operating under 2604
 
 APPELLANT'S...................1
the  appellant's  indicating their decision that the permission given by the licence would be 466
 
 APPLICABLE....................23
the Civil Code of Québecon January , , the civil law  applicable  in Quebec changed 86
rules  applicable  in determining the degree of liability of the ownerdefendant in such 180
Appeal, the concepts of invitee and licensee had been referred to and found  applicable  by that 206
accompanied by payment terms similar to those  applicable  to rent. However, in one 372
already mentioned. As for contractual licences, we can identify the  applicable  legal rule only 530
The principles  applicable  in resolving a question of this sort are, I apprehend, these. It 694
be concluded, based on the  applicable  tests, that the rights set out above give users a licence 1176
practical purposes, have been  applicable  to supplies made by way of lease. 1318
provincial private law principles are  applicable  in a field of exclusively federal jurisdiction only 1558
suppletive rules are  applicable  to federal legislation: 1562
determine whether licences can, through the general rules  applicable  to contracts, be 1602
personal obligations. According to the  applicable  rules of interpretation, the parties' intention is 1682
a right of retention based on the general principle  applicable  to all contracts under article 1844
C.C.Q. Does a licensee have a right of retention according to the  applicable  common law 1844
forgotten that licences are not subject to the various statutes  applicable  to leases, which is why 2312
obligational content of and legal regime  applicable  to complex contracts that have been 2456
 applicable  to economic relationships that cannot be placed in the traditional legal 2462
way of sale. Paragraph (c) of Part VI of Schedule V of the E.T.A. is therefore not  applicable  2504
expression allows for the same tax treatment regardless of the  applicable  legal system.2510
different terms to express the legal rule  applicable  to each legal system. This technique is 2634
We should specify that the definitions in the Federal Real Property Act are  applicable  in an 2746
with the tax policy  applicable  to consumption taxes. We believe that the recommendations we 2838
This therefore makes section of Part VI of Schedule V of the E.T.A.  applicable .3458
 
 APPLICANT.....................2
Nonetheless, the  applicant  (Revenue Canada) contends that the phrase for a period of 1268
 applicant  was manufacturing snow for lease so as to be entitled to claim a credit for 2248
 
 APPLICATION...................44
THE EXCISE TAX ACT AND THE  APPLICATION  OF THE COMMON LAW CONCEPT OF LICENCE IN A QUEBEC CIVIL LAW CONTEXT 0
legal traditions sometimes lead to inequities in the  application  of such statutes.54
combines the  application  of these legal traditions in the two official languages, English and 80
 application  may lead to different treatment or even inequities, depending on whether the 100
usually prefer the creation of a bare licence to avoid the  application  of landlord and tenant acts, 638
legal relationship whatsoever: There is one golden rule which is of very general  application , 678
Part VI of Schedule V of the E.T.A., the  application  of which is problematic in Quebec.996
they could not be characterized as leases or licences in order to avoid the  application  of the 1044
examples. We will look more specifically at the  application  of one paragraph, namely 1118
This comparison between the  application  of that paragraph in Quebec civil law and in the 1186
MTHL filed a GST rebate  application  in respect of amounts paid in error on January , 1228
pursuant to section of the Act. The  application  was denied. MTHL appealed to the T.C.C., 1228
that taxpayers saw the  application  of paragraph (f) differently. The issue in Metropolitan 1286
 application  of paragraph (f) similar in the common law provinces and in Quebec. The rental 1332
the other provinces. The problems we have seen with the  application  of common law 1400
League case remained unresolved in Quebec for the  application  of both the GST and the QST, 1480
intelligent  application  of that statute. The implicit dependency of federal legislation is 1580
Since the circumstances leading to the  application  of the E.T.A.'s provisions at issue in our study 1716
 application  of the legislation governing leases: 1754
it was important to promote the equitable  application  of the Act's provisions throughout Canada 2256
 application  of this provision than the situation described above, and it strikes us as being 2280
 application  of certain legislative provisions where the facts indicate that the contract in question 2478
facilitates the  application  of our federal statutes, such as the E.T.A. Thus, it is perhaps a matter 2582
necessary to translation ensure a fair and equitable  application  of the Act throughout 2600
particularly useful when it is necessary to clearly delimit the  application  of a legal rule in Quebec 2634
in a definition that describes the statute's  application  for the province of Quebec specifically, 2640
three fundamental objectives: the  application  of the provisions must be uniform in all Canadian 2644
that can be given to that term and seen that  application  problems arise only in a property 2668
licences so as to create perfect uniformity of  application  in every Canadian province.2672
expression lease, licence or similar arrangement do not create  application  problems for 2674
expression allows for the uniform  application  of the E.T.A. in all Canadian provinces. 2676
of the term real property in section (), which contains a definition for the  application  of 2716
the term immovable property in Quebec and a definition for the  application  of the term real 2718
allow for some flexibility in its  application . However, the definition will have to include all the 2768
 application  of the E.T.A. in Quebec, the leaselicence characterization for the purposes of 2786
While this solution seems ideal in theory, we believe that the practical  application  of 2792
the  application  of the E.T.A. in Quebec. From this standpoint, we feel that the wording of the 2806
the purposes of the E.T.A. or certain provisions thereof, the  application  of those provisions in 2812
other legal systems. However, there comes a time when the  application  of federal legislation is 2832
facilitate the  application  of provisions referring to concepts that are fundamentally different in the 2836
PIZZIO, J-M., La notion de convention d'occupation précaire et son  application  3082
 Application  of the Civil Code of Québec to the Federal Government in . 3166
Hence the  application  of paragraph (f) before the amendment, that is, for 3474
J.M. Pizzio, La notion de convention d'occupation précaire et son  application  3560

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