| |
|
APPLIED.......................17
|
| licence must be applied in a Quebec civil law context. That concept, as understood in a | 56 |
| provisions of the Excise Tax Act that refer to it be interpreted and applied ? The purpose of this | 58 |
| we would judge if we applied the common law. Common law precedents are of no | 214 |
| beyond it in search of the rule which should be applied to varied situations that | 228 |
| decisions in which the test could not be systematically applied : | 664 |
| accomplished when the common law concept of licence must be applied in Quebec. Given that | 1112 |
| applied in Quebec civil law? | 1114 |
| the exemption under section of Part VI of Schedule V applied to MTHL unless the exclusion | 1234 |
| Schedule V of the E.T.A. was applied as intended by the tax authorities. The reason why | 1310 |
| Revenue Canada's interpretation was not applied by Stone J.A. in Metropolitan Hockey was | 1310 |
| amendment applied to supplies of real property made after September , . | 1478 |
| . . . Indeed, whenever a federal statute that is to be applied to Quebec resorts to a | 1576 |
| be applied uniformly to everyone so far as possible, whatever the legal system. | 2268 |
| the contract. That is why, in looking for the rules to be applied to an innominate | 2474 |
| for problematic situations that would allow that statute in particular to be applied fairly and | 2586 |
| provisions of the Act should be applied uniformly to everyone so far as possible | 2602 |
| province at the time the enactment is being applied . | 2654 |
| |
|
APPLIES.......................13
|
| applies . Unfortunately, the enormous historical and structural differences between those two | 54 |
| the liability of the ownerdefendant. The legal rule that applies to all victims is the rule set out in | 190 |
| applies to bare licences, which are automatically revoked by the death of the licensor or the | 526 |
| the things to which the right applies . Thus, subject to the terms of their agreement, the grantee | 786 |
| E.T.A., which applies where there is a self-supply of a multiple unit residential complex. | 1012 |
| of Part VI of Schedule V applies , in most cases the licensor and the licensee have a formal | 1422 |
| This latest amendment applies retroactively to supplies of real property made after | 1498 |
| The right of use (and not the property it applies to, which may be leased, except where | 1660 |
| not a lease within the meaning of the Act. Where the Act applies to both licences and | 2262 |
| Civil Code of Québec where the contract says nothing about the rule or principle that applies | 2464 |
| giving a term a meaning that applies to both the civil law and the common law. | 2642 |
| First of all, in so far as the E.T.A. applies to both Anglophone and Francophone taxpayers in | 2686 |
| law context, and permis d'occupation, which clearly applies to residential licences but | 2692 |
| |
|
APPLY.........................21
|
| traditions apply concurrently, interactively or even side by side. From this point of view, the | 76 |
| provisions apply to a taxpayer in Quebec or in one of Canada's other provinces. | 100 |
| of the Civil Code should apply to it. Some authors believe that, where a licence is free, it should | 172 |
| apply are common law or Quebec civil law principles. Historically, in the common law, the legal | 180 |
| assistance in the case at bar, and we must apply to them what Mignault J. wrote in | 216 |
| this concept of an interest in land does not apply to them, subject to one exception that we will | 298 |
| is not necessary to apply the review approach from Addiscombe Garden Estates Ltd. v. | 740 |
| have an easement on his or her own land. This could apply if an individual became the owner of | 810 |
| Parliament wanted the E.T.A.'s provisions to apply in a similar way to all types of licences or | 940 |
| way of transfer of ownership), unless the provision is intended to apply strictly to licences and | 970 |
| time provided the other exclusions to section do not apply . | 1390 |
| previous discussion will generally apply in a consistent manner in the province of Quebec and | 1398 |
| Department of Revenue had to apply this interpretation of paragraph (f) of Part VI of | 1508 |
| rules needed to apply the provisions of the federal statute involved? What happens when the | 1586 |
| therefore apply to any property loaned, whether or not the lender is the owner. In | 1856 |
| not yet been delivered to a competing lessee, the lessee can apply for specific performance and | 2162 |
| definite right, it will be necessary to apply the rules concerning contracts that are not translatory | 2174 |
| hands, the lessee, despite the fact that his or her title is older, will be able to apply only for the | 2178 |
| a provision specifically describing how certain concepts apply in Quebec strikes us as the most | 2662 |
| real rights in the common law. Thus, in order to apply the Act in Quebec, it would be preferable | 2742 |
| definition of permislicence. These comments also apply to the drafting of a definition of | 2744 |
| |
|
APPLYING......................24
|
| .. Problems applying the E.T.A.'s provisions in Quebec civil law | 28 |
| some problems in interpreting and applying federal statutes. According to a rule of statutory | 48 |
| rise to many problems in applying federal statutes, which must seek to harmonize with the | 84 |
| Quebec, the purpose of which is to prevent and remedy problems in applying federal | 92 |
| 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 |
| intangible property. The nature of a supply is important in applying the provisions concerning | 994 |
| .. Problems applying the E.T.A.'s provisions in Quebec civil law | 1116 |
| The following facts give rise to a problem in applying , in Quebec civil law, a provision of the | 1122 |
| lease, licence or similar arrangement gave rise to a problem in applying the provision, as we | 1210 |
| For purposes of applying the one month requirement in paragraph (f), the period or | 1298 |
| The tax authorities are not unaware of the problems that exist in applying certain provisions of | 1350 |
| Unfortunately, those tests are valid only for applying paragraph (f) in the common law | 1460 |
| applying the E.T.A. in Quebec, briefly explained the problems involved in applying paragraph | 1470 |
| applying the E.T.A. in Quebec, briefly explained the problems involved in applying paragraph | 1470 |
| licence must be filled by applying civil law principles in Quebec and common law principles in | 1584 |
| analogy was introduced in applying paragraph (f) of Part VI of Schedule V of the E.T.A. to | 1952 |
| purposes of applying paragraph (c) of Part VI of Schedule V of the E.T.A. and section | 2482 |
| to the long-term lease of an immovable, the Department, in applying the Act, refers to | 2494 |
| private law concepts in the E.T.A. without defining them. For the purposes of applying the Act's | 2612 |
| The problems that exist in applying the concept of licence in the E.T.A. arise out of a situation of | 2628 |
| applying the E.T.A. in Quebec, it would be worth drawing inspiration from the definition of | 2762 |
| arises in applying paragraph (f) of Part VI of Schedule V of the E.T.A. in Quebec by | 2814 |
| two legal systems can have major repercussions when applying provisions that, prima facie, | 2828 |
| |
|
APPREHEND.....................1
|
| The principles applicable in resolving a question of this sort are, I apprehend , these. It | 694 |
| |
|
APPROACH......................6
|
| However, a new approach could be discerned in Errington v. Errington and Woods, a | 544 |
| The review approach was followed by the Ontario Court of Appeal shortly thereafter in | 716 |
| is not necessary to apply the review approach from Addiscombe Garden Estates Ltd. v. | 740 |
| was similar to the review approach proposed in Addiscombe Garden Estates Ltd. v. | 844 |
| lease established by the Civil Code of Québec. This approach seems relevant in the | 1960 |
| Revenue Canada to plan and adopt a uniform and equitable approach at the national | 2592 |
| |
|
APPROACHES....................3
|
| and its approaches and the dominant estate being the railway trackage owned by it; that the | 832 |
| stipulated fees, were permitted to run their trains over the bridge and approaches . There | 840 |
| (bridges and approaches ). | 842 |
| |
|
APPROPRIATE...................16
|
| Before starting to look at the concept of licence, we have thought it appropriate to refer briefly | 112 |
| of the contract or for a period that the court considers appropriate in the circumstances. | 478 |
| However, if an injunction cannot be obtained at the appropriate time, as in Hurst v. Picture | 480 |
| finding on appropriate facts of a constructive trust may well be regarded as a beneficial | 588 |
| The question of what test is most appropriate was addressed again in Addiscombe Garden | 684 |
| appropriate effect, that is to say, it must be treated as a tenancy agreement as distinct | 700 |
| parameters. According to author David Sherman, the most appropriate technique for | 1000 |
| follows: It is more appropriate to distinguish the arrangement from a 'sale' than to try to | 1002 |
| where appropriate . The parties to and the terms of the arrangement, the nature of the | 1406 |
| than the borrower (art. C.C.Q.) and may, if that use is not appropriate , claim the property | 1906 |
| Before the most appropriate harmonization method for the E.T.A. can be identified, the problem | 2610 |
| appropriate one in the circumstances. The last section of our study therefore deals with the | 2662 |
| We prefer this term to others, such as permis, which is more appropriate in an administrative | 2690 |
| used in the chapter title, we feel that both terms are appropriate . | 2708 |
| would be appropriate to use civil law terms, such as real right (droit réel), nominate contract | 2722 |
| From this point of view, we consider it appropriate to include definitions in the E.T.A. to | 2834 |