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 APPROPRIATED..................1
the civil law, a distinction is made between corporeal property (things that can be  appropriated ) 1608
 
 APPROVAL......................1
cannot assign their rights as they please without some  approval  by the marina. It can therefore 1174
 
 APPROVED......................1
return for the payment of a royalty. . . . The prevailing view among authors, which is  approved  170
 
 APPURTENANCE..................1
servient estate. It is also tied to the dominant estate as an  appurtenance  if that estate is 806
 
 APPURTENANCES.................1
For example, land and its  appurtenances , such as buildings. 3186
 
 APRIL.........................1
Means Motion made public by the Minister of Finance of Canada on  April  , . A supply 1492
 
 ARBITRATE.....................1
ownership. It therefore seems legitimate for the state to  arbitrate  that conflict.1944
 
 ARBITRATION...................1
transaction,  arbitration  agreements. 3546
 
 ARCHAMBAULT...................1
 ARCHAMBAULT , N., Le louage in La Collection de droit du Barreau du Québec - 3032
 
 AREA..........................7
creates a legal vacuum in this  area  in Quebec civil law, as we will see in our analysis. Any 98
The traditional definition on which nearly all of the case law in this  area  relies dates back to 244
common law courts in considerably altered the legal landscape in the  area  of property law 406
particular  area , without words to that effect. 1576
and diligent and to the usual by-laws and restrictions that exist in this  area  (arts. and 2142
boarding house or health institution or a dwelling in which over one-third of the floor  area  is 2198
must now be interpreted in light of the various statutes and regulations governing this  area . 2308
 
 AREAS.........................3
has also spread into the province, governing a number of  areas  of the law. In such 200
this type of legal relationship more common in  areas  in which a lease, with its many restrictions 380
the property or at least exclusive possession of the unit leased, not including the common  areas , 2128
 
 ARENA.........................6
licences, such as an admission ticket to see a movie in a theatre or a race in an  arena  or 332
 arena . 1226
right of continuous use for example, the periodic rental of an  arena . Well before the decisions 1284
circumstances. The same is true of a licence to use an  arena , since general control of the arena is 2094
circumstances. The same is true of a licence to use an arena, since general control of the  arena  is 2094
purchases a ticket to see a movie or a race in an  arena , as we saw in Chapter I of our study.2244
 
 ARENAS........................4
in  arenas  operated by or on behalf of municipalities. Both the municipalities and the municipal 1220
 arenas  were public service bodies under subsection () of the Act. MTHL entered into 1222
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
 
 ARESIMPLYNOT..................1
argument effectively adds words to the Act which  aresimplynot  present. Thus, the tax 1312
 
 ARGUE.........................1
parties  argue  that there is a lease or a licence, depending on their respective interests. Landlords 636
 
 ARGUED........................10
to the licensee. The licensee therefore  argued  that, since there was no such clause, the licence 456
was irrevocable or even perpetual. The licensor  argued  that the licence was revocable and that 456
lessee  argued  that, notwithstanding the terminology used in the agreement, he was a licensee 720
CNR  argued  that the agreement gave it an easement, the servient estate being the drawbridge 832
where the term similar arrangement is used, can it be  argued  that Parliament was aiming, inter 942
The society  argued  that the conditions for the formation of a lease or licence had not been met 1012
leased property. It  argued  that the conditions for the formation of a licence are as follows: the 1020
resort  argued  that the agreement was not a lease of an immovable but rather an innominate 2210
However, the respondent  argued  that, since the lessee shared the use of the slopes, the ski tows 2226
law. In order to deny a deduction to a taxpayer, the respondent  argued  that it was 2598
 
 ARGUES........................1
one party  argues  that there is a lease and the other that there is a licence, that intention will be 314
 
 ARGUING.......................2
 arguing  that the owner had not served on it the notice required by the Landlord and Tenant 690
T.C.C.'s decision, Revenue Canada took the position that the supply was taxable,  arguing  that, 1254
 
 ARGUMENT......................2
 argument  effectively adds words to the Act which are simply not present. Secondly, 1272
 argument  effectively adds words to the Act which aresimplynot present. Thus, the tax 1312
 
 ARGUMENTS.....................1
factum for the cross-appeal is especially revealing in the circumstances. One of the  arguments  2254
 
 ARISE.........................8
It is in this context that we are proposing to analyse the problems that  arise  in applying the 94
 arise  in daily practice. 230
licences in Quebec civil law will therefore, very fortunately, not  arise  with easements and 1400
C.C.Q.). Since a licence in the common law may also  arise  from a juridical fact, the condition 2418
intended for them? In the case of burial plots, this problem apparently does not  arise , since the 2502
would  arise  not only in the case of an agreement conferring continuous possession or use of 2526
The problems that exist in applying the concept of licence in the E.T.A.  arise  out of a situation of 2628
that can be given to that term and seen that application problems  arise  only in a property 2668
 
 ARISEN........................1
develop. But as a response to problems which had  arisen , the Errington rule (without 586
 
 ARISES........................11
It is an equity well recognised in law. It  arises  from the expenditure of money by a 520
 arises  out of a contract between two individuals and that does not confer on the licensee any 534
The licence versus bailment issue often  arises  in a parking context. The courts have 880
licence that exists between the two individuals  arises  out of a juridical fact and is recognized as 1708
or equitable principles? If such a right exists, we believe that it  arises  not from the existence of 1846
The question that  arises  is the following: what would be the situation in the civil law? Is exclusive 2096
Next, the problem  arises  in one of three possible situations: situations of unijuralism, situations of 2620
semi-bijuralism and situations of apparent bijuralism. A situation of unijuralism  arises  when a 2620
both the English and French versions of the statute. A situation of semi-bijuralism  arises  2622
common law. Finally, a situation of apparent bijuralism  arises  where the vocabulary used 2626
 arises  in applying paragraph (f) of Part VI of Schedule V of the E.T.A. in Quebec by 2814
 
 ARISING.......................1
At common law the relation of landlord and tenant is a contractual one,  arising  when 596
 
 ARMED.........................1
 armed  with exclusive possession can keep out strangers and keep out the landlord 654
 
 ARNOLD........................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
 
 AROSE.........................2
dispute  arose  between the deceased's widow and the daughter-in-law, who by then was 548
(hereinafter CNR), that was using a drawbridge owned by the Crown. The dispute  arose  814
 
 ARRANGEMENT...................63
... Licences and the expression lease, licence or similar  arrangement  26
licence or similar  arrangement  and the terms lease and similar arrangement found therein are 904
licence or similar arrangement and the terms lease and similar  arrangement  found therein are 904
where the term similar  arrangement  is used, can it be argued that Parliament was aiming, inter 942
similar  arrangement , to define other terms or expressions found in the E.T.A. The definition of 946
expression lease, licence or similar  arrangement , an expression that we will examine in the next 956
of lease, licence or similar  arrangement , but does not include an office or employment;962
... Licences and the expression lease, licence or similar  arrangement  962
similar  arrangement . The importance of this expression becomes clear when one considers the 964
sale or by way of lease, licence or similar  arrangement . The Department of Finance 966
Throughout Part IX of the Act, the expression lease, licence or similar  arrangement  is used in 968
similar  arrangement  in that, although possession of the property is transferred to the other 974
 arrangement ), only a sale permits ownership of the property to be transferred to the other 976
 arrangement , of the use or right to use real property or tangible personal property shall be 990
Despite the importance of the expression lease, licence or similar  arrangement  and the 998
determining whether a supply is made by way of lease, licence or similar  arrangement  is as 1002
follows: It is more appropriate to distinguish the  arrangement  from a 'sale' than to try to 1002
non-profit society could be characterized as a lease, licence or similar  arrangement . The 1008
and that a valid similar  arrangement  could exist only if most of the elements essential to the 1014
With regard to a similar  arrangement , the society referred to Ontario Regional Assessment 1022
simply had to determine whether it was an  arrangement  similar to a lease or licence:1030
meaning of the words or a similar  arrangement , I do not think that I must decide on 1032
whether this  arrangement  is a lease or a licence, but was it a similar arrangement. In 1032
whether this arrangement is a lease or a licence, but was it a similar  arrangement . In 1032
expression similar  arrangement , taxpayers would merely have to word their agreements so that 1044
strictly leases or licences. The term similar  arrangement is not defined in the Act. 1050
Administratively, it is interpreted as an  arrangement  which is not strictly a lease nor a 1052
 arrangement  could be viewed as an arrangement whereby one of the parties is either 1054
arrangement could be viewed as an  arrangement  whereby one of the parties is either 1054
Revenue Canada has provided examples of what it considers an  arrangement  similar to a lease 1056
of sale is granted by way of lease, licence or similar  arrangement . Similarly, Revenue Canada's 1060
 arrangement  similar to a lease or licence. It is equated with a long-term lease in the common 1062
similar  arrangement . In a timesharing context, the Department characterized usufruct as follows:1066
(C.C.Q.) as a supply of real property by way of lease, licence or similar  arrangement . 1068
As such the supplier of usufruct rights under the timeshare  arrangement  will be viewed 1070
as making supplies by way of lease, licence or similar  arrangement  that are one week in 1070
means by similar  arrangement . However, the terms lease and licence remain undefined in 1074
 arrangement  can lead to surprising results in some circumstances. 1122
or similar  arrangement  for a period of less than one month, where the supply is made in 1196
Strangely, the expression similar  arrangement  was removed from the paragraph, reducing GST 1206
lease, licence or similar  arrangement  gave rise to a problem in applying the provision, as we 1210
whether the supply was made by way of lease, licence or similar  arrangement  for a period of 1236
supply. When Parliament uses the expression lease, licence or similar  arrangement , 1246
lease, licence or similar  arrangement  for a period of less than one month. On appeal from the 1252
month modified a supply of . . . real property and not lease, licence or similar  arrangement , 1256
be made by way of lease, licence or similar  arrangement . It is in the nature of a lease, 1274
licence or similar  arrangement  to allow a person to use a given property for a limited 1274
similar  arrangement  was for a period of more than one month and was therefore exempt 1280
similar  arrangement  and the terms found therein should be interpreted. However, since those 1354
Since the legislative amendment eliminating the words similar  arrangement  from 1372
lease or a licence, as a similar  arrangement  (similar to those in the nature of easements) 1406
where appropriate. The parties to and the terms of the  arrangement , the nature of the 1406
lease, licence or similar  arrangement . 1532
by way of lease, licence or similar  arrangement  rather than by way of sale. That 2508
similar  arrangement , an agreement that would be a licence in the common law but an 2512
 arrangement . The tax authorities' interpretation of these terms clearly shows that an agreement 2514
possession and use of real property, it can be characterized as a similar  arrangement . This 2516
However, in so far as the expression lease, licence or similar  arrangement  has not been used in 2522
expression lease, licence or similar  arrangement  do not create application problems for 2674
be characterized as a similar  arrangement  in Quebec without it being necessary to specifically 2678
expression lease, licence or similar  arrangement  or alone, is a meaningless term in Quebec civil 2682
 arrangement  in the English version and by way of bail, permission ou accord semblable in 2702
similar  arrangement  followed by the criterion of continuous possession or use would mean that 2818

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