| |
|
ALINÉAS.................2
|
| droit sont présentés les uns à la suite des autres. Le doublet est avec alinéas lorsque les | 796 |
| notions propres à chaque système de droit sont présentées dans des alinéas différents. Il va | 798 |
| |
|
ALL.....................3
|
| It is evident that the rights of the parties to the contract and all matters | 268 |
| account above all are the real nature of the contracts and their effects on the | 342 |
| intended to include all leases, even emphyteusis, which is a lease by which the proprietor of an | 518 |
| |
|
ALLANT..................1
|
| allant dun simple intérêt en tant que locataire jusquau fief simple, lintérêt le plus complet dans | 1012 |
| |
|
ALLARD..................2
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| La Cour d'appel du Québec dans l'affaire Ville de Québec c. Cie d'immeubles Allard | 1094 |
| Québec dans laffaire Ville de Québec c. Cie d'immeubles Allard Ltée, a conclu que, sous | 1116 |
| |
|
ALLOCATION..............1
|
| ou acquisition dun bien aux fins d allocation du coût en capital lorsque les | 490 |
| |
|
ALLOCUTION..............1
|
| Notes pour une allocution de lhonorable Anne McLellan, ministre de la Justice du | 1370 |
| |
|
ALLÈGE..................1
|
| à lavenir car bien que cette technique allège le texte, on la déconseille dans la plupart des cas | 942 |
| |
|
ALTOGHETHER.............1
|
| debt in question here it would be extinguished altoghether . | 456 |
| |
|
AMARRAGE................4
|
| droits d amarrage saisonniers - usage dun ponton damarrage pour la saison - était taxable | 1298 |
| droits damarrage saisonniers - usage dun ponton d amarrage pour la saison - était taxable | 1298 |
| Revenu Québec conclut que le ponton d amarrage a été fourni par bail dune durée de plus de | 1302 |
| droits d' amarrage saisonniers, septembre . | 1626 |
| |
|
AMBIGUÏTÉ...............2
|
| aucune ambiguïté quant à lobjectif poursuivi. Ainsi, un contribuable de la Colombie- | 210 |
| dêtre une source éventuelle d ambiguïté ou de confusion. Lexemple suivant illustre bien ce | 770 |
| |
|
AMBIGUÏTÉS..............1
|
| heureuse pour les provinces anglaises, car elles suppriment plusieurs ambiguïtés | 968 |
| |
|
AMBIVALENCE.............1
|
| Cette condition sexplique par une ambivalence reconnue par la jurisprudence | 982 |
| |
|
AMENDEMENTS.............1
|
| d amendements pour se sensibiliser aux particularités du droit québécois . | 994 |
| |
|
AMORTISSABLE............1
|
| droit. Cependant, il nest pas censé avoir acquis un bien amortissable tant quil na pas | 1606 |
| |
|
AMORTISSABLES...........1
|
| amortissables . Sur le plan pratique, cette interprétation a le mérite de | 494 |
| |
|
AMORTISSEMENT...........6
|
| notion qui lui donnerait le droit, par exemple, de réclamer une déduction pour amortissement ou | 214 |
| la déduction pour amortissement et du crédit dimpôt à linvestissement puisque, selon lui, il | 472 |
| réclamer la déduction pour amortissement et le crédit dimpôt à linvestissement. Lappelante | 476 |
| contextes dont celui de la résidence principale et de la déduction pour amortissement . Ce | 1170 |
| Amortissement fiscal : vue densemble , Revue de planification fiscale et | 1552 |
| amortissement - Bail emphytéotique , mai . | 1612 |
| |
|
AN......................23
|
| In my opinion fiscal law is an accessory system, which applies only to the effects produced by | 256 |
| transaction giving rise to an item of apparent income should be appreciated | 330 |
| To be equitable, an income tax law must apply in general to the entire nation. In the present | 514 |
| case it would not be fair because taxpayers in the Province of Quebec would enjoy an | 516 |
| intended to include all leases, even emphyteusis, which is a lease by which the proprietor of an | 518 |
| improvements, to pay the lessor an annual rent, and to such other charges as may be agreed | 520 |
| () In this Act, an interest in real property includes a leasehold interest in real property | 668 |
| but does not include an interest as security only derived by virtue of a mortgage, agreement for | 668 |
| (a) a capital property (other than real property, or an interest in or an option in respect of real | 692 |
| (a) a capital property (other than real property, or an interest in or an option in respect of real | 692 |
| performance of an obligation and includes an interest created by or arising out of a debenture, | 752 |
| performance of an obligation and includes an interest created by or arising out of a debenture, | 752 |
| (b) a gift inter vivos made under the laws of the Province of Quebec of an interest in, or right | 912 |
| (f) an inventory (other than real property or an immovable, an interest or a right in real | 1160 |
| (f) an inventory (other than real property or an immovable, an interest or a right in real | 1160 |
| (f) an inventory (other than real property or an immovable, an interest or a right in real | 1160 |
| property in an immovable or an option in respect of real property or an immovable); | 1162 |
| property in an immovable or an option in respect of real property or an immovable); | 1162 |
| property in an immovable or an option in respect of real property or an immovable); | 1162 |
| bien réel - et dans la version anglaise de ceux de droit civil - immovable et right in an | 1164 |
| manner . . . and ownership as given to an emphyteutic lessee, just as there is | 1192 |
| a difference between the rights of an ordinary lessee and an emphyteutic lessee. | 1192 |
| a difference between the rights of an ordinary lessee and an emphyteutic lessee. | 1192 |
| |
|
ANALYSE.................3
|
| Le juge Noël a quant à lui réfuté cette interprétation. Dans sa dissidence, il analyse le droit civil | 506 |
| concept y étant inexistant; son analyse a conséquemment porté exclusivement sur le bail. | 1300 |
| pp. -; Pierre Martel, Acquisition de contrôle dune corporation : analyse de | 1554 |
| |
|
ANALYSES................3
|
| meubles et immeubles (droit civil) feront lobjet d analyses exhaustives. Ces analyses | 1142 |
| meubles et immeubles (droit civil) feront lobjet danalyses exhaustives. Ces analyses | 1142 |
| analyses et recommandations sur cette question auront un intérêt en droit domestique mais | 1246 |
| |
|
ANALYSÉE................1
|
| la Loi sur la taxe daccise? Cette question a été analysée par Revenu Québec, en tant | 1294 |
| |
|
ANALYSÉES...............1
|
| droit civil de la province de Québec sont présentement analysées et seront présentées à la | 1008 |
| |
|
ANCIEN..................4
|
| lenfant au sens de l ancien paragraphe () L.I.R. Les commentaires du tribunal sur le rôle du | 358 |
| de la même façon partout au Canada, et comme l'a affirmé l' ancien juge en chef | 420 |
| mesure du possible, référer aux notions, institutions et à la terminologie de droit civil. L ancien | 642 |
| dispositions de la loi fédérale, formulées en fonction de l ancien code, utilisent des concepts de | 744 |
| |
|
ANCILLAIRES.............2
|
| ou ancillaires à lune de ses compétences attribuées par la Loi constitutionnelle de , | 82 |
| relève pas de sa compétence, lorsque ces règles sont accessoires ou ancillaires à lune de ses | 134 |
| |
|
AND.....................43
|
| fiscal law of form and substance, if the private law of the place where the contract was | 262 |
| laffaire Olympia and York Developments Ltd. c. R.. Le tribunal avait à déterminer sil y | 266 |
| It is evident that the rights of the parties to the contract and all matters | 268 |
| governing various agreements and legal relations arising from the actions of the | 270 |
| The rights of the parties arise out of the agreement filed as Exhibit and full | 272 |
| Limited v. Commissioners of Income Tax for Trinidad and Tobago (() H. | 284 |
| (C.A.) ); together with the passages in C.E.D., Chapter IX and | 286 |
| law of real property is one of the areas where common law and civil law | 290 |
| between a vendor and purchaser of real estate under given circumstances is | 292 |
| governed to a large extent by the distinctions between legal and equitable | 294 |
| ownerships, estates and remedies and by the principles applicable to various | 294 |
| ownerships, estates and remedies and by the principles applicable to various | 294 |
| categories of trusts and trustees. None of these concepts even exist in civil law. | 296 |
| issue would be to venture out on a perilous journey over rocky and tortuous | 298 |
| In the case of His Majesty the King and Dominion Engineering Company | 306 |
| and obligations arising from the contracts. Simons Income Tax, | 312 |
| vacuo. It has regard to situations and transactions the exact | 314 |
| force and effect of which are determined and regulated by the | 316 |
| force and effect of which are determined and regulated by the | 316 |
| principles in order to see whether and in what manner the | 326 |
| and the consequences of that contract must be respected by the persons | 340 |
| account above all are the real nature of the contracts and their effects on the | 342 |
| contracting parties and on third parties, with respect to the general law of the | 342 |
| Dans larrêt Vancouver Society of Immigrant and Visible Minority Women c. MNR, | 386 |
| due under the Income Tax Act is a debt to the Crown, and debt is a common | 452 |
| Moreover, I note that in Vancouver Society of Immigrant and Visible Minority | 458 |
| country and does not accord precisely with the way these terms are understood | 462 |
| in the common law provinces, due to judicial decisions and provincial statutory | 464 |
| de la common law. Se basant sur les décisions Olympia and York Developments Ltd. et | 484 |
| improvements, to pay the lessor an annual rent, and to such other charges as may be agreed | 520 |
| (D) bonds, debentures, mortgages, notes and other similar obligations (). | 706 |
| performance of an obligation and includes an interest created by or arising out of a debenture, | 752 |
| and that is made within the period ending months after the death of the taxpayer or, where | 914 |
| . Right or interest in property (real and personal) droit dans ou sur un | 1140 |
| cc. Namely : the right of enjoying and disposing of things in the most absolute | 1190 |
| manner . . . and ownership as given to an emphyteutic lessee, just as there is | 1192 |
| a difference between the rights of an ordinary lessee and an emphyteutic lessee. | 1192 |
| In the latter comparison, however, there is one common factor and that is the | 1194 |
| and I share this view with the Trial Judge. | 1196 |
| A licence is in the nature of a right or privilege to enter upon and use the | 1276 |
| right between the licensor and licensee and does not create any estate or | 1278 |
| right between the licensor and licensee and does not create any estate or | 1278 |
| Property and Estates,Cowansville, Yvon Blais, (PAJLO). | 1624 |