Table
of Contents
Introduction
Part
one: Aspects of Harmonization in Fiscal
Legislation
| 1.1 |
The
Interpretation Act |
| 1.2 |
Certain
judgments rendered in fiscal matters involving the concepts of complementarity
and uniformity |
|
1.2.1 |
Examples
of cases where complementarity between provincial private law and federal
fiscal law was recognized |
|
1.2.2 |
Examples
of cases where uniformity prevailed |
| 1.3 |
Harmonization
issues in the area of tax |
| 1.4 |
The
process of harmonization of fiscal legislation |
| 1.5 |
Harmonization
methodology of fiscal legislation |
Part
two: Study Topics and Areas
| 2.1 |
Propriété
effective/beneficial ownership |
|
2.1.1 |
Trusts |
|
2.1.2 |
Security
interest and the field of security |
|
2.1.3 |
Acquisition
and disposition of property |
| 2.2 |
Partnerships |
| 2.3 |
Right
or interest in property/droit dans ou sur un bien |
| 2.4 |
"Leasehold
interest"/Tenure à bail |
| 2.5 |
Implicit
dissociation |
| 2.6 |
The
concepts of mandataire and "agent" |
| 2.7 |
Harmonization
and international law |
| 2.8 |
Licence |
Conclusion
