THE HARMONIZATION OF FEDERAL TAX LEGISLATION

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