Skip to main content
Skip to "About this site"
Skip to section menu
Canada.ca
Services
Departments
Language selection
Français
Search and menus
Search and menus
Department of Justice
Search
Search website
Search
Topics menu
Family Law
Criminal Justice
Funding
Canada's System of Justice
Laws
Breadcrumb trail
Home
Reports and Publications
Canada's System of Justice
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
Date modified:
2015-01-07
Section menu
Canada's System of Justice
Access to Justice
Indigenous Justice, Recognition and Reconciliation
The Canadian Charter of Rights and Freedoms
About Canada's System of Justice
Bijuralism and Harmonization
About Bijuralism
Bijuralism: A timeline
What we do
Policies and directives
Harmonization Acts
and related information
Interpretation Act
Bijural terminology records
Caselaw
Studies and publications
The Link newsletter
Proposed Legislation
Canada's Court System
Justice in Official Languages
Legal Dualism and Bilingual Bisystemism