Books from CCH Canadian Limited
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Discovery: Principles in Practice
By Todd L. Archibald, James Cooper MortonPrinciples in Practice Todd L. Archibald, James Cooper Morton ... Toronto Belt Line Railway ( 1912 ) , 21 O.W.R. 348 at 350 ( Master ) ( Master Cartwright ) ; Inglis v . James Richardson & Sons Ltd. ( 1912 ) , 4 O.W.N. 23 ( Master ) ...
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Emergency/disaster Guidelines and Procedures for Employees
By William H. Avery, Jamie Soo25.1 to 25.4 deal with fire extinguishers ; s . 25.5 deals with permanent standpipes ; 25.6 deals with the prohibition of starting fires with gasoline . ) Quebec Building Code - 1985 Regulation under An Act Respecting Occupational ...
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The Essential GAAR Manual: Policies, Principles and Procedures
By William I. Innes, Patrick J. Boyle, Fraser Milner CasgrainParliament could not have intended that the combined effect of the partnership rules and s . 18 ( 13 ) would preserve and transfer a loss to be realized by a taxpayer who deals at arm's length with the transferor .
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Document Registration Guide, 8th edition
By Rose H. McConnellKaren Burns Signed 2006 10 13 204 Apex Road Oakville L6J 5N4 acting for Transferor ( s ) Tel 905-555-3021 Fax 905-555-8134 Gary Simms 1 James St , Ste . 300 Toronto M4S 3X1 Signed 2006 10 13 acting for Transferee ( s ) Tel Fax ...
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Document Registration Guide, 9th Edition
By Rose H McconnellKaren Burns Tel 905-555-3021 Fax 905-555-8134 Gary Simms Tel 905-555-3300 Fax 905-555-6920 204 Apex Road Oakville L6J 5N4 1 James St, Ste. 300 Toronto M4S 3X1 acting for Transferor(s) acting for Transferee(s) Signed 2006 10 13 Signed ...
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Cross-border Relocation Law
By Lorraine C. AllardImmigrant Categories — The Green Card While many Canadians plan on returning to Canada after their employment in the United States is complete , others aspire to stay in the United States and obtain the brass ring — the green card .
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Electronic Commerce and Internet Law in Canada
By Teresa Scassa, Michael Eugene DeturbideIrwin Toy v . Doe , ( 2000 ) OJ . No. 3318 . 8 If the ISP had opposed the application with policy arguments , perhaps the decision would have expounded on the ... 12 For example , under Nova Scotia's Defamation Act , R.S.N.S. 1989 , c .
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Implementing Estate Freezes
By David LouisAssume , for example , that a taxpayer transfers capital property having an original cost of $ 20 , a V - day value of $ 100 , and a value of $ 140 at the time of the transfer in return for common shares of the transferee corporation .
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Synthesis: Legal Reading, Reasoning and Writing in Canada
By Christina L. Kunz, Deborah A. Schmedemann, Margaret Elizabeth McCallumSynthesis: Legal Reading, Reasoning and Writing in Canada
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Annotated Canada Pension Plan and Old Age Security Act
By Andrew James, Gordon Killeen( b ) the ratio that the Consumer Price Index for the first adjustment quarter that relates to that payment quarter bears to the Consumer Price Index for the second adjustment quarter that relates to that payment quarter .
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A Guide to Costs in Ontario
By James Cooper Morton, Gordon Killeen, Steinberg Morton Frymer( d ) copy of certificate appealed from as issued and entered ; and ( e ) the reasons of the assessment officer , if any . Together with the appeal record , an appellant's factum is required . The appellant must serve and file the ...
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Charities, Non-profits, and Philanthropy Under the Income Tax Act
By William I. Innes, Patrick J. BoyleWilliam I. Innes, Patrick J. Boyle. WHAT IS A GIFT ? ... 3 McBurney v . The Queen , 85 DTC 5433 ( F.C.A. ) , aff'g 84 DTC 6494 ( F.C.T.D. ) . 4 See Gaudin v . The Queen , 55 DTC 385 ( T.A.B. ) ; and Woolner v .
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Annotated Ontario Securities Legislation
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A Guide to Collections Procedures in Ontario
By Rose H. McConnellAnother case that dealt with the defence of undue influence was McKay v . Bank of Nova Scotia ( 1994 ) , 20 O.R. ( 3d ) 698 ( G.D. ) . In McKay , the plaintiff was persuaded by her daughter to borrow the purchase price of a new trailer ...
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The Estate Planner's Handbook
By Robert SpenceleyTrusts are often used to own new shares of a corporation issued upon an estate freeze for the benefit of the freezor's children ... Readers are referred to David Louis , “ Implementing Estate Freezes ” , ( CCH Canadian Limited : Toronto ...
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The tax planning area of estate freezing has been alluded to in previous discussions of the advantages of the use of ... The implementation of an estate freeze may coincide with planning to split income with low tax-rate family members, ...
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Probate Planning Through Will Substitutes
By Robert Spenceley( 3 ) The individual who transferred or loaned the property must be a resident of Canada during the relevant period . ... is reduced if there is considera6 On the subject of estate freezes , see David Louis , Implementing Estate Freezes ...
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Estate Planning with Life Insurance
By Glenn R. StephensSection 86 Freeze In a section 86 freeze , the parent would exchange his or her operating company shares for preferred shares having attributes ... It is often convenient to do so in the course of implementing an estate freeze .
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Annotated Canada Pension Plan and Old Age Security ACT
By Andrew James, Gordon Killeen203; 1995, c. 33, s. 25; 1996, c. 11, s. 95.) (2) When specified age deemed to be reached — For the purposes of any ... CPP survivor benefits would not have withstood a court challenge under the Canadian Charter of Rights and Freedoms.
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The Canada-U.S. Free Trade Agreement: Commentary and Related Documents
By John D. RichardThe Canada-U.S. Free Trade Agreement: Commentary and Related Documents