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Text zeigenZeige Ausgangstext im CacheURL mit Ausgangstext zeigen	c.    les bilans, états des résultats, états des flux de trésorerie et autres rapports et relevés comptables.
Textseiten vergleichenHTM-Seiten vergleichenURL mit Ausgangstext zeigenURL mit Zielsprache zeigencsc.lexum.org als Prioritätsdomäne definieren	c.  any and all balance sheets, profit and loss statements, cash flow reports or other accounting reports or summaries.

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Text zeigenZeige Ausgangstext im CacheURL mit Ausgangstext zeigen	30 La nature d’une « pension de retraite » complique les choses. Un droit à pension prend naissance comme un bien ou un ensemble éventuel de droits à un flux de revenu futur. Après la retraite, quand la pension de retraite produit un revenu, les avoirs de retraite sont, dans un sens, liquidés.
Textseiten vergleichenHTM-Seiten vergleichenURL mit Ausgangstext zeigenURL mit Zielsprache zeigencsc.lexum.org als Prioritätsdomäne definieren	30 The nature of a “pension” complicates matters.  A pension right arises as an asset or a contingent bundle of rights to a future income stream.  After retirement, when the pension produces an income, the pension asset is, in a sense, being liquidated.  This has caused debate about whether a pension is property (a capital asset) or income (a maintenance asset), or a combination of both.

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Ni la Loi sur le droit de la famille ni la Loi sur le divorce ne permettent que soit faite une distinction entre des catégories de biens et des flux de revenu particuliers aux fins du paiement d’une pension alimentaire à un conjoint.

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118 Pension rights deplete over time, but they provide, especially in this case, a stable and protected income.  By any means, income arising out of the pension rights of a pensioner remains income and may be subject to contribution for maintenance, if the circumstances warrant it.  Neither  the Family Law Act nor the Divorce Act supports the drawing of a distinction between categories of assets and particular income streams for the purpose of spousal support.  Support should remain governed by the factors and objectives defined in the law and applied by the jurisprudence of the Court.

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Aux termes de la Loi sur le droit de la famille, L.R.O. 1990, ch. F.3, un droit de pension de retraite doit être considéré comme un bien en capital qui représente un droit à un flux de revenu éventuel.

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2 Pension rights give rise to special difficulties in questions of spousal support.  Under the Ontario Family Law Act, R.S.O. 1990, c. F.3,  a  pension right must be valued as a capital asset that is an entitlement to a future income stream.  After retirement, the pension changes from a capital asset into an income asset.  When the pension is in pay, in a sense, the pension asset is being liquidated.

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Text zeigenZeige Ausgangstext im CacheURL mit Ausgangstext zeigen	32 La pension de retraite étant un bien, il faut l’inclure dans le calcul d’égalisation et l’évaluer comme les autres biens familiaux nets des conjoints. Un droit de pension de retraite présuppose une détermination de la valeur actuelle d’un flux de revenu éventuel.
Textseiten vergleichenHTM-Seiten vergleichenURL mit Ausgangstext zeigenURL mit Zielsprache zeigencsc.lexum.org als Prioritätsdomäne definieren	32 As property, a pension must be included in the equalization calculations and valued along with the spouses’ other net family property.  A pension entitlement involves a determination of the present value of a future income stream.  Thus, the valuation of a pension is a matter of educated guesswork, undertaken by actuaries.

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771, que le ""droit maritime canadien" comprend tout cet ensemble de règles de droit, appliquées en 1934 en Angleterre par la Haute Cour, en sa juridiction d'amirauté", et il est vrai aussi qu'il a précisé, à la p. 771, que "dès 1934, le droit maritime anglais était, même au sens le plus large, confiné aux délits ou quasi‑délits commis entre le flux et le reflux".

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I should point out that even if Indian Arm was non-tidal water, this would not mean that the respondent's liability was a matter of provincial rather than federal law.  It is of course true that in ITO, McIntyre J. said, at p. 771, that "`Canadian maritime law' includes all that body of law which was administered in England by the High Court on its Admiralty side in 1934", and it is also true that he went on to say at p. 771, that, "English maritime law as of 1934 . . . was at its broadest confined to torts committed within the ebb and flow of the tide".  But it is surely more important that, at p. 774, he went on to say:

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Quand une pension de retraite produit un revenu, les biens sont liquidés. Le même capital qui a été égalisé est converti en un flux de revenu. Au contraire, quand une affaire ou un placement produit un revenu, celui-ci peut être dépensé sans que le bien lui-même soit touché.

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57 Pension income is obviously different from business income or income from an investment.  See T. Walker, “Double Dipping:  Can a Pension Be Both Property and Income?”, in Best of Money & Family Law, vol. 9, No. 12, 1994, in which the author argues that pensions should not be treated as other assets subject to equalization consideration.  When a pension produces income the asset is being liquidated.  The same capital that was equalized is being converted into an income stream.  By contrast, when a business or investment is producing income, that income can be spent without affecting the asset itself.  In fact, the business or asset may continue to increase in value.  The value of the business or investment can be equalized, but neither is depleted solely by producing income.

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Les conducteurs des lignes de transmission étaient isolés de la terre et des pylônes par l’air (qui ne conduit pas l’électricité), mais parce qu’ils étaient assujettis aux pylônes qui les supportaient, il fallait employer des isolateurs solides afin d’empêcher le flux de courant entre les conducteurs et les pylônes d’une part, et les conducteurs et la terre d’autre part.

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The problem began with the increased demand for power, which in turn was met by increasing the voltage range of conductors from high voltages of 150 and up to 230 kilovolts (KV) to extra high voltages ranging from 345 KV to over 600KV. The high voltages could be carried by a single conductor transmission line, consisting of a series of steel towers supporting the electrical cables which carried the power from its point of generation to its points of use. Although the conductors on transmission lines were insulated from the ground and from the towers by air (which is a non-conductor of electricity), the fact that the conductors were fastened to their tower supports meant that solid insulators were necessary to prevent current flow that would otherwise result between the conductors and the towers and the conductors and the ground. Suspension brackets were used to hold the conductors in position relative to insulators.

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L’arbitre peut donc, dans le calcul de la perte de profits des intimées, examiner si la totalité ou une partie des droits de licence par ailleurs payables (qui représentaient l’évaluation faite par les parties du flux de revenu attribuable à l’objet en cause) devrait être à juste titre incluse dans le calcul.

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98 Fourthly, the assessment of the respondents’ loss of profit may include consideration of the royalties otherwise payable under the Licence Agreement for the 12-month compensable period.  While it is true the respondents intended to exit the licensing business and to confine themselves thereafter to manufacturing and distribution, it is also true that the appellants frustrated that intention by continuing to use at least part of what was licensed.  The Referee may, therefore, as part of the assessment of the respondents’ loss of profit, consider whether all or a portion of the licence fees otherwise payable (which represented the parties’ own evaluation of the income stream attributable to the subject matter), should fairly be included in the calculation.

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Text zeigenZeige Ausgangstext im CacheURL mit Ausgangstext zeigen	[traduction]  Les avoirs de retraite, quoiqu’il s’agisse d’un droit à un flux de revenu, devraient pouvoir, en raison de leur caractère unique, être considérés comme l’un des facteurs permettant de déterminer la capacité de payer.
Textseiten vergleichenHTM-Seiten vergleichenURL mit Ausgangstext zeigenURL mit Zielsprache zeigencsc.lexum.org als Prioritätsdomäne definieren	The pension asset, even though it is a right to an income stream, should not, because of its uniqueness, be excluded from being considered as one of the factors in determining an ability to pay.  If the asset was a business, the income from the business could be considered in assessing the business-owning spouse’s ability to pay maintenance.

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Les câbles au moyen desquels le chaland était amarré au navire, dont un avait une résistance à l’épreuve de 4.9 tonnes, paraissent avoir tenu bon durant cette période même si le flux de la marée montante était de 4.8 nœuds le matin du 24; cependant, entre 5h45 et 6h30 du soir ce jour-là, un navire japonais a laissé son poste d’amarrage avoisinant et, en manœuvrant pour se diriger vers la mer, a passé tout près du

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Seaspan, on instructions from Wellwood and with the knowledge of Seaboard Lumber, left the barge tied alongside the respondent ship with its cargo of lumber throughout the night of the 23 rd and all the next day and although none of the cargo was unloaded on Monday, no representative of either Seaspan or the charterer, who was responsible for loading it on the ship, appears to have taken any steps to check its condition. The lines attaching the barge to the ship, one of which had a testing strength of 4.9 tons, appear to have held firm during this period notwithstanding the fact that the incoming tide was running at 4.8 knots on the morning of the 24th, but between 5:45 and 6:30 p.m. on that day a Japanese vessel cast off from a neighbouring berth and in clearing for sea came very close to the respondent ship and thereby set up a swell which caused the spring line

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[9] En outre, à la fin de 2006, BCE disposait d’un important flux de trésorerie et ses indicateurs financiers étaient très positifs, caractéristiques qui en faisaient une cible toute désignée pour une acquisition aux yeux des analystes financiers.

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[9] Meanwhile, by the end of 2006, BCE had large cash flows and strong financial indicators, characteristics perceived by market analysts to make it a suitable target for a buyout.  In November 2006, BCE was made aware that Kohlberg Kravis Roberts & Co. (“KKR”), a United States private equity firm, might be interested in a transaction involving BCE. Mr. Michael Sabia, President and Chief Executive Officer of BCE, contacted KKR to inform them that BCE was not interested in pursuing such a transaction at that time.

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La démarche a permis à Mme Boston d’obtenir la majeure partie des biens matrimoniaux. Par ailleurs, M. Boston a conservé la totalité de ses droits à une pension de retraite et le droit à tout le flux de revenu qui en découle.

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109 In the separation agreement, the parties put a value on Mr. Boston’s pension rights and then the total marital assets were split.  Mr. Boston dealt with the claim arising out of this arrangement through the transfer of a number of assets to his wife.  The process allocated Mrs. Boston most of the matrimonial property.  On the other hand, Mr. Boston retained his full pension rights and the right to the entire income stream arising out of it.  Although the parties did not discuss this aspect of the case, it remains probable that such a public service pension ensures him a substantial degree of protection against inflation, periodic revisions of pension payments and an almost ironclad protection against any economic risks.  The respondent got her long-term security through the management of assets that must be used efficiently and remain exposed to a degree of market and economic risk.

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Le droit maritime canadien s'applique aux délits civils commis non seulement en haute mer ou dans les eaux nationales, mais aussi à l'intérieur de l'aire de flux et de reflux. On peut supposer que les eaux où le Calrossie a heurté un écueil sont des eaux de marée; la responsabilité délictuelle de l'intimé, si responsabilité il y a, relève donc du domaine territorial du droit maritime canadien et de la compétence législative du Parlement.

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Canadian maritime law extended to torts committed not only on the high seas or national waters but also to waters within the ebb and flow of the tide.  The waters where the Calrossie struck the rocks were presumably tidal and therefore respondent's tortious liability, if any, arose within the territorial domain of Canadian maritime law and the legislative jurisdiction of Parliament.

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Selon moi, dans ces circonstances, on ne peut permettre au patron d’un remorqueur de se fier exclusivement au comptage des planches apparentes au pont de la rue Oak, à deux milles en aval du pont de la rue Fraser, pour calculer le dégagement de ce dernier en période de flux.

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The dangers or risks of loss or damage that may reasonably be apprehended as a result of the barge-towing activities of the respondent’s tugs are relevant to the nature of the duty or duties that the respondent should assume in respect of those activities. The Fraser Street bridge is a traffic artery. It spans tidal waters, and an additional element affecting the clearance of vessels passing under the bridge is the action of the wind. The tide at the bridge was at a high (and the clearance correspondingly at a low) during the morning traffic rush between 8 a.m. and 9 a.m. daylight saving time on the day of the accident. In these circumstances, it does not seem to me to be enough to allow the master of a tug to rely exclusively on a count of the planks above the water level at the Oak Street bridge, two miles down river from the Fraser Street bridge, to determine in a period of rising tide the clearance under the Fraser Street bridge.

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Toutefois, dès 1934, le droit maritime anglais était, même au sens le plus large, confiné aux délits ou quasi-délits commis entre le flux et le reflux (voir MacMillan Bloedel Ltd. v. Canadian Stevedoring Co., [1969] 2 R.C. de l'É. 375).

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The question then arises as to whether the first category of Canadian maritime law would encompass a claim such as that brought by Miida against ITO. Miida's action against ITO is pleaded, both as an action in contract and an action in tort or delict, for loss of goods resulting from ITO's alleged negligence in its capacity as the storer or holder of the goods pending delivery. It can be seen that the action is based on the negligence of ITO and is essentially an action in tort or delict. English maritime law as of 1934, however, was at its broadest confined to torts committed within the ebb and flow of the tide (see MacMillan Bloedel Ltd. v. Canadian Stevedoring Co., [1969] 2 Ex. C.R. 375). Though this jurisdiction was expanded by statute in Canada, specifically s. 18(3) (a)(i) and (iii) of The Admiralty Act, 1934, to include any claim:

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Elle a statué, à la p. 264, qu’il ne fait «aucun doute» que les PIL sont des dépenses liées à des postes de revenu particuliers, puisqu’ils sont «directement liés au flux de revenus gagnés au cours de la période du bail».

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24 Thus, Desjardins J.A. identified the key question as assessing which method most accurately shows the taxpayer’s actual profit.  After reviewing Oxford Shopping Centres, supra, in which the taxpayer’s disbursement was considered to be a running expense and the matching principle therefore did not apply, even though amortization was available at the taxpayer’s option and would have provided a more accurate picture of income for the particular year, she found that where an expense could be related to a particular item of income, the matching principle would apply.  She concluded, at p. 264,  that TIPs are “clearly” related to particular items of income, as there is a “direct contractual relationship between the TIP and the stream of revenues gained over the period of the lease”. Therefore, in her view at p. 264, “[m]atching of TIPs is compulsory”.

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Elle se serait retrouvée complètement dépendante, en raison du style de vie et de la répartition des responsabilités adoptés par le couple durant un long mariage. Par ailleurs, M. Boston aurait conservé la majorité des biens, dont sa pension de retraite, et le flux de revenu qu’ils génèrent.

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95 The spectrum of situations remains wide.  This Court should be careful not to establish closed and inflexible categories that might bear little relationships with the actual life experiences and needs of Canadian couples.  This case would certainly not be an appropriate one for such an attempt.  As can be seen from the facts of the case, it is clear that the parties had a traditional long-term marriage.  Absent legislative schemes like the equalization process under the Family Law Act and the right to support, the respondent would have been left with no assets, no experience in the job market and no income.  She would have found herself in a situation of utter dependency, arising out of the way of life and the allocation of responsibilities, accepted by the couple during a long marriage.  On the other hand, Mr. Boston would have been left with most of the assets including his pension and the income stream arising out of them.

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Un revenu de pension de retraite n’est pas simplement une substitution de revenu. Un revenu de pension représente plutôt la réalisation d’un bien en capital en un flux de revenu. La pension passe d’un bien en capital à un bien en revenu.

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Czutrin J. applies the logic of the if-and-when division cases to cases where a pension benefit has been divided as capital in the property accounting.  Pension income is not simply an income replacement.  Rather, pension income represents the realization of a capital asset into an income stream.  The pension changes from a capital asset into an income asset.  A court deciding support after a payor’s retirement should force a payee to change its pension capital replacement into income in order to fairly compare the parties’ positions.  In this way, reasonable deterioration in property will be recognized and one party will not be allowed to retain capital and live off another’s income while the other consumes its capital (the pension).

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Monsieur Johnston a formulé des critiques au sujet du développement de Multiview alors en cours. Il a produit un échéancier de projet pour une période allant jusqu'en 1985, lequel prévoyait la mise au point de modules comme les comptes créditeurs, les comptes débiteurs et le flux de l'encaisse.

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A meeting was held on December 21, 1982, during which Mr. Johnston and several senior executives of Cognos reviewed plans for the development of the Multiview line of products according to the mandate that had just been given.  Criticisms were voiced by Mr. Johnston about the development of Multiview currently under way.  He filed a project schedule covering a period of time up to 1985 and contemplating the development of modules such as accounts payable, accounts receivable, and cash flow.

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Faudrait-il donc ici tenir rigueur à l’intimée de n’avoir pas cherché à obtenir une injonction provisoire lorsqu’elle a déposé sa demande reconventionnelle le 25 avril 1967, quelque trois mois après qu’elle eut résilié le contrat, ou de n’avoir pas ensuite cherché à obtenir une injonction interlocutoire jusqu’au procès de façon à arrêter le flux des dommages mesurés par les bénéfices bruts d’exploitation?

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Should the respondent here be faulted then because it did not seek an interim injunction when it filed its counterclaim on April 25, 1967, some three months after it terminated the contract, or because it did not thereafter seek an interlocutory injunction until trial through which to stanch the flow of damages measured by gross trading profits? There is no doubt that a covenantee cannot have both an injunction during the covenant period and damages based on a breach of covenant for the entire period where they are based on a formula. There is case law holding that where a fixed sum is stipulated as the liquidated damages upon a breach, the covenantee cannot have both the damages and an injunction but must elect between the two remedies: see General Accident Assurance Corp. v. Noel[3]‘, Wirth and Hamid Booking Inc. v. Wirth[4]; I do not however read these cases as excluding damages for past loss by reason of the breach, but only as precluding recovery of the

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La cession à la Banque par HTC des paiements de loyer de MAIL aux termes du bail a assuré la continuation du flux circulaire d’argent [. . .]  Il n’y avait aucun risque que les paiements de loyer ne soient pas effectués.

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In this case, the pre-ordained series of transactions misuses and abuses the CCA regime because it manufactures a cost for CCA purposes that does not represent the real economic cost to CTMC of the trailers.  CTMC borrowed $97.4 million from the Royal Bank, but . . . the loan was effectively repaid in its entirety on the day it was made.  The assignment by CTMC to the Bank of MAIL’s rent payments under the lease continued the circular flow of money . . . . There was no risk at all that the rent payments would not be made.  Even the $5.9 million that CTMC apparently paid in fees was fully covered as it, along with the rest of CTMC’s contribution of $24.9 million in funding, will be reimbursed when the $19 million bond pledged to CTMC matures in December 2005 at $33.5 million.

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Text zeigenZeige Ausgangstext im CacheURL mit Ausgangstext zeigen	À son apogée, la compétence de la Cour d'amirauté d'Angleterre en matière de délits ne s'étendait qu'aux délits commis en haute mer, dans les eaux britanniques et dans les ports entre le flux et le reflux (De Lovio v.
Textseiten vergleichenHTM-Seiten vergleichenURL mit Ausgangstext zeigenURL mit Zielsprache zeigencsc.lexum.org als Prioritätsdomäne definieren	At its height, the jurisdiction of the Court of Admiralty in England with respect to torts extended only to torts on the high seas, the British seas, and in ports within the ebb and flow of the tide (De Lovio v. Boit (1815), 2 Gall. 398 (U.S. Circuit Ct., Mass.), and MacMillan Bloedel Ltd. v. Canadian Stevedoring Co., supra). Le Dain J. concluded, at p. 244:

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115 Aucun bien ni flux de revenu ne devrait être écarté ou traité de manière différente après qu’un conjoint débiteur commence à toucher une pension de retraite. Notre Cour ne devrait d’aucune façon accepter le point de vue selon lequel nous serions tenus d’établir une distinction entre ce que certains appellent les biens et les biens alimentaires.

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115 No assets or income streams should be set aside or treated differently after a debtor spouse starts drawing a pension.  This Court should not entertain in any manner the view that we should draw a distinction between what some would call property assets and maintenance assets.  All income streams are relevant in the assessment of means and needs and of the proper level of support considering the lifestyle and the living experience of the couple.  Pension payments remain income.  Indeed, the Income Tax Act views them as fully taxable for income tax purposes (see P. W. Hogg and J. E.  Magee, Principles of Canadian Income Tax Law (2nd ed. 1997), at pp. 357-58).  The problem to be addressed in a question of spousal support is not the nature of the assets available to the parties, but how they should be used by each party.

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Condamnée à une certaine époque comme une pratique tenant d'une inquisition, les personnes qui font l'objet d'une enquête ont maintenant fréquemment recours à cette procédure, à laquelle s'oppose généralement l'organisme réglementaire qui cherche, par une enquête publique, à favoriser le flux des renseignements et à accroître l'exactitude des données ainsi découvertes.

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75.              Much discussion has occurred in the courts and the law journals in the United States about the practice of conducting investigations in private either by reason of statutory or regulatory requirement. At one time condemned as a "Star Chamber" practice, recourse to that procedure is now frequently sought by the person under investigation and is generally opposed by the regulatory agency who seeks by public inquiry to promote the flow of information and to increase the accuracy of information so uncovered. (See: "The Distinction Between Informing and Prosecutorial Investigations: A Functional Justification for `Star Chamber' Proceedings" ((1963), 72 Yale L.J. 1227.) The stigma of public investigation, which ends in findings of conduct generally attracting opprobrium, has been seen in the United Kingdom and the United States courts as an important factor in determining the application of its procedural fairness principles and the right to and the role of counsel in such proceedings. In these proceedings the stage of public disclosure and participation has not been reached.

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Il était d’avis que le paiement d’une pension alimentaire provenant du flux de revenu généré par sa pension de retraite était fondamentalement inéquitable, et que cela équivalait à une double ponction.

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110 Mr. Boston paid off his wife’s claim, transferred assets and avoided a division of his pension rights and credits, hence the problem when he retired.  He took the view that  the payment of support out of the income stream generated by his pension was inherently unfair, and that this amounted to double dipping.  He asserts that the income stream arising out of an already equalized pension should be insulated from contribution to support.  This problem has never been addressed directly by this Court, although it was mentioned in Strang v. Strang, [1992] 2 S.C.R. 112, at p. 120, where Cory J. considered it irrelevant, given the facts of that case.  Interestingly enough, it appears that counsel for the debtor spouse, in that case, advanced a distinction between property assets and maintenance assets.  The former would be free from contribution to spousal maintenance.  Pension rights would fall within this category (see p. 119).  A basically identical argument is raised in this appeal.

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Il était d’avis que le paiement d’une pension alimentaire provenant du flux de revenu généré par sa pension de retraite était fondamentalement inéquitable, et que cela équivalait à une double ponction.

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110 Mr. Boston paid off his wife’s claim, transferred assets and avoided a division of his pension rights and credits, hence the problem when he retired.  He took the view that  the payment of support out of the income stream generated by his pension was inherently unfair, and that this amounted to double dipping.  He asserts that the income stream arising out of an already equalized pension should be insulated from contribution to support.  This problem has never been addressed directly by this Court, although it was mentioned in Strang v. Strang, [1992] 2 S.C.R. 112, at p. 120, where Cory J. considered it irrelevant, given the facts of that case.  Interestingly enough, it appears that counsel for the debtor spouse, in that case, advanced a distinction between property assets and maintenance assets.  The former would be free from contribution to spousal maintenance.  Pension rights would fall within this category (see p. 119).  A basically identical argument is raised in this appeal.

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La Cour d’appel a correctement statué que le montant accordé au titre de la perte de capacité de gain devait être considéré comme une indemnité pour  la perte d’un flux de revenu s’étendant sur la période ayant précédé le procès, et que l’intérêt avant jugement devait donc être calculé semestriellement, conformément à l’al.

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The trial judge was correct in deducting social assistance benefits from the respondent’s award for loss of past opportunity to earn income.  Nothing has been put forward to displace the common sense proposition that social assistance benefits are a form of wage replacement.  It follows that the only way in which they can be non-deductible at common law is if they fit within the charitable benefits exception, or if this Court carves out a new exception. Otherwise, retention of them would amount to double recovery.  Social assistance does not fit within the charitable benefits exception.  Neither of the rationales for the exception — that individuals who wish to help those who are in need should not be discouraged from doing so and that it is difficult to assess the monetary value of certain forms of private charity — seems to apply in the case of social assistance benefits made by the government.  The Court should not carve out a new policy-based exception for social assistance.  Given that social assistance benefits come out of public funds, and given that taxpayers contribute to these funds in the belief that they will be used for legitimate purposes such as relieving genuine need, it seems unfair to taxpayers to allow certain plaintiffs to recover from these funds and then receive a duplicative payment from a tort award.

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* Ða€Ô_ Ôassur Ô_ Ô€la€continuation€du€flux€Ô_ ÔcirculaireÔ_ Ô€Ô_ Ôdð ðargentÔ_ Ô€[..Ô_ Ô.]Ô_ Ô€€ò òIl€Ô_ Ônð ðyÔ_ Ô€Ô_ ÔavaitÔ_ ÔÐ Ô)D"+ ÐÔ_ ÔaucunÔ_ Ô€risque€Ô_ ÔqueÔ_ Ô€Ô_ ÔlesÔ_ Ô€Ô_ ÔpaiementsÔ_ Ô€de€Ô_ ÔloyerÔ_ Ô€ne€Ô_ ÔsoientÔ_ Ô€pas€Ô_ Ôeffectu sÔ_ Ô.ó ó€€Ô_ ÔM meÔ_ ÔÐ  * #, ÐÔ_ ÔlesÔ_ Ô€Ô_ ÔhonorairesÔ_ Ô€de€5,9millions€de€dollars€Ô_ ÔqueÔ_ Ô€Ô_ ÔHTCÔ_ Ô€a€Ô_ ÔapparemmentÔ_ ÔÐ l+Ü#- ÐÔ_ Ôacquitt sÔ_ Ô€Ô_ Ô taientÔ_ Ô€Ô_ Ôenti rementÔ_ Ô€Ô_ ÔcouvertsÔ_ Ô,€Ô_ Ô tantÔ_ Ô€Ô_ Ôdonn Ô_ Ô€Ô_ Ôquð ðilsÔ_ Ô€Ô_ ÔserontÔ_ ÔÐ 8,¨$.

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Ðeffectively€repaid€in€its€entirety€on€the€day€it€was€made.€€The€assignmentÐ )x!* Ðby€CTMC€to€the€Bank€of€MAILð ðs€rent€payments€under€the€lease€continuedÐ Ô)D"+ Ðthe€circular€flow€of€money€.€.€.€.€ò òThere€was€no€risk€at€all€that€the€rentÐ  * #, Ðpayments€would€not€be€Ô_ Ômade.ó óÔ_ Ô€€Even€the€$5.9€million€that€CTMCÐ l+Ü#- Ðapparently€paid€in€fees€was€fully€covered€as€it,€along€with€the€rest€ofÐ 8,¨$. ÐÔ_ ÔCTMCÔ_ Ôð ðs€contribution€of€$24.9€million€in€funding,€will€be€reimbursedÐ -t%/ Ðwhen€the€$19€million€bond€pledged€to€CTMC€matures€in€December€2005Ð Ð-@&0 Ðat€$33.5€million.Ð œ. '1 œ 4!œ 4! Ðâ âÐ h/Ø'2 ÐÓ ÓÓ Óà0 œ àà ø àò òCTMC€incurred€no€real€economic€cost,€and€thus€was€not€entitled€toÐ  Ðâ âany€ð ðrecognition€for€money€spent€to€acquire€qualifying€Ô_ Ôassetsð ð.ó ó€€[Ô # † X êh X X X êh‘X # ÔÔ ‡ X êh X X X êh ÔEmphasisÔ_ ÔÐ \ Ì ÐaddedÔ # † X êh X X X êhœ¬ # ÔÔ ‡ X êh X X X êh Ô;€paras.€80„81.]Ó ‘« ÓÐ ( ˜ œ 4!œ 4! ÐÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñýu­ Ýà „ àÚ ƒ z Ú71Ú ÚÛ € z G Ûà Ü àÝ Ýà œ àThe€respondent€takes€a€different€view€of€the€purpose€of€the€CCAÐ X È Ðprovisions€and€the€transaction.€€It€relies€on€the€Tax€Court€judgeð ðs€conclusion€that€theÐ ð ` Ðtransaction€was€a€profitable€commercial€investment€and€fully€consistent€with€theÐ ˆ ø Ðobject€and€spirit€of€the€Act.€€The€respondent€submits€that€its€deductions€wereÐ  Ðpermitted€under€the€ð ðLeasing€Property€Rulesð ð€and€the€ð ðSpecified€Leasing€PropertyÐ ¸ ( ÐRulesð ð€of€the€Act.€€It€argues€that€the€specific€rules€enacted€by€Parliament€to€addressÐ P À ÐCCA€on€leased€assets€are€plainly€a€vital€part€of€the€statutory€scheme,€and€that€theÐ è X ÐGAAR€cannot€be€utilized€to€change€the€scope€of€those€rules.€€The€respondent€submitsÐ € ð Ðthat€it€is€the€policy€of€the€Act€that€ð ðcostð ð€means€the€price€that€the€taxpayer€gave€up€inÐ ˆ Ðorder€to€get€the€asset,€except€in€specific€and€precisely€prescribed€circumstances€notÐ ° Ðhere€applicable.€€The€respondent€argues€that€the€GAAR€cannot€be€used€to€overrideÐ H ¸ ÐParliamentð ðs€explicit€policy€decision€to€limit€the€scope€of€the€rules.€Ý ƒ 0 Ñýu­ ­ ݌Рà P ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý ³ Ýà „ àÚ ƒ z Ú72Ú ÚÛ € z H Ûà Ü àÝ Ýà œ àThe€respondent€argues€that€the€transaction€was€consistent€with€the€objectÐ !€ Ðand€spirit€of€the€legislation.€€The€Actð ðs€inclusion€of€specific€provisions€that€take€ð ðcostð ðÐ ¨" " Ðto€mean€the€amount€ð ðat€riskð ð€in€limited€circumstances€illustrates€the€general€policy€ofÐ @$° $ Ðthe€Act€that€the€term€ð ðcostð ð€outside€of€those€specific€provisions

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779, que le droit maritime canadien était "le droit maritime d'Angleterre qui a été incorporé au droit canadien", et il est évident que le droit maritime d'Angleterre n'était pas limité aux délits commis en haute mer ou dans les eaux britanniques mais qu'il s'étendait aux délits commis à l'intérieur de l'aire de flux et de reflux; voir les arrêts De Lovio v.

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The failure of the parties to deal with ITO and associated cases may also have been caused by an assumption that Canadian maritime law does not encompass tortious liability arising from accidents that occur on a body of water such as Indian Arm, which is within the province of British Columbia, rather than on the high or Canadian seas.  Such an assumption would be erroneous, however.  This Court made it clear in ITO, at p. 779, that Canadian maritime law was "the maritime law of England as it has been incorporated into Canadian law", and it is in turn clear that the maritime law of England was not limited to torts committed on the British or high seas but extended to torts committed within the ebb and flow of the tide; see De Lovio v. Boit (1815), 2 Gall. 398 (U.S. Circuit Ct., Mass.); Mersey Docks and Harbour Board v. Turner (The "Zeta"), [1893] A.C. 468, at pp. 481 et seq., and Domestic Converters Corp. v. Arctic Steamship Line, [1984] 1 F.C. 211, per Le Dain J.  As Indian Arm is presumably a body of water within the ebb and flow of the tide, it follows that the tortious liability of the respondent, if any such liability is found to exist, arises within the territorial domain of Canadian maritime law and the legislative jurisdiction of Parliament.