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A lien is a form of security interest granted over an item of property to secure the payment of a debt or performance of some other obligation. The owner of the property, who grants the lien, is referred to as the lienee and the person who has the benefit of the lien is referred to as the lienor or lien holder.
The legal system of Canada is pluralist: its foundations lie in the English common law system, the French civil law system
The Queen's Bench ; or, during the reign of a male monarch, the King's Bench, is the superior court in a number of jurisdictions within some of the Commonwealth realms. The original King's Bench, founded in 1215 in England, was one of the ancient courts of the land and is now a division of the High Court of Justice of England and Wales. In the Commonwealth, the term Queen-on-the-Bench, or King-on-the-Bench is a title sometimes used to refer to the monarch in their ceremonial role within the justice system, as the fount of justice in that justice is carried out in their name.
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The Constitution Act, 1867, originally enacted as The British North America Act, 1867, and referred to as the BNA Act or the Act, is a major part of the Constitution of Canada. The Act created a federal dominion and defines much of the operation of the Government of Canada, including its federal structure, the House of Commons, the Senate, the justice system, and the taxation system. The British North America Acts, including this Act, were renamed in 1982 with the patriation of the Constitution ; however, it is still known by its original name in United Kingdom records. Amendments were also made at this time: section 92A was added, giving provinces greater control over non-renewable natural resources.
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Caisse populaire Desjardins de l'Est de Drummond v Canada is a Canadian income tax law case of the Supreme Court of Canada that has wide-ranging application to other areas of federal and provincial jurisdiction when dealing with cash collateral arrangements and security interests.
The rule against foreign revenue enforcement, often abbreviated to the revenue rule, is a general legal principle that the courts of one country will not enforce the tax laws of another country. The rule is part of the conflict of laws rules developed at common law, and forms part of the act of state doctrine.
References
- ↑ One or more of the preceding sentences incorporates text from a publication now in the public domain : Chisholm, Hugh, ed. (1911). "Commissionaire". Encyclopædia Britannica . Vol. 6 (11th ed.). Cambridge University Press. p. 775.
- ↑ Though the French Administrative Court of Appeal in Paris held in Zimmer Ltd on 2 February 2007 that the French commissionaire of the UK principal constituted a French permanent establishment of that company, on 31 March 2010, the Conseil d'Etat, held in cases no. 304715 and 308525 that Zimmer SAS did not create a permanent establishment for Zimmer Ltd. under the commissionaire agreement. The Oslo, Norway administrative court (a first level court) found similarly on 16 December 2009, but the decision was overturned by the Supreme Court of Norway (Dell Products vs. Staten v/Skatt øst, Norges Høyesterett, HR-2011-2245-A (sak nr. 2011/755), 2 December 2011). In March 2012 the Italian Supreme court also found that a commissionaire under civil Law does not constitute a Permanent Establishment for tax purposes (Boston Scientific, Corte di Cassazione, Mar. 9, 2012 (hearing of Feb. 29, 2012), Tax Chamber, Section V, Case No. 3769).
