As courts increasingly endorse policies of a clean financial break between divorcing spouses and rehabilitative spousal support orders on the breakdown of marriage, the importance of the law respecting child maintenance on the dissolution of marriage is correspondingly increased. This article seeks to define the law in this context, without obfuscating those issues that remain controversial before the courts. The analysis defines which children are protected by the corollary financial provisions of the Divorce Act, R.C.S., 1980, c. D-8; the circumstances in which an application may be made; the potential duration of orders; the effect of spousal agreements; the respective degrees to which each spouse will be required to contribute towards the costs of rearing the child; the types of orders that can be made including retrospective orders; and the agreement, variation and rescission of child maintenance orders.
{"title":"Child Maintenance under the Divorce Act","authors":"J. D. Payne, Cindy Shipton-Mitchell","doi":"10.7202/1059567AR","DOIUrl":"https://doi.org/10.7202/1059567AR","url":null,"abstract":"As courts increasingly endorse policies of a clean financial break between\u0000 divorcing spouses and rehabilitative spousal support orders on the breakdown of marriage,\u0000 the importance of the law respecting child maintenance on the dissolution of marriage is\u0000 correspondingly increased. This article seeks to define the law in this context, without\u0000 obfuscating those issues that remain controversial before the courts. The analysis defines\u0000 which children are protected by the corollary financial provisions of the Divorce\u0000 Act, R.C.S., 1980, c. D-8; the circumstances in which an application may be made; the\u0000 potential duration of orders; the effect of spousal agreements; the respective degrees to\u0000 which each spouse will be required to contribute towards the costs of rearing the child; the\u0000 types of orders that can be made including retrospective orders; and the agreement,\u0000 variation and rescission of child maintenance orders.","PeriodicalId":42153,"journal":{"name":"Revue General de Droit","volume":null,"pages":null},"PeriodicalIF":0.2,"publicationDate":"2019-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45280128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
L’analyse des conséquences fiscales découlant de la signature de la « convention de rachat » et de sa mise en oeuvre révèle des anomalies importantes qui se traduisent, dans certaines circonstances, en avantages fiscaux marqués. Nous concluons que la convention de rachat demeure un instrument juridique extrêmement précieux, en raison de la certitude qu’elle procure quant à l’exécution en nature des obligations et l’évaluation des actions et ce, nonobstant les modifications législatives récentes, notamment l’impôt spécial de la Partie II, le taux réduit du crédit d’impôt pour dividendes et la réduction du prix de base rajusté de la succession d’un montant équivalent au dividende réputé dans le cas des « nouvelles polices d’assurance-vie ».
{"title":"Les conséquences fiscales des « conventions de rachats »","authors":"Michelle Boivin","doi":"10.7202/1059566AR","DOIUrl":"https://doi.org/10.7202/1059566AR","url":null,"abstract":"L’analyse des conséquences fiscales découlant de la signature de la « convention de\u0000 rachat » et de sa mise en oeuvre révèle des anomalies importantes qui se traduisent, dans\u0000 certaines circonstances, en avantages fiscaux marqués. Nous concluons que la convention de\u0000 rachat demeure un instrument juridique extrêmement précieux, en raison de la certitude\u0000 qu’elle procure quant à l’exécution en nature des obligations et l’évaluation des actions et\u0000 ce, nonobstant les modifications législatives récentes, notamment l’impôt spécial de la\u0000 Partie II, le taux réduit du crédit d’impôt pour dividendes et la réduction du prix de base\u0000 rajusté de la succession d’un montant équivalent au dividende réputé dans le cas des\u0000 « nouvelles polices d’assurance-vie ».","PeriodicalId":42153,"journal":{"name":"Revue General de Droit","volume":null,"pages":null},"PeriodicalIF":0.2,"publicationDate":"2019-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42840214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Les obligations municipales en matière de combat des incendies et la responsabilité civile en résultant doivent être déterminées d’abord en vertu des dispositions législatives pertinentes. Une jurisprudence séculaire et constante limitant la responsabilité municipale à ce chapitre se soumet à la volonté du législateur, telle que formulée et interprétée par le droit public du Québec. Le présent commentaire situe un arrêt récent dans ce contexte.
{"title":"La responsabilité municipale dans le combat des incendies — Mallette c. Portage du Fort","authors":"J. Archambault","doi":"10.7202/1059568AR","DOIUrl":"https://doi.org/10.7202/1059568AR","url":null,"abstract":"Les obligations municipales en matière de combat des incendies et la responsabilité civile en résultant doivent être déterminées d’abord en vertu des dispositions législatives pertinentes. Une jurisprudence séculaire et constante limitant la responsabilité municipale à ce chapitre se soumet à la volonté du législateur, telle que formulée et interprétée par le droit public du Québec. Le présent commentaire situe un arrêt récent dans ce contexte.","PeriodicalId":42153,"journal":{"name":"Revue General de Droit","volume":null,"pages":null},"PeriodicalIF":0.2,"publicationDate":"2019-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49247503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
L’auteur brosse un tableau des règles de la concurrence déloyale au Québec et analyse trois jugements récents rendus depuis 1980 dans ce domaine. Le premier jugement illustre les problèmes d’ordre constitutionnel que suscite une action intentée en vertu de l’article 7 de la Loi sur les marques de commerce. Les deux autres décisions montrent les difficultés à appliquer à ce délit commercial les principes traditionnels de la responsabilité civile.
{"title":"Concurrence déloyale en droit privé — commentaires d’arrêts","authors":"Mistrale Goudreau","doi":"10.7202/1059570AR","DOIUrl":"https://doi.org/10.7202/1059570AR","url":null,"abstract":"L’auteur brosse un tableau des règles de la concurrence déloyale au Québec et analyse trois jugements récents rendus depuis 1980 dans ce domaine. Le premier jugement illustre les problèmes d’ordre constitutionnel que suscite une action intentée en vertu de l’article 7 de la Loi sur les marques de commerce. Les deux autres décisions montrent les difficultés à appliquer à ce délit commercial les principes traditionnels de la responsabilité civile.","PeriodicalId":42153,"journal":{"name":"Revue General de Droit","volume":null,"pages":null},"PeriodicalIF":0.2,"publicationDate":"2019-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48467448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
When I began this article my main objective was to show why the concept of mitigation of damage, which is so extensively used in common law, was apparently non-existent in civil law. Right from the beginning, however, I found conclusive evidence which proved that the concept of mitigation actually exists in civil law too; my purpose was then transformed into explaining how this concept works in two systems of law that are so different in their approaches and their methodologies. In order to make this study manageable, I have focused on the links between the concept of mitigation and the problem of pecuniary loss following a breach of contract. Consequently, issues pertaining to tort, physical injuries to persons and things, and claims to liquidate sums, as in debt, will be dealt with only incidentally. Regrettably, this course of action will leave open many interesting questions related to mitigation, mainly in tort but also in contract. Nevertheless, I trust that the present study will constitute a useful basis for further analysis on this subject. I have divided this work into two parts, devoted to the two phases of recovery following a breach of contract. The first phase concerns the choice of which losses fall under the protection of the law, among all those claimed by the plaintiff. I propose to call this phase measuring the extent of the loss. The second phase involves the determination of what the defendant will have to do in order to compensate the plaintiff; when this compensation takes a pecuniary form it involves the assessment of the pecuniary value of the loss. The first of these phases primarily concerns the extent of losses and the question of what damage counts for compensation; this particular aspect of the issue of mitigation is the subject of Part I of this article. The connection between mitigation and the pecuniary evaluation of a plaintiff's damages is examined in Part II where I focus on the effects of inflation and other factors that influence the cost of compensation. Finally, from a comparative point of view, one of the main interests of the present study lies in observing that the concept of mitigation has achieved a different status in civil law and in common law. The conclusion of this work explores this situation, and aims at explaining the historical and juridical circumstances that may have caused common law to attain higher levels of generality and of abstraction than civil law with regard to the issue of mitigation.
{"title":"Mitigation of Damage in the Context of Remedies for Breach of Contract","authors":"A. Michaud","doi":"10.7202/1059553AR","DOIUrl":"https://doi.org/10.7202/1059553AR","url":null,"abstract":"When I began this article my main objective was to show why the concept of\u0000 mitigation of damage, which is so extensively used in common law, was apparently\u0000 non-existent in civil law. Right from the beginning, however, I found conclusive evidence\u0000 which proved that the concept of mitigation actually exists in civil law too; my purpose was\u0000 then transformed into explaining how this concept works in two systems of law that are so\u0000 different in their approaches and their methodologies.\u0000 In order to make this study manageable, I have focused on the links between the\u0000 concept of mitigation and the problem of pecuniary loss following a breach of contract.\u0000 Consequently, issues pertaining to tort, physical injuries to persons and things, and claims\u0000 to liquidate sums, as in debt, will be dealt with only incidentally. Regrettably, this\u0000 course of action will leave open many interesting questions related to mitigation, mainly in\u0000 tort but also in contract. Nevertheless, I trust that the present study will constitute a\u0000 useful basis for further analysis on this subject.\u0000 I have divided this work into two parts, devoted to the two phases of recovery\u0000 following a breach of contract. The first phase concerns the choice of which losses fall\u0000 under the protection of the law, among all those claimed by the plaintiff. I propose to call\u0000 this phase measuring the extent of the loss. The second phase involves the determination of\u0000 what the defendant will have to do in order to compensate the plaintiff; when this\u0000 compensation takes a pecuniary form it involves the assessment of the pecuniary value of the\u0000 loss.\u0000 The first of these phases primarily concerns the extent of losses and the question\u0000 of what damage counts for compensation; this particular aspect of the issue of mitigation is\u0000 the subject of Part I of this article. The connection between mitigation and the pecuniary\u0000 evaluation of a plaintiff's damages is examined in Part II where I focus on the effects of\u0000 inflation and other factors that influence the cost of compensation.\u0000 Finally, from a comparative point of view, one of the main interests of the present\u0000 study lies in observing that the concept of mitigation has achieved a different status in\u0000 civil law and in common law. The conclusion of this work explores this situation, and aims\u0000 at explaining the historical and juridical circumstances that may have caused common law to\u0000 attain higher levels of generality and of abstraction than civil law with regard to the\u0000 issue of mitigation.","PeriodicalId":42153,"journal":{"name":"Revue General de Droit","volume":null,"pages":null},"PeriodicalIF":0.2,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45774285","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
La nécessité de procéder au partage des biens des conjoints dont le régime matrimonial a été dissous par le divorce, la nullité du mariage ou la séparation, suppose l’étape préalable de détermination des différentes masses susceptibles d’une division quelconque. À ce chapitre, le juriste québécois a l’avantage d’avoir à sa portée les règles du Code civil qui établissent des critères fixes dont l’application permet de déterminer le caractère partageable ou non des patrimoines respectifs des époux. Par contre, le juriste ontarien n’a comme ressource que de rares règles écrites, largement complétées il est vrai par une abondante jurisprudence qui prône un système de qualification des patrimoines davantage relié au dynamisme perpétuel des masses. Pourtant, malgré ce cheminement divergent, les deux systèmes juridiques ont comme but ultime la reconnaissance de la situation d’égalité qui doit prévaloir entre les conjoints.
{"title":"Critères de qualification des acquêts et des Family Assets en droit québécois\u0000 et ontarien","authors":"J. Beaulne","doi":"10.7202/1059523AR","DOIUrl":"https://doi.org/10.7202/1059523AR","url":null,"abstract":"La nécessité de procéder au partage des biens des conjoints dont le régime\u0000 matrimonial a été dissous par le divorce, la nullité du mariage ou la séparation, suppose\u0000 l’étape préalable de détermination des différentes masses susceptibles d’une division\u0000 quelconque.\u0000 À ce chapitre, le juriste québécois a l’avantage d’avoir à sa portée les règles du\u0000 Code civil qui établissent des critères fixes dont l’application permet de\u0000 déterminer le caractère partageable ou non des patrimoines respectifs des époux. Par contre,\u0000 le juriste ontarien n’a comme ressource que de rares règles écrites, largement complétées il\u0000 est vrai par une abondante jurisprudence qui prône un système de qualification des\u0000 patrimoines davantage relié au dynamisme perpétuel des masses.\u0000 Pourtant, malgré ce cheminement divergent, les deux systèmes juridiques ont comme\u0000 but ultime la reconnaissance de la situation d’égalité qui doit prévaloir entre les\u0000 conjoints.","PeriodicalId":42153,"journal":{"name":"Revue General de Droit","volume":null,"pages":null},"PeriodicalIF":0.2,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45949745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}