Bijural Terminology Records

Common Law

co-ownership

Civil Law

co-ownership

Title of the Legislative Text

Income Tax Act, R.S.C. (1985), c. 1 (5th Supp.)

Provision

   248. (21)(c) subdivisions of a building or of a parcel of land that are established in the course of, or in contemplation of, a partition and that are jointly owned by the same persons who jointly owned the building or the parcel of land, or by their assignee, shall be regarded as one property, and
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Problem

The concept of "joint ownership"/propriété conjointe is unique to common law as it usually refers to the concept of "joint tenancy", which does not exist in civil law.

Solution

In the French version, the term propriété conjointe is replaced by copropriété. In the English version, the term "jointly owned" is replaced by "co-owned" . The concept of "co-ownership"/copropriété is neutral and appropriate for both legal systems. It is also broad enough to include both the common law concepts of "joint tenancy" and "tenancy in common" .

Harmonized Provision

  248. (21)(c) subdivisions of a building or of a parcel of land that are established in the course of, or in contemplation of, a partition and that are co-owned by the same persons who co-owned the building or the parcel of land, or by their assignee, shall be regarded as one property, and

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Income Tax Amendments Act, 2000, S.C. 2001, c. 17, s. 230(5)