Bijural Terminology Record

Common Law

tangible personal property

Civil Law

corporeal movable property

Title of the Legislative Text

Visiting Forces Act, R.S.C. (1985), c. V-2

Provision

 22. (2) A member of a visiting force is exempt from taxation in Canada on the salary and emoluments paid to him as such member by a designated state and in respect of any tangible personal property that is in Canada temporarily by reason of his presence in Canada as such member.

Problem

Only civil law terminology (biens meubles corporels) is used in the French version and only common law terminology ("tangible personal property") is used in the English version.

Solution

In the French version, the term biens personnels corporels is added in order to reflect common law and the term biens meubles is replaced by meubles to better reflect civil law terminology. In the English version, the term "corporeal movable" is added in order to reflect civil law.

Harmonized Provision

 22. (2) A member of a visiting force is exempt from taxation in Canada on the salary and emoluments paid to the member as a member by a designated state and in respect of any tangible personal or corporeal movable property that is in Canada temporarily by reason of the member's presence in Canada as a member.

Federal Law-Civil Law Harmonization Act, No. 1, S.C. 2001, c. 4, s. 127

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