LOA

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AcronymDefinition
LOALength Overall (boat specification)
LOALaw of Attraction
LOAList of Activities (various organizations)
LOALack of Afro (band)
LOALeague of Angels (gaming)
LOALetter of Acceptance
LOALocation avec Option d'Achat (French: Rent with Option to Buy)
LOALeague of Assassins (gaming)
LOALady of America (fitness club chain)
LOALetter Of Authorization
LOALeave Of Absence
LOALibrary of America
LOALaboratory of Archaeology (Canada)
LOALitres of Alcohol (volume measurement)
LOALetter of Accommodation (disability; various schools)
LOALimit of Authority
LOALine of Argument
LOALetter of Appointment (various organizations)
LOALetter of Offer and Acceptance (US DoD)
LOALening Op Afbetaling (Dutch: Installment Loan)
LOALights on Afterschool (Afterschool Alliance)
LOALord of Arcana (video game)
LOALife of Agony
LOALevel of Ambition (North Atlantic Treaty Organization)
LOALetter of Amendment (various organizations)
LOALetter of Assist (US DoD)
LOALetter of Approval
LOALaw Office Administration (various schools)
LOAList of Acronyms
LOALibrary Object Adapter
LOALevel of Assurance
LOALocal Office on Aging
LOALetter of Authenticity (collectible memorabilia)
LOALegends of Aranna (game)
LOALength Over All
LOALevel of Articulation (computer graphics)
LOALaunch Operations Area (US NASA)
LOALoss of Appetite
LOALetter of Agency
LOALove One Another
LOALine of Accounting
LOALevel of Acculturation
LOALetter of Authority
LOALack of Attention
LOAList of Abbreviations
LOALernen Ohne Angst (German: Learn without Fear)
LOALords of Acid (band)
LOALighthouses of Australia, Inc. (est. 2002)
LOALaw of Averages
LOALetter Of Apology
LOALetter of Award (architects/developers and contractors)
LOALevel of Awareness
LOALevel of Abstraction (research)
LOALetter Of Appreciation
LOALogistics Operations Area
LOALibrary of Alexandria (game)
LOAList of Acronym(s)
LOALevel of Assessment
LOALast of All
LOALeif Ove Andsnes (classical pianist)
LOALinear Optical Amplifier (Genoa)
LOALevel Of Authority
LOALetters of Assurance
LOALysis of Adhesions (surgical procedure)
LOALimit of Advance
LOALodgment Operational Area (US DoD)
LOALine of Authority (insurance law)
LOALoss of Attachment (periodontal disease)
LOALogistics Officers Association (formerly Maintenance Officers Association)
LOALiving Out Allowance (housing)
LOALight Off Assessment
LOALegend of Ares (online game)
LOALetter of Admonishment
LOALogistics Over-the-Shore (LOTS) Operation Area (US DoD)
LOALoss of Alignment (SDH or Sonet Technology)
LOALetter of Administration
LOALine of Affiliation
LOALeft Occipito Anterior (fetal position)
LOALine of Appropriation
LOALove on Arrival (Dan Seals song)
LOALiefde op Afstand (Dutch: Love on Distance)
LOALead Operational Authority
LOALosers of America (gaming clan)
LOALocal Overseas Allowance
LOALegion Of Apocalypse (hacker group)
LOALight Observation Aircraft
LOALoan Officer Assistant
LOALoyal Orange Association (Canadian fraternal organization)
LOALeague of Awesomeness
LOALand of Atlantis (band)
LOALease-Option Agreement
LOALate Onset Asthma
LOALoss of Aircraft (logistics)
LOALooseness of Association
LOALegacy of Assassins (PS3 clan)
LOALimited Open Authorization
LOALimited Operational Availability
LOALeadership Opportunity Awards
LOALimited Operational Assessment
LOALesbians Of America
LOALetter of Abandonment
LOALength of Association
LOALink Occupancy Analysis
LOALimit of Allowance
LOALetter Of Agreement/Acceptance
LOALords of Arograth (online game)
LOALuck of Aleia (emo band)
LOALead Out Advantage
LOALower Open Auxiliary
LOALube Oil Additive
LOALocale Omroep Ameland (Dutch radio station)
LOALords of Armageddon (gaming)
LOALove of Animals, Inc (Visalia, CA)
LOALeast Objectionable Activity (Big Bang Theory TV series)
LOALove of Anime
LOALogistics Operations Analysis (McHugh Software International)
LOALands of Acheron (Neverwinter Nights game server)
LOALoss of Assist (automobiles)
LOALambs of Abortion (band)
LOALorry Owners Association (India)
LOALordz of Anarchy (gamer clan)
LOALeaf Over Axle (Motor Vehicle Suspension Design)
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References in periodicals archive ?
(10) For this reason, a number of tax cases in the Province of Quebec have established that lessee-purchasers under lease-option agreements do not acquire property within the meaning of the ITA if legal ownership is retained by the lessor-vendor, notwithstanding the fact that the lessee-purchaser has obtained possession and use of the property and has assumed the risks normally associated with ownership.
Rejecting the taxpayer's argument that it had acquired the property under the second branch of the twofold test in Wardean Drilling, Justice Tremblay-Lamer distinguished Wardean Drilling on the basis that it had not involved an option to purchase, and declined to apply its twofold test to the lease-option agreements because this would produce "a legal effect that fails to reflect the obligations created by the applicable private law, in this case the civil law." (68) As a result, she concluded, "absent an irrevocable promise of purchase and sale, I am unable to conclude that there was an acquisition before the option was exercised." (69)
(107) Although none of the tax cases in common law provinces involving lease-option agreements have cited any of the common law judgments in which these factors have been applied, most have considered similar factors in order to determine whether lessees have acquired property for tax purposes under the terms of the agreement.
Moreover, since the impact of section 8.1 on the interpretation of the ITA will ultimately depend on judicial decisions, the meaning of an acquisition of property for tax purposes may be subject to significant uncertainty for a considerable period of time--particularly in Quebec, where cases prior to the Federal Court of Appeal decision in Berou took widely different views on the implications of lease-option agreements on the acquisition of property for tax purposes.