Search - contravene

., 2019 SCC 63, [2019] 4 S.C.R. 559-- summary under Section 125 Summary Under Tax Topics- Other Legislation/Constitution- Constitution Act, 1867- Section 125 ETA taxes that would be borne by portfolio of which a Crown agent was legal owner would contravene s. 125 BCI was a B.C. ... In finding that such assessments would contravene s. 125 of the Constitution Act, 1867 but for the effect of Intergovernmental Agreements between B.C. and the federal government, Karakatsanis J first noted that such a contravention would require that “the subject matter of the tax must be property belonging to the federal Crown in the case of a tax imposed by the provincial legislature and to the provincial Crown in the case of a tax imposed by Parliament” (para. 68), before stating (at para. 76): BCI, as trustee, legally owns the assets held in the Portfolios. ...

.)-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 3rd party seizure invalid "The completely arbitrary and discretionary power of seizure from third parties" conferred by s. 231(3) was found to contravene s. 8. ...

Nor does the discretion granted to the Crown by s. 239(2), or the exercise of that discretion, contravene ss.11(d) or 9 of the Charter. ...

.)-- summary under Subsection 15(1) Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Subsection 15(1) The Attorney General's right of election in s. 239(2) does not contravene s. 15 of the Charter. ...

S.239(1)(d) does not make it an offence per se to contravene s. 18. The onus remained on the Crown throughout to establish evasion, and the willfulness of that evasion, beyond a reasonable doubt. ...

In finding that the taxpayer was not subject to a penalty for gross negligence, Lamarre Proulx T.C.J. noted the lack of sophistication of the taxpayer and characterized (p. 2262) his action as resulting more from an "ambush" than "a deliberate decision on his part to contravene the Act". ...

.), which was similar to s. 231(1) of the Income Tax Act and which permitted an officer to enter business premises and require production for inspection and copying of certain records, did not contravene the Charter. ...

Because s. 12(1)(o) taxes the producer, not the (Alberta) owner, of the petroleum, it does not contravene the constitutional prohibition against the taxation of provincial property. ...

The Queen, 2011 DTC 1011 [at at 64], 2010 TCC 611 (Informal Procedure)-- summary under Subsection 15(1) Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Subsection 15(1) Boyle J. found that the distinction in s. 118 that allows taxpayers of 65 years and older to split all pension income with a spouse, but restricts taxpayers younger than 65 years to splitting only qualified pension income, did not contravene s. 15(1) of the Charter. ...

., 84 DTC 6478, [1984] CTC 506, [1984] CTC 519, [1984] DTC 6489 (FCA)-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 no link betweeen seizure right and offence S. 231(4) contravenes the right of the taxpayer to be secure against unreasonable search or seizure because it confers "on the Minister, when he has grounds to believe that one particular offence has been committed, the power to authorize a general search and seizure relating to the violation of any of the provisions of the Income Tax Act or the Regulations. ...