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In rejecting this position, Paris J referred to Article 1417 of the Civil Code (“A contract is absolutely null where the condition of formation sanctioned by its nullity is necessary for the protection of the general interest”), and stated (at paras. 26, 34, TaxInterpretations translation): On numerous occasions, the jurisprudence has reiterated that a purpose which is contrary to the public order and which contravenes a penal provision, in the current case, of the Criminal Code, engages the absolute nullity of the contract in accordance with Article 1417 …. ...

In rejecting this position, Paris J referred to Article 1417 of the Civil Code (“A contract is absolutely null where the condition of formation sanctioned by its nullity is necessary for the protection of the general interest”), and stated (at paras. 26, 34, TaxInterpretations translation): On numerous occasions, the jurisprudence has reiterated that a purpose which is contrary to the public order and which contravenes a penal provision, in the current case, of the Criminal Code, engages the absolute nullity of the contract in accordance with Article 1417 …. ...

In rejecting this position, Paris J referred to Article 1413 of the Civil Code (“A contract whose object is prohibited by law or contrary to public order is null"), and stated (at para. 26, TaxInterpretations translation) that under the jurisprudence “a purpose which is contrary to the public order and which contravenes a penal provision, in the current case, of the Criminal Code, engages the absolute nullity of the contract” (here, an alleged partnership contract). ...

Friedman, 2019 FC 1583, aff'd 2021 FCA 101-- summary under Section 13 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 13 s. 231.1(1) demand made in civil audit context did not contravene s. 13 The Friedmans, a married couple, who had not filed T1135 returns, each received Requests for Information under s. 231.1(1) (“RFIs”) that were addressed to them personally. ...

Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158-- summary under Subsection 266(2) Summary Under Tax Topics- Income Tax Act- Section 266- Subsection 266(2) Canada’s FATCA-related legislation does not contravene the Charter Mactavish J rejected the position of two American citizens, who had had no significant connection with the U.S. since early childhood, that the information-reporting requirements in ITA Part XVIII resulted in the unreasonable seizure of financial information belonging to U.S. persons in Canada, contrary to s. 8 of the Charter. ...

Before going on to find that such assessments would contravene s. 125 of the Constitution Act, 1867 but for the effect of an Intergovernmental Agreement between B.C. and the federal government, Karakatsanis J stated (at paras. 62, 64): [I]t is not clear whether the PSPPA and the Regulation contain sufficient language to satisfy the three certainties. ...

Friedman, 2019 FC 1583, aff'd 2021 FCA 101-- summary under Section 7 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 7 s. 231.1(1) demand made in civil audit context did not contravene s. 7 The Friedmans, a married couple, who had not filed T1135 returns, each received Requests for Information under s. 231.1(1) (“RFIs”) that were addressed to them personally. ...

Canada (Attorney General), 2022 FCA 158-- summary under Subsection 266(2) Summary Under Tax Topics- Income Tax Act- Section 266- Subsection 266(2) FATCA information reporting requirements did not contravene s. 8 of the Charter Woods JA confirmed the rejection by the Federal Court of the position of two American citizens, who had had no significant connection with the U.S. since early childhood, that the information-reporting requirements in ITA Part XVIII (the “Impugned Provisions”) resulted in the unreasonable seizure of financial information belonging to U.S. persons in Canada, contrary to s. 8 of the Charter. ...

In the case before us, accepting this position would be tantamount to allowing the increase of Kruger's income for tax purposes brought about by the investment tax credits to be taxed once as regular income in its hands, and then, under the interpretation of subsection 55(2) put forward by the respondent, allowing a corresponding amount to be taxed again in the hands of the appellant, Kruco, as a capital gain, which clearly also contravenes the spirit of the provisions in issue ...

Canada (National Revenue), 2019 FCA 296-- summary under Section 2 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 2 refusal to register a Church of Atheism did not contravene the Charter The appellant was a not-for profit federal corporation formed to preach Atheism through charitable activities. ...