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SCC

Spencer v. R., 85 DTC 5446, [1985] 2 CTC 310 (SCC)

(a) director, officer, employee or agent of any licensee or former licensee: shall, without the express or implied consent of the customer concerned, disclose to any person any such information relating to the identity, assets, liabilities, transactions, accounts of a customer of a licensee or relating to any application by any person under the provisions of this Act as the case may be, except (iii) when a licensee is lawfully required to make a disclosure by any court of competent jurisdiction within The Bahamas, or under the provisions of any law of The Bahamas.... (3) Every person who contravenes the provisions of subsection (1) of this section shall be guilty of an offence against this Act and shall be liable on summary conviction to a fine not exceeding fifteen thousand dollars or to a term of imprisonment not exceeding two years or to both such fine and imprisonment. ...
SCC

Minister of National Revenue v. Dworkin Furs (Pembroke) Ltd. et al., 67 DTC 5035, [1967] CTC 50, [1967] SCR 223

Did the parties of this agreement tie their hands in their capacity as directors of the company so as to contravene the re- quirements of the Quebec Companies Act, which provides (s. 80) that “the affairs of the company shall be managed by a board of not less than three directors”? I agree with the reasons of the learned Chief Justice that this agreement does not contravene this or any other section of the Quebec Companies Act. ...
SCC

Sunbeam Corp. (Canada) Ltd. v. R., [1969] SCR 221

Catharines to resell articles or commodities, to wit, electric shavers at prices not less than the minimum prices specified therefor by said Sunbeam Corporation (Canada) Limited and did thereby contravene the provisions of The Combines Investigation Act, Section 34(2)(b). 2. The said Jurors further present that Sunbeam Corporation (Canada) Limited, a corporation having its chief place of business at the City of Toronto, in the County of York and being a dealer within the meaning of Section 34 of The Combines Investigation Act, between the 1st day of September, 1960 and the 31st day of December, 1960 at the Municipality of Metropolitan Toronto in the County of York, unlawfully did, by agreement, threat, promise or other means attempt to induce New Era Home Appliances Limited sometimes known as New Era, of the City of Toronto, to resell articles or commodities, to wit, electric floor conditioners at prices not less than the minimum prices specified therefor by Sunbeam Corporation (Canada) Limited and did thereby contravene the provisions of The Combines Investigation Act, Section 34(2)(b). 3. ... The said Jurors further present that Sunbeam Corporation (Canada) Limited, a corporation having its chief place of business at the City of Toronto, in the County of York and being a dealer within the meaning of Section 34 of The Combines Investigation Act, between the 1st day of September, 1960 and the 31st day of December, 1960 by actions taking place partly in the Municipality of Metropolitan Toronto in the County of York, in the Province of Ontario and culminating in the City of Vancouver, in the Province of British Columbia, unlawfully did by agreement, threat, promise or other means attempt to induce ABC Television & Appliances Ltd., sometimes known as ABC T.V. to resell articles or commodities, to wit, electric floor conditioners at prices not less than the minimum prices specified therefor by said Sunbeam Corporation (Canada) Limited, and did thereby contravene the provisions of The Combines Investigation Act, Section 34(2) (b). ...
SCC

R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504

In this sense Parliament, by revising the Income Tax Act so as to extend income to include guaranty fees received by a non-resident enterprise, would not contravene the provisions of paragraph (5). ...
SCC

Dunne v. Quebec (Deputy Minister of Revenue), 2007 DTC 5248, 2007 SCC 19, [2007] 1 SCR 853

I‑3, invalid or constitutionally inapplicable to the appellant on the ground that they contravene subsection 92(2)   of the Constitution Act, 1867   by exceeding the territorial limit on provincial legislative competence?   ...
SCC

Continental Bank Leasing Corp. v. Canada, 98 DTC 6505, [1998] 2 SCR 298, [1998] 4 CTC 119

  (16)  A bank that contravenes any of paragraphs (2)(a), (c), (f), (h), (i) or (j) is guilty of an offence and liable on summary conviction to a fine not exceeding five hundred dollars in respect of each contravention.   ... He held that a taxpayer does not contravene s. 97(2) by taking advantage of it.   ... This argument posits that, despite the fact that Leasing’s participation in the partnership does not contravene the provisions of the Bank Act  , it should be considered illegal for public policy reasons, namely because “[t]o sanction the participation of Leasing in the Partnership is to sanction the agreement to circumvent the provisions and penalties of the Bank Act   and the Partnerships Act ” (para. 89).  ...
SCC

Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General), 2001 SCC 15, [2001] 1 SCR 470

It also rejected the OPSBA appellants’ argument regarding a constitutional convention in this area, for the reasons given by Cumming J.   25               Lastly, the court held that the delegation of the setting of property tax rates for education purposes to the Minister of Finance did not contravene s. 53   of the Constitution Act, 1867  .  ... E.2, as amended by the Education Quality Improvement Act, 1997, S.O. 1997, c. 31, contravene the preamble, s. 53  , or s. 54   of the Constitution Act, 1867  ?     ... E.2, as amended by the Education Quality Improvement Act, 1997, S.O. 1997, c. 31, contravene the preamble, s. 53  , or s. 54   of the Constitution Act, 1867  ?   ...
SCC

R. v. Shelley, [1981] 2 SCR 196

Section 248(1) did not contravene s. 2(f) of the Canadian Bill of Rights. ...
SCC

Mcclurg v. Canada, 91 DTC 5001, [1990] 3 SCR 1020

It contravenes the principle that the directors are not permitted to favour one class at the expense of the others.  It also contravenes the principle that dividends attach to shares and not to shareholders because the directors would be making a discretionary allocation primarily on the basis of the identity of the shareholders.  ... It contravenes the principle that the directors are not permitted to favour one class at the expense of the others: see Fraser and Stewart, supra, at p. 532.  ...
SCC

Knox Contracting Ltd. v. Canada, 90 DTC 6447, [1990] 2 SCR 338, [1990] 2 CTC 262

As stated by LeBel, J.A. at page 47:...we are convinced that to make false or deceptive statements in a return filed or made as required by either tax Act is to commit a crime, and a serious crime, rather than to contravene a statutory law not ordinarily regarded as criminal. ...

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