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In OSFC, the Federal Court of Appeal applied a two-step approach to the GAAR: it held at the first step that s. 18(13)   and s. 96   allowed the appellants to claim the losses at issue, but held at the second step that the appellants should be denied those losses because allowing the tax benefit would contravene the overriding policy of the Income Tax Act   against the trading of losses between taxpayers.   5.      ...

Every person who contravenes section 12  , 13  , 15   or 16  , subsection 20(1)  , section 31   or 40  , subsection 43(2)  , 95(1)   or (3)  , 103(3)   or 107(1)   or section 153  , 155   or 156   or commits an offence under section 159 or 159.1   (a)  is guilty of an offence punishable on summary conviction and liable to a fine of not more than fifty thousand dollars or to imprisonment for a term not exceeding six months or to both that fine and that imprisonment; or   (b)  is guilty of an indictable offence and liable to a fine of not more than five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both that fine and that imprisonment.                                                                     . . .   ...

The Attorney General contended that neither respondent was given authority to contravene the Combines Investigation Act and therefore Crown immunity was not available; Crown immunity would apply only if there were statutory authority to contravene the Combines Investigation Act. ...

The judgment was as follows:                      [translation]  Whereas in the present case the purpose of the respondents' motion was not to suspend the effect of the Act, since according to its terms the investigations and other measures undertaken against the respondents can continue and have in fact continued;                      Whereas the purpose of the motion was only to suspend, on a purely temporary basis, the appellants' access to documents, books and registers which might contain personal items of information and so contravene the protection of privacy guaranteed by law;                      Whereas, although this Court is not ruling on the reality or existence of the other criteria, the respondents have both in the Superior Court and in this Court demonstrated a prima facie case and so met the first condition set out above;                      Whereas further the Supreme Court of Canada recently heard two cases on not exactly identical but similar points of law in Baron v. ... Accordingly, before concluding that the harm is "irreparable", as required by the second criterion, the existence and extent of the harm must be determined, something which the Court of Appeal seems to have failed to do in the case at bar since it simply said that the seized documents might [translation] "contain personal items of information and so contravene the protection of privacy guaranteed by law" (p. 45 R.D.F.Q.).                      ...

The judgment was as follows: Whereas in the present case the purpose of the respondents’ motion was not to suspend the effect of the act, since according to its terms the investigations and other measures undertaken against the respondents can continue and have in fact continued; Whereas the purpose of the motion was only to suspend, on a purely temporary basis, the appellants’ access to documents, books and registers which might contain personal items of information and so contravene the protection of privacy guaranteed by law; Whereas, although this Court is not ruling on the reality or existence of the other criteria, the respondents have both in the Superior Court and in this Court demonstrated a prima facie case and so met the first condition set out above; Whereas further the Supreme Court of Canada recently heard two cases on not exactly identical but similar points of law in Baron v. ... Accordingly, before concluding that the harm is "irreparable", as required by the second criterion, the existence and extent of the harm must be determined, something which the Court of Appeal seems to have failed to do in the case at bar since it simply said that the seized documents might "contain personal items of information and so contravene the protection of privacy guaranteed by law", [translation] [1992] R.D.F.Q. 44, at page 45. ...

Since subsee. (1) of sec. 6 applies to all employers who fail to collect and pay over taxes under the provisions of Part 1, and subsec. (2) applies to everybody who contravenes any provision of Part 1, this is solid’ ground for inference that the duties imposed by secs. 4 and 5, in respect of which see. 6 provides the sanctions, are duties which the statute contemplates shall be performed in the province. ... " ‘(3) Every employer who deducts or retains the amount of any tax under this part from the wages of his employee shall be deemed to hold the same in trust for His Majesty and for the payment over of the same in the manner and at the time provided under this part. ‘6.(1) If an employer, in violation of the provisions of this part fail to collect and pay over any tax imposed by this part, the administrator may demand and collect from him as a penalty ten per cent. of the tax payable, and he shall in addition be liable to a fine of ten dollars for each day of default, but not to more than two hundred dollars. il (2) Every person, who contravenes any provision of this part in respect of which no penalty is otherwise provided, shall be liable to a fine not exceeding five hundred dollars, and each day’s continuance of the act or default out of which the offence arises shall constitute a separate offence; but nothing contained in this section nor the enforcement: of any penalty thereunder shall suspend or affect any remedy for the recovery of any tax payable under this part or of any moneys in the hands of an employer belonging to His Majesty. ...

In Kruger, supra, subsection 231(4) was held to contravene section 8 of the Charter in that it gave the Minister, when he or she believed one offence to have been committed, the power to authorize a general search and seizure relating to the violation of any of the provisions of the Act or its regulations. ...

Since subsection 1 of section 6 applies to all employers who fail to collect and pay over taxes under the provisions of Part 1, and subsection 2 applies to everybody who contravenes any provision of Part 1, this is solid ground for the inference that the duties imposed by sections 4 and 5, in respect of which section 6 provides the sanctions, are duties which the statute contemplates [Page 49] shall be performed in the province. ... No employee shall have any right of action against his employer in respect of any moneys deducted from his wages and paid over to the administrator by the employer in compliance or intended compliance with this section. (2) Every employer shall, with each payment made by him to the administrator under this section, furnish to the administrator a return showing all taxes imposed by this part on the employees of the employer in respect of wages during the period covered by the return, which shall be in the form and verified in the manner prescribed by the administrator. (3) Every employer who deducts or retains the amount of any tax under this part from the wages of his employee shall be deemed to hold the same in trust for His Majesty and for the payment over of the same in the manner and at the time provided under this part. 6. (1) If an employer, in violation of the provisions of this part fail to collect and pay over any tax imposed by this part, the administrator may demand and collect from him as a penalty ten per cent. of the tax payable, and he shall in addition be liable to a fine of ten dollars for each day of default, but not to more than two hundred dollars. (2) Every person, who contravenes any provision of this part in respect of which no penalty is otherwise provided, shall be liable to a fine not exceeding five hundred dollars, and each day’s continuance of the act or default out of which the offence arises shall constitute a separate offence; but nothing contained in this section nor the enforcement of any penalty thereunder shall suspend or affect any remedy for the recovery of any tax payable under this part or of any moneys in the hands of an employer belonging to His Majesty. 7. ...

No oleomargarine, butterine or other substitute for butter, manufactured from any animal substance other than milk, shall be manufactured in Canada, or sold therein, and every person who contravenes the provisions of this Act in any manner whatsoever shall incur a penalty not exceeding four hundred dollars and not less than two hundred dollars, and in default of payment shall be liable to imprisonment for a term not exceeding twelve months and not less than three months. ...

The Queen, [1980] 2 S.C.R. 370, at p. 400), establishes the core features of the military justice system, including the categories of persons subject to the CSD, the “service offences” (as defined in s. 2   NDA  ) which contravene the CSD, the jurisdiction of military courts (or “service tribunals”, as defined in s. 2   NDA  ) to try these offences, and the processes for challenging their decisions. [3]                               Section 130(1)(a) creates, by way of incorporation, service offences that add to those already contained in the CSD. ... Validly enacted offences that contravene this code have always been understood as offences under “military law”. ...