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SCC

Bisaillon v. Keable, [1983] 2 SCR 60

I would dismiss this argument. (2) Did respondent Commissioner contravene the secrecy rule regarding the identity of police informers? ...
SCC

Pharmascience Inc. v. Binet, 2006 SCC 48, [2006] 2 SCR 513

Section 188 provides that anyone who contravenes a provision of the Professional Code is guilty of an offence.  ...
SCC

Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 SCR 601, 2005 DTC 5523

This, the appellant argues, contravenes the object and spirit of the CCA provisions and constitutes abusive tax avoidance within s. 245(4) of the Act.  ...
SCC

1068754 Alberta Ltd. v. Québec (Agence du revenu), 2019 SCC 37, [2019] 2 SCR 993

The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such a return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.  ... [9]                               Section 61 of the TAA imposes a penalty for a failure to comply with a formal demand:      Every person who contravenes sections 38, 39, 43 or section 1015 of the Taxation Act (chapter I-3)... is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and a term of imprisonment not exceeding six months.  ... [10]                           Section 39.2 of the TAA provides that the Minister may apply to the Court of Québec to remedy a failure to comply with a formal demand:      Where a person has not provided access, assistance, information, documents or things even if the person is required to do so under section 38 or 39, the Minister may make an application to a judge of the Court of Québec acting in chambers and that judge may, notwithstanding section 61.1, order the person to provide the access, assistance, information, documents or things to the Minister or make such order as the judge deems proper in order to remedy the failure which is the subject of the application.... ...
SCC

McClurg (J.A.) v. M.N.R., [1991] 1 CTC 169

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 page 532. ...
SCC

Atlantic Smoke Shops Limited, v. James H. Conlon, John McDonough and the Attorney-General for New Brunswick, Respondents,, [1940-41] CTC 421

It is argued as well that s. 5 of the New Brunswick statute contravenes s. 121 of the B.N.A. ...
SCC

Guindon v. Canada, 2015 SCC 41, [2015] 3 SCR 3

While the courts have been given the power to declare invalid laws that contravene the Charter   and are not saved under s. 1  , this is a power not to be exercised except after the fullest opportunity has been accorded to the government to support its validity.   ...
SCC

Atlantic Smoke Shops Ltd. v. Conlon and Attorney-General for Quebec, [1941] SCR 670

It is argued as well that s. 5 of the New Brunswick statute contravenes s. 121 of the B.N.A. ...
SCC

Kosoian v. Société de transport de Montréal, 2019 SCC 59, [2019] 4 SCR 335

That resolution provides that the City’s police officers will enforce By‑law R‑036. [2]   Article 17 (now art. 26) of By‑law R‑036 provided that anyone who contravenes art. 4(e) commits an offence and is liable to a fine of $75 to $500. [3]   The preamble to the English version of By‑law R‑036 states the following: “This administrative consolidation . . . is a reference document and should not be considered an official version of the By‑law. ...
SCC

Mitchell v. M.N.R., 2001 SCC 33, [2001] 1 SCR 911

While evidence adduced in support of aboriginal claims must not be undervalued, neither should it be interpreted or weighed in a manner that fundamentally contravenes the principles of evidence law, which, as they relate to the valuing of evidence, are often synonymous with the “general principles of common sense” (Sopinka and Lederman, supra, at p. 524).  ...

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