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In that case the Supreme Court concluded that: (a)      the Act is essentially a regulatory measure; (b)      s. 231(3) (the predecessor of s. 231.2(1)) is not criminal or quasi-criminal law; (c)      application of that subsection constitutes a seizure since it infringes the individual"s expectations of privacy; (d)      only unreasonable seizures contravene s. 8 of the Charter of Rights and Freedoms; (e)      seizure in an administrative and regulatory context must be distinguished from seizure in a criminal or quasi-criminal situation; (f)      in a taxation system based on the principle of self-reporting and self-assessment, the Minister of National Revenue has to have broad powers to audit taxpayers' returns and inspect records which may have been used to prepare those returns; (g)      the Minister of National Revenue must be able to exercise these powers whether or not he has reasonable grounds to believe that a particular taxpayer has breached the Act; (h)      s. 231(3) provides the least intrusive means by which effective monitoring of compliance with the Act can be carried out; and (i)      the taxpayer's privacy interest with regard to documents which may be relevant in income tax returns is relatively low in relation to the Minister. [4]      In our opinion, it is not a serious argument for the appellants to say that a requirement to provide documents or information, like the one at bar, infringes the constitutional provisions of ss. 7 and 8 of the Charter when that requirement is made as part of a genuine administrative investigation for the purpose of recovering money owed and with a real objective of collecting information in that connection. ...

Therefore, the relief sought would not contravene any tax policy objective.   ...

In the case at bar, the Tribunal’s administrative decision to entertain this file as a regular appeal in the absence of a proper notice of constitutional question, is reasonable and does not contravene any principle of procedural fairness. ...

Procedural choices made by the Commission are entitled to respect from the reviewing Court, so long as the procedure does not contravene the duty of fairness (Canada (Attorney General) v Sketchley, 2005 FCA 404 at para 119 [Sketchley]).   ...

The law [26]   Taxpayers who contravene subsection 163(2) of the Act are liable to penalties.   ...

The appellant sought to amend his Statement of Claim to allege, inter alia, that the pending inquiry contravenes the Charter, is of no force and effect and that the inquiry could not continue. ...

That question may be well-founded because it appears that the appellant is looking for a declaration that section 146 is invalid because it contravenes the Charter of Rights and Freedoms. if he is right on that and if I should strike down section 146, then no one would be entitled to any deductions in respect of registered retirement savings plans. ...

The fact the refund is calculated during the 90 days after the end of the insurance period which includes 1983, 1984 and 1985 for purposes of the contract does not contravene the provisions of section 140, in my view. ...

It was further contended that such Articles contravene sound principles of company law and possibly the Business Corporations Act of Saskatchewan as well. ...

The purpose of subsections 159(2) and (3) is to facilitate collection of taxes, interest and penalties by obliging the administrator of property to obtain a certificate from the Minister that all taxes, interest and penalties have been paid before he distributes the property; an administrator who contravenes subsection 159(2) by a premature distribution incurs personal liability for the unpaid taxes, interest and penalties (vide H. ...