Search - contravene

The degree to which the importer carried out a scheme to contravene the Customs Act was not furthered beyond an initial ineffectual attempt. ... Level 2 applies to violations where the circumstances demonstrate an active attempt by the importer to contravene the Customs Act. ...

O’Keefe” Judge       ANNEX   Relevant Statutory Provisions             The following provisions of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) are relevant to this motion. 239.(2.2) Every person who                 (a) contravenes subsection 241(1), or   (b) knowingly contravenes an order made under subsection 241(4.1)   is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.   241.(1) Except as authorized by this section, no official shall     (a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information;   (b) knowingly allow any person to have access to any taxpayer information; or   (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section.     241.(2) Notwithstanding any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information.     241.(3) Subsections 241(1) and 241(2) do not apply in respect of   (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or   (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty.    ...   241.(4) An official may   (a) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act, solely for that purpose;   241.(10)...   ...

Commission of violation Violation 7. (1) Every person who (a) contravenes any provision of an agri-food Act or of a regulation made under an agri-food Act, (b) contravenes any order made by the Minister under the Plant Protection Act, or (c) refuses or neglects to perform any duty imposed by or under the Plant Protection Act or the Health of Animals Act the contravention of which, or the refusal or neglect of which, is designated to be a violation by a regulation made under paragraph 4(1)(a) commits a violation and is liable to a warning or to a penalty in accordance with this Act. 7. (1) Toute contravention désignée au titre de l’alinéa 4(1)a) constitue une violation pour laquelle le contrevenant s’expose à l’avertissement ou à la sanction prévus par la présente loi.   ...

The Law Society of British Columbia, [1989] 1 S.C.R. 143; 56 D.L.R. (4th) 1. 4.03 Does the Tax Court of Canada have jurisdiction to declare a section of the Income Tax Act of no force and effect if the said section contravenes the Charter? ... Consequently, counsel for the appellant submitted, were it not for subparagraph 56(1)(a)(iv) of the Act the appellant could through an amended 1984 return include the said sum in income for 1984. 4.04.2 It remains to be determined if subparagraph 56(1)(a)(iv) of the Act contravenes section 15 of the Charter, which reads as follows: Equality Rights 15. (1) Every individual is equal before and under the law and has the right to the equal protection and equal benefit of the law without discrimination and, in particular, without discrimination based on race, national or ethnic origin, colour, religion, sex, age or mental or physical disability. (2) Subsection (1) does not preclude any law, program or activity that has as its object the amelioration of conditions of disadvantaged individuals or groups including those that are disadvantaged because of race, national or ethnic origin, sex, age or mental or physical disability. 4.04.2(1) Counsel for the appellant first argued that, even if the error in the decision of the Department and of the Canada Employment and Immigration Commission was made in good faith, the appellant nevertheless suffered a detriment. ...

., that the taxation could contravene the Convention. I understand from the appellant’s arguments that it maintains that the Minister was responsible for ensuring that France not tax the French residents concerned in a manner contrary to the Convention, even before France had the opportunity to complete its review of the French taxpayers’ file. ... The Minister insists that the appellant does not question whether assessments on the income of French residents or on gifts, transfers and/or inheritances would contravene the Convention. ...

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). ...

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?   ...

The onus which the income tax law places on a taxpayer to demolish the assumed facts upon which the taxation rests is not so easily discharged in most cases as to permit counsel or anyone else lightly to assume or to accept that nothing is to be found in the documents upon which an assessment is relating to any information or produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act, may, by notice served upon all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of the province, whether or not such court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada. (7) The court to which an appeal is taken pursuant to subsection (6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, mutatis mutandis, to an appeal instituted pursuant to subsection (6). (8) An appeal instituted pursuant to subsection (6) shall stay the operation of the order or direction appealed from until judgment is pronounced. (9) Every one who, being an. official or authorized person, contravenes subsection (1) is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 2 months, or to both such fine and imprisonment. (10) In this section, (a) “official” means any person employed in or occupying a position of responsibility in the service of Her Majesty, or any person formerly so employed or formerly occupying a position therein; (b) “authorized person” means any person engaged or employed, or formerly engaged or employed, by or on behalf of Her Majesty to assist in carrying out the purposes and provisions of this Act; and (c) “court of appeal” has the meaning assigned by paragraphs (a) to (j) of the definition “court of appeal’’ in section 2 of the Criminal Code, based that will either aid the establishment of the taxpayer’s case or help to destroy the Minister’s assumptions and when, as here, the Minister’s assumptions have admittedly been based on the returns in question it seems to me to be manifest both that the need of the respondents for production of these returns is made out, an impression which to my mind is reinforced by my examination of the returns, and that a very strong public interest in keeping them from production would be required to outweigh the public interest in the proper administration of justice which would be served by their production. ...

However, here the applicant seeks directions and a number of declarations because the Minister has issued notices of reassessment that the applicant says contravene the order of Strayer J. and subsection 152(6) of the Act. ...

The plan’s acceptance of such transfers contravenes the terms of the plan. ...