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It is settled law in this Court that paragraph 118.2(2)(n) does not contravene section 15 and that, in the absence of any distinguishing facts, the principles established in Miller v. ...

While it is true that the Charter has imposed upon the Courts the duty to ensure the conformity and compatibility of the laws of Canada with the Charter, it has not endowed the Courts with the power to rewrite these laws, whether they contravene or not the Charter. ...

Nikolaisen, 2002 SCC 33, at paras. 7-37, [2002] 2 S.C.R. 235). [12]            We are of the view that in reaching his conclusion that the application for an extension of time to file the notices of objection must be dismissed, the Judge made no errors of law, fact or mixed fact and law. [13]            We commend the Judge for his efforts in going beyond what was necessary to explain the reasons for his denial of the application, making clear the limitations of the Tax Court of Canada in relation to the Taxpayer’s real complaint and describing other possible venues where she might seek redress for that complaint. [14]            The Appellant has served and filed a Notice of Constitutional Question, raising for the first time a question of the constitutional validity, applicability and effect of subsection 152(9) and sections 166.1, 166.2, 222, 165 and 169 of the Act, on the basis that they contravene sections 7 and 8 of the Canadian Charter of Rights and Freedoms. [15]            In Guindon v. ...

The judge ruled that to hear the appellant’s motion to strike would contravene Rule 8 of the Tax Court of Canada Rules (General Procedure), SOR/90-688a (Tax Court General Procedure Rules). [2]   Colloquially known as the “fresh step rule”, Rule 8 of the Tax Court General Procedure Rules provides: 8  A motion to attack a proceeding or a step, document or direction in a proceeding for irregularity shall not be made, (a)  after the expiry of a reasonable time after the moving party knows or ought reasonably to have known of the irregularity, or (b) if the moving party has taken any further step in the proceeding after obtaining knowledge of the irregularity, except with leave of the Court. [3]   The Tax Court held that both parts (a) and (b) of Rule 8 were met and declined to grant leave for the appellant to file his motion. ...

Ruth Giagnocavo feels very comfortable with John Giagnocavo representing her in this case, as he has a strong conviction that the Income Tax Act is unconstitutional and discriminatory and contravenes the Charter of Rights and Freedoms in a multitude of sections, and he has a strong conviction that the Charter of Rights and Freedoms must be upheld as the supreme law of the land. 4. ...

   [13]           The appellant’s second argument was that subsection 163(1) contravenes sections 7 and 12 of the Charter. ... The penalty is imposed upon the person who failed to report the amount of income in their tax return, who would be the employee in this case. [16]          With respect to the appellant’s Charter argument, the respondent cited numerous cases where the courts have held that the civil penalties under the ITA do not contravene either sections 7 or 12 of the Charter. ... In this respect, I agree with and adopt Justice Webb’s reasons for judgment in Porter. [4] [18]          I am also of the view that subsection 163(1) does not contravene the Charter. ...

  [6]                It must also be concluded that this inspection report by the Minister found that the incident the occurred on August 9, 2004, did not contravene the CEPA ...   [21]            In any event, the order sought under the second remedy cannot be made under section 39 of the CEPA because this provision provides a remedy to prevent conduct that contravenes the CEPA and is likely to cause damage. ... Any person who suffers, or is about to suffer, loss or damage as a result of conduct that contravenes any provision of this Act or the regulations may seek an injunction from a court of competent jurisdiction ordering the person engaging in the conduct (a) to refrain from doing anything that it appears to the court causes or will cause the loss or damage; or (b) to do anything that it appears to the court prevents or will prevent the loss or damage.   39. ...

    [6]               Three grounds of appeal are raised:   a)      that the assessments are contrary to Parliament’s intent in enacting subsection 128.1(4),   b)     that the relevant provisions of the Act contravene subsection 15(1) of the Charter, and   c)      that s. 128.1(4)(b) of the Act was not properly applied to pre-immigration securities ...   [9]               The appellants argue that the departure tax provisions contravene subsection 15(1) of the Charter. ...

Contravention of section 73, 74 or 90   243. (1) Unless section 239, 241, 242 or 243.1 or subsection (2) applies, every person who contravenes section 73, 74 or 90 is liable to a penalty equal to   (a) if the contravention relates to spirits, 200% of the duty that was imposed on the spirits; or   (b) if the contravention relates to wine, $1.24 per litre of that wine.     ... Indeed, under paragraph 243(1)(a) of the Act, every person who produces spirits in a manner that contravenes section 73 (which is the case here) is liable to a penalty equal to 200% of the duty that was imposed on the spirits. ...

Read seeking confirmation that his schemes did not contravene the provisions of the Income Tax Act. ... Longley continued to press Revenue Canada for a written acknowledgment that his Rhino Bursaries would not contravene the provisions of the Act. ... I am also of the view that as a result of the refusal of Revenue Canada to acknowledge that the scheme did not contravene provisions of the Act Mr. ...