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SKKB decision
In Re the Treasury Department Act, 1938, v. The International Harvester Company of Canada, Limited., [1940-41] CTC 265
Having disposed of the first ground by deciding that the condition precedent had been complied with, namely, that the commissioner was unable to determine, or to obtain the information required to ascertain, the income within the province, to give the right to apply the regulations of A3, we next have to consider—Do these regulations themselves contravene see. 23(21a)? ...
EC decision
His Majesty the King v. Guarantee Household Sterilizers, [1942] CTC 33
The provisions of tnis Article shall not be construed so as to contravene the Tax Convention between Canada and the United States of America, effective January 1, 1936, to April 29, 1941. ...
PC decision
International Harvester Company of Canada, Ltd. v. Provincial Tax Commission and Others, [1948] CTC 307
So modified, it does not appear to contravene the provisions of the Statutes of 1932 and 1936. ...
SCC
Mcclurg v. Canada, 91 DTC 5001, [1990] 3 SCR 1020
It contravenes the principle that the directors are not permitted to favour one class at the expense of the others. It also contravenes the principle that dividends attach to shares and not to shareholders because the directors would be making a discretionary allocation primarily on the basis of the identity of the shareholders. ... 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 p. 532. ...
FCA
Canada v. Benoit, 2003 DTC 5366, 2003 FCA 236
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". [...] [109] It is also important to point out that the nature of the oral history evidence in this case is quite different to that presented, for example, in Delgamuukw, supra. ... [Emphasis is that of the Trial Judge] [112] In my view, the approach suggested by Dr. von Gernet to oral history evidence is undeniably a proper approach and is entirely in line with the remarks made by McLachlin C.J. at paragraph 38 of Mitchell, supra, where she indicated that evidence adduced to support Aboriginal claims should not be weighed in a manner that "fundamentally contravenes the principles of evidence law... ... 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". [...] [115] In the present matter, what is at issue is not "a right which originates in times where there were no written records of the practices, customs and traditions engaged in", but whether the Aboriginal signatories understood that a promise exempting them from tax at any time for any reason was made. ...
TCC
Robert Bédard Auto Ltée. v. MNR, 85 DTC 643, [1985] 2 CTC 2354 (TCC)
GENERAL TERMS AND CONDITIONS This lease is granted on the following conditions, which the lessee undertakes to respect and comply with well and faithfully, to wit: (1) to maintain the property (land and buildings) in good repair even as regards major repairs, and to restore it to such condition at the end of the lease, the owner being in no way obliged to contribute thereto in any circumstances; (2) to keep the buildings erected thereon insured against lightning, fire and vandalism, on behalf of the owner, with a promise to sell to the lessee, for at least the amount for which they are currently insured under policy No T305695, issued by Les Prévoyants du Canada, being at present the sum of two hundred and fifty thousand dollars ($250,000) on the buildings and with an insurance company approved by the owner, and to provide him with a copy of the policy and the premium payment receipts upon request, as well as the renewal certificates at least fifteen days prior to expiry; (3) to maintain liability insurance at least equivalent to that currently held by the owner with Les Prévoyants du Canada under policy No 1305695 with an insurance company approved by the owner and to provide him with the policy and the premium payment receipts upon request, as well as the renewal certificates at least fifteen days prior to expiry; (4) to fit out the demised premises with furniture and equipment sufficient to guarantee payment of three months' rent; (5) to pay all municipal and school taxes that become payable on the immovable, including those for water and garbage collection service, as soon as they respectively fall due, and provide receipts therefor to the owner upon request; (6) to use the demised premises only to operate a business consisting in the sale of new and used motor vehicles (cars and trucks) and of parts for such motor vehicles and their repair and maintenance, except the apartment located above the garage, which may continue to be occupied as such; (7) to pay himself for his electricity and for heating the demised premises during the cold season; (8) not to assign his rights under this lease or sublet in whole or in part, without the written consent of the owner, except, of course, with regard to the apartment located above the garage, which he may rent for his benefit, retroactive to the first of July, one thousand nine hundred and seventy-six, and except as agreed in the promise to sell hereinafter; (9) to indemnify the owner for any expenses, damage or charges of any kind that may be caused or that he may incur as a result of the lessee’s failure to comply with all municipal or other by-laws pertaining to or affecting the demised premises; (10) in the event the insurance policies protecting the demised premises are terminated owing to the use or occupation made of the said premises, in whole or in part, by the lessee or any assignee or sublessee or any other person having received permission to occupy the said premises from the lessee, the owner may, at his option, declare the present lease to be terminated, by giving the lessee notice in writing to that effect, and dispose of the demised premises as he wishes and for his benefit, the lessee being required to give the owner immediate possession of the demised premises; (11) to allow the owner or his representatives and agents, superintendents and workers, to enter the demised premises at any reasonable time, in order to inspect them, and, where necessary, to make repairs and alterations; (12) not to make any changes in the demised premises without the owner's written consent, and if he makes any, he must leave everything the way it is at the end of this lease, without any compensation for the lessee, unless the owner prefers to have the premises the way they were previously, in which case the lessee must immediately perform the necessary work for this purpose, at his own expense; (13) the parties hereby expressly stipulate that should the lessee fail to pay the rent provided for in this lease, and/or should he contravene or fail to perform the terms and conditions of this lease, and/or in the event any of the lessee's movables or furniture in the demised premises are seized or taken in execution or guarantee by any of the lessee's creditors, or if they were seized or taken from the lessee for taxes or pursuant to a deed of pledge, and/or if the lessee makes any assignment of his property for the benefit of his creditors or becomes insolvent, or becomes subject to any Act concerning insolvency, and/or if the lessee, at any time during his occupation of the demised premises, removes or attempts to remove from the said premises any part of his movables and furniture therein, except in the ordinary course of his business, without the prior written consent of the owner, and/or if a writ of execution or seizure is issued by any court in the province of Quebec against the lessee's movables and furniture, the current rent shall become due and payable, and the owner shall have the right to terminate this lease immediately and to resume possession of the demised premises, or lease them again, if he so wishes; (14) to pay the costs and fees hereof, as well as the cost of registration and of preparing a copy for the owner; DECLARATIONS BY THE OWNER The owner declares: (1) that the apartment located above the garage presently rented, is rented to Dave Roy, without a lease, and the owner subrogates the lessee in his rights as owner respecting this lease, including the right to receive rent from the first of July, one thousand nine hundred and seventy-six and the right to review this lease for such price and on such terms as the lessee deems appropriate for a term not to end later than the fourth of July, one thousand nine hundred and eighty-one; (2) that to his knowledge this apartment complies with the municipal by-laws of the town of Mont-Laurier; (3) that at present he has no hypothecary creditors on the immovables currently leased. ...
SCC
Knox Contracting Ltd. v. Canada, 90 DTC 6447, [1990] 2 SCR 338, [1990] 2 CTC 262
As stated by LeBel, J.A. at page 47:...we are convinced that to make false or deceptive statements in a return filed or made as required by either tax Act is to commit a crime, and a serious crime, rather than to contravene a statutory law not ordinarily regarded as criminal. ...
FCA
Thompson v. Canada (National Revenue), 2013 DTC 5146 [at at 6296], 2013 FCA 197, rev'd 2016 SCC 21
L-8, the Rules of the Law Society of Alberta and the Law Society of Alberta Code of Conduct, and in the common law applicable to the Province of Alberta thereby causing that Barrister and Solicitor to violate his Code of Conduct, breach those Rules and contravene the Act, rendering him liable for serious penal and civil consequences? ...
FCA
Edwards v. Canada, 2003 DTC 5667, 2003 FCA 378
Article 8 stipulates: The laws previously in force in Hong Kong, that is, the common law, rules of equity, ordinances, subordinate legislation and customary law shall be maintained, except for any that contravene this Law and subject to any amendment by the legislature of the Hong Kong Special Administrative Region. 22. ...
FCA
Prescient Foundation v. Canada (National Revenue), 2013 DTC 5101 [at at 6044], 2013 FCA 120
(1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the Minister proposes to revoke its registration if the person (a) applies to the Minister in writing for revocation of its registration; (b) ceases to comply with the requirements of this Act for its registration; (c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation; (d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information; (e) fails to comply with or contravenes any of sections 230 to 231.5; ... 168 ...