Search - contravene

I am particularly troubled by the fact that the Institute’s contracts state that the instructor must not “contravene any other rules which may be put in place by the Institute from time-to-time”. [19] This open-ended provision suggests a significant desire on the part of the Institute to maintain control. [47]   Mr. ...

There is nothing in the plain wording of the Successor Rules to prohibit what was done, nor did the respondent contravene the object and spirit of the Act. ...

For an income splitting transaction to be successfully challenged by the Minister it must contravene an applicable section of the Income Tax Act. ...

This is in keeping with the principle enunciated in MediaTube, to the effect that matters dealing with the confidentiality of documents at trial should be left to the trial judge. [75] [45] Any confidentiality order will likely have some impact on the open court principle. [76] However, in this situation, given the circumstances described above, the negative or deleterious effect of the confidentiality order sought by Shell is relatively modest. [46] If the desired confidentiality order is not granted, Shell will be faced with the following dilemma: (a) in order to put its best foot forward in this Appeal, Shell will need to breach the confidentiality agreements and terms into which it has entered, and the Shell employees who are responsible for preserving the confidentiality of the Subject Documents will need to contravene Shell’s policies and protocols requiring them to maintain the confidentiality of its trade secrets and other confidential information; or (b) if Shell and its employees choose to abide by the confidentiality agreements, terms, policies and protocols, Shell could be precluded at the trial from presenting evidence that would otherwise assist it in making its case. ...

The respondents did not specify which part of Rule 53(1) they relied on, but the Tax Court assumed it was Rule 53(1) (a). [6] Beyond quoting paragraphs 25 and 26 from Anchor Pointe, and stating that pleading conclusions of law or mixed fact and law “contravene the basic rules of pleading”, the respondents’ written submissions offered only one justification for striking out the pleadings. ...

By see. 6(2) of the Act under consideration every person who contravenes any provision of the Act for which no other penalty is provided is liable to a fine not exceeding $500 for each day’s default, and may be proceeded against under see. 7 by the procedure laid down in the Manitoba Summary Convictions Act, R.S.M. 1913, c. 189, which may involve imprisonment. ...

The Attorney General contended that neither respondent was given authority to contravene the Combines Investigation Act and therefore Crown immunity was not available; Crown immunity would apply only if there were statutory authority to contravene the Combines Investigation Act. ...

Fredette, constituted an avoidance transaction designed to permit the deduction of living expenses, which contravenes paragraphs 18(1)(a) and (h) of the Act. ... On the other hand, requiring SA to include in computing its income an expense which it did not incur would contravene section 96 of the Act, which requires that the income of that partnership be computed as though it were a separate person. [76]          When it passed section 245 of the Act, Parliament's aim was to put a stop to schemes put in place to create an undue tax benefit for taxpayers. ...

CBL expressly declined to give the following representations and warranties which were given by the other two companies: (b) it is duly registered and qualified to carry on business and has and will continue to have all requisite authority, licences and permits to carry on the business of the partnership and to enable the partnership to own or lease property where the activities, or the property or assets of the partnership render or will render such registration, qualification, authority, licence or permit necessary; (d) it can fulfill its obligations as a partner without violating the terms of its constating documents, by-laws or any agreement to which it is or will become a party or by which it is or will become bound or any law or regulation applicable to it; (g) neither the execution and delivery of this agreement nor the consummation of the transactions which it contemplates will: (i) contravene or violate or result in the breach (with or without the giving of notice or lapse of time, or both) of or acceleration of any obligation under: (1) any law, ordinance or governmental rule or regulation to which it is subject, (2) any judgment, order, writ, injunction or decree of any court or of any government official, agency or instrumentality which is applicable to it, (3) its articles, letters patent, act of incorporation or by-laws or any amendments thereto or restatements thereof, or (4) the provisions of any agreement, arrangement or understanding to which it is a party or by which any of them is bound. ... Subsection 174(17): (17) A bank that contravenes any of paragraphs (2)(a), (c), (f), (h), (i) or (j) is guilty of an offence and liable on summary conviction to a fine not exceeding five hundred dollars in respect of each contravention. ...

In the case before us, accepting this position would be tantamount to allowing the increase of Kruger's income for tax purposes brought about by the investment tax credits to be taxed once as regular income in its hands, and then, under the interpretation of subsection 55(2) put forward by the respondent, allowing a corresponding amount to be taxed again in the hands of the appellant, Kruco, as a capital gain, which clearly also contravenes the spirit of the provisions in issue. [85]          Since the increase in income caused by the investment tax credits was not notional enough not to result in additional tax, it should not be notional enough to justify an adjustment in determining safe income for the purposes of subsection 55(2) of the Act. [86]          As has been seen, the position of Revenue Canada (which has since become the Canada Customs and Revenue Agency) on phantom income goes very far, so far in fact that, in a technical interpretation dated December 15, 1999 (No. 9907635), it is stated that there could be an artificial creation of income, and thus a possible adjustment of safe income, where a corporation has not claimed capital cost allowance in certain years. ... At page 859, the Court held: Once again, I am not saying that the administrative interpretation could contradict a clear legislative text; but in a situation such as I have just outlined, this interpretation has real weight and, in case of doubt about the meaning of the legislation, becomes an important factor. [97]          Counsel for the appellant contended that the principle enunciated by the Supreme Court is applicable in the instant case, to the extent that the administrative policy set out in the form of Robertson's rules does not contravene the wording of the Act, and that this policy can validly be used in view of the ambiguous wording in the Act. [98]          Counsel for the appellant further relied on the reasons of the Quebec Court of Appeal in Sous-ministre du Revenu du Québec c. ...