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TCC
Today’s Business Products Limited v. Minister of National Revenue, 91 DTC 148, [1991] 1 CTC 2142 (TCC)
Therefore, setting a value greater than $1 will not contravene the ratio set forth in The Queen v. ...
SCC
Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111
In Kruger, supra, subsection 231(4) was held to contravene section 8 of the Charter in that it gave the Minister, when he or she believed one offence to have been committed, the power to authorize a general search and seizure relating to the violation of any of the provisions of the Act or its regulations. ...
TCC
Byrt v. MNR, 91 DTC 923, [1991] 2 CTC 2174 (TCC)
The appellant also contends that section 227.1 contravenes section 15 of the Charter on the basis that it treats the appellant as a director differently from other taxpayers. ...
OntCtProvD decision
R. v. McKinlay Transport Ltd., 85 DTC 5537, [1986] 1 CTC 29 (Ont. Prov. Ct.), aff'd 87 DTC 5438, [1987] 2 CTC (S.C.O.)
The requirement powers contained in subsection 231(3) of the Income Tax Act do not contain any “‘reasonable excuse exception” and they are certainly backed up by a substantial penalty under subsection 238(2) which provides that: Every person who has failed to comply with or contravenes subsection... 231 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (a) a fine of not less than $200 and not exceeding $10,000, or (b) both the fine described in paragraph (a) and imprisonment for a term not exceeding six months. ...
FCA
Minet Inc. v. R., 98 DTC 6364, [1998] 3 CTC 352 (FCA)
., some U.S. insurers declined to pay commissions to it as they feared that such payments would contravene State insurance statutes prohibiting the payment of commissions to unlicensed brokers. ...
FCTD
The Queen v. Lehmann Bookbinding Ltd., 95 DTC 5063, [1995] 2 CTC 129 (FCTD)
For example, he says there is a question as to whether section 231.2 of the Income Tax Act contravenes section 8 of the Charter of Rights and Freedoms in respect of the requirement on third parties to disclose the names of unnamed persons. ...
TCC
Durocher v. The Queen, 2016 DTC 1013 [at 2584], 2015 TCC 297, aff'd 2016 CFA 299
Unless otherwise specifically provided, every person that contravenes a provision of this Act or the regulations is guilty of an offence and is liable to a minimum fine of $2,000 in the case of a natural person and $3,000 in other cases, double the profit realized or one fifth of the sums entrusted to or collected by the person, whichever is the greatest amount. ...
FCA
Durocher v. Canada, 2016 FCA 299
Not only does Article 18.6 of the Shareholders’ Agreement provide for the severability of illegal portions (Reasons, para. 53), but the framework provided by the ARDFPS already contemplates remedies other than a declaration of nullity for corporations that contravene its provisions (Reasons, para. 65). [25] The TCC judge then considered the effect of Articles 6 and 7.3 of the Shareholders’ Agreement on the deduction claimed by the appellants. ...
TCC
Netupsky v. The Queen, docket 2000-4608(GST)G
" "156.(2) A company that contravenes subsection (1) commits an offence and is liable to a fine not exceeding $50 for each day it is in default. ...
TCC
International Charity Association Network v. The Queen, 2008 TCC 3
Statutory Provisions: Similar to Injunction [5] The relevant portions of subsection 188.2(2), (4) and (5) are as follows: (2) The Minister may give notice by registered mail to a registered charity that the authority of the charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the notice is mailed (a) if the charity contravenes any of sections 230 to 231.5; or (2) Le ministre peut, par avis envoyé en recommandé, informer tout organisme de bienfaisance enregistré que son pouvoir de délivrer des reçus officiels, au sens de la partie XXXV du Règlement de l'impôt sur le revenu, est suspendu pour un an à compter du jour qui suit de sept jours l'envoi de l'avis si, selon le cas: a) l'organisme a contrevenu à l'un des articles 230 à 231.5; ...