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TCC
Jerilynn C. Prior v. Minister of National Revenue, [1987] 1 CTC 2076, 87 DTC 26
They are the sine qua non of the political tradition underlying the Charter. 4.03.11 The learned counsel submits that in light of these comments, the burden which the Minister must carry with respect to section 1 of the Charter is a heavy one: "How can it be in a free democratic society that people are forced to pay, this appellant is forced to pay for military purposes when, by so doing, it contravenes her deeply held beliefs” (T.S., p. 99). ...
FCA
Continental Bank of Canada v. R., [1997] 1 CTC 13, 96 DTC 6355, [1996] 3 CTC 14
It states: 174(16) A bank that contravenes 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. ...
BCSC decision
R. v. Vinkle, [1999] 2 CTC 212
Extract Income Tax Act- section 241-Subsection 239(2.2) 241(1) Except as authorized by this section, no official or authorized person shall (a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act or the Petroleum and Gas Revenue Tax Act, (b) knowingly allow any person to inspect or to have access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act or the Petroleum and Gas Revenue Tax Act, (c) knowingly use, other than in the course of his duties in connection with the administration or enforcement of this Act or the Petroleum and Gas Revenue Tax Act, any information obtained by or on behalf of the Minister for the purposes of this Act or the Petroleum and Gas Revenue Tax Act. 241(10) in this section, (a) “official” means any person employed in or occupying a position of responsibility (i) in the service of Her Majesty in right of Canada or a province, or (ii) in the service of an authority engaged in administering a law of a province similar to the Pension Benefits Standards Act, 1985, 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 in right of Canada or a province to assist in carrying out the purposes and provisions of this Act or the Petroleum and Gas Revenue Tax Act. 239(2.2) Every person (a) who contravenes subsection 241(1), or (b) to whom information has been provided pursuant to subsection 241(4) and who knowingly uses, communicates or allows to be communicated such information for any purpose other than that for which it was provided, is guilty of an offence and is liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both such fine and imprisonment. ...
TCC
Astro Consulting Inc. v. The Queen, 2022 TCC 51
.- The entering into of the USA will not contravene the shareholders’ organizing documents or the provisions of any other instrument.- The shareholder is not a non-resident of Canada.- The representations and warranties will continue to be true and correct during the continuance of the USA. · Clause 4.4., which provides that a shareholder of Lanmark cannot sell its shares without the approval of 66 2/3 of the shareholders. ...
FCA
Colel Chabad Lubavitch Foundation of Israel v. Canada (National Revenue), 2022 FCA 108
. … […] 168 (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 168 (1) Le ministre peut, par lettre recommandée, aviser une personne visée à l’un des alinéas a) à c) de la définition de donataire reconnu au paragraphe 149.1(1) de son intention de révoquer l’enregistrement si la personne, selon le cas: (a) applies to the Minister in writing for revocation of its registration; a) s’adresse par écrit au ministre, en vue de faire révoquer son enregistrement; (b) ceases to comply with the requirements of this Act for its registration; b) cesse de se conformer aux exigences de la présente loi relatives à son enregistrement; (c) in the case of a registered charity, registered Canadian amateur athletic association or registered journalism organization, fails to file an information return as and when required under this Act or a regulation; c) dans le cas d’un organisme de bienfaisance enregistré, d’une association canadienne enregistrée de sport amateur ou d’une organisation journalistique enregistrée, omet de présenter une déclaration de renseignements, selon les modalités et dans les délais prévus par la présente loi ou par son règlement; (d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information; d) délivre un reçu pour un don sans respecter les dispositions de la présente loi et de son règlement ou contenant des renseignements faux; (e) fails to comply with or contravenes any of sections 230 to 231.5; or e) omet de se conformer à l’un des articles 230 à 231.5 ou y contrevient; … […] 230 (2) Every qualified donee referred to in paragraphs (a) to (c) of the definition qualified donee in subsection 149.1(1) shall keep records and books of account — in the case of a qualified donee referred to in any of subparagraphs (a)(i) and (iii) and paragraphs (b), (b.1) and (c) of that definition, at an address in Canada recorded with the Minister or designated by the Minister — containing 230 (2) Chaque donataire reconnu visé aux alinéas a) à c) de la définition de donataire reconnu au paragraphe 149.1(1) doit tenir des registres et des livres de comptes — à une adresse au Canada enregistrée auprès du ministre ou désignée par lui, s’il s’agit d’un donataire reconnu visé aux sous-alinéas a)(i) ou (iii) ou aux alinéas b), b.1) ou c) de cette définition — qui contiennent ce qui suit: (a) information in such form as will enable the Minister to determine whether there are any grounds for the revocation of its registration under this Act; a) des renseignements sous une forme qui permet au ministre de déterminer s’il existe des motifs de révocation de l’enregistrement de l’organisme ou de l’association en vertu de la présente loi; (b) a duplicate of each receipt containing prescribed information for a donation received by it; and b) un double de chaque reçu, renfermant les renseignements prescrits, visant les dons reçus par l’organisme ou l’association; (c) other information in such form as will enable the Minister to verify the donations to it for which a deduction or tax credit is available under this Act. c) d’autres renseignements sous une forme qui permet au ministre de vérifier les dons faits à l’organisme ou à l’association et qui donnent droit à une déduction ou à un crédit d’impôt aux termes de la présente loi. ...
NSSC decision
Gordon S Cowan Et Al, Executors Under the Will of John Crerar Mackeen v. Minister of Finance of the Province of Nova Scotia, [1977] CTC 230
But it is contended that the Act, so far as it purports to apply to the appellant, contravenes s. 92(2) and, most specifically, the phrase, “within the Province”, by reason of the fact that it imposes taxation on property locally situate outside of Manitoba. ...
FCTD
Her Majesty the Queen v. Fredericton Housing Limited, [1973] CTC 160, 73 DTC 5145
Those grounds of objection to the statement of claim are as follows: (1) The statement of claim contravenes Rule 408 in that it does not state the material facts to support the action. (2) The statement of claim as originally filed purported to commence an action from a judgment dated July 31, 1971 and mailed August 1, 1971 was, on its face, in contravention of section 172 of the Income Tax Act. i would mention here parenthetically that the insertion of the dates of July 31, 1971 and August 1, 1971 in paragraph 1 of the statement of claim was by clerical error and that the plaintiff amended its pleadings pursuant to Rule 421 whereby any party may amend his pleadings without leave at any time before any other party has pleaded thereto and that this amendment was prior to any pleading by the defendant, so that the references to the figures 1971 in the second and third lines of paragraph 1 of the statement of claim were deleted and replaced by the figures 1972. ...
SCC
Forbes v. The Attorney General of Manitoba / Worthington v. The Attorney General of Manitoba, [1936] SCR 40
Since subsection 1 of section 6 applies to all employers who fail to collect and pay over taxes under the provisions of Part 1, and subsection 2 applies to everybody who contravenes any provision of Part 1, this is solid ground for the inference that the duties imposed by sections 4 and 5, in respect of which section 6 provides the sanctions, are duties which the statute contemplates [Page 49] shall be performed in the province. ... No employee shall have any right of action against his employer in respect of any moneys deducted from his wages and paid over to the administrator by the employer in compliance or intended compliance with this section. (2) Every employer shall, with each payment made by him to the administrator under this section, furnish to the administrator a return showing all taxes imposed by this part on the employees of the employer in respect of wages during the period covered by the return, which shall be in the form and verified in the manner prescribed by the administrator. (3) Every employer who deducts or retains the amount of any tax under this part from the wages of his employee shall be deemed to hold the same in trust for His Majesty and for the payment over of the same in the manner and at the time provided under this part. 6. (1) If an employer, in violation of the provisions of this part fail to collect and pay over any tax imposed by this part, the administrator may demand and collect from him as a penalty ten per cent. of the tax payable, and he shall in addition be liable to a fine of ten dollars for each day of default, but not to more than two hundred dollars. (2) Every person, who contravenes any provision of this part in respect of which no penalty is otherwise provided, shall be liable to a fine not exceeding five hundred dollars, and each day’s continuance of the act or default out of which the offence arises shall constitute a separate offence; but nothing contained in this section nor the enforcement of any penalty thereunder shall suspend or affect any remedy for the recovery of any tax payable under this part or of any moneys in the hands of an employer belonging to His Majesty. 7. ...
TCC
Yao v. The King, 2024 TCC 19 (Informal Procedure)
Part B – Constitutional Challenge Under Sections 7 and 15 of the Charter [7] Part B of this appeal determines whether the exclusion of refugee claimants from the CCB violates the Canadian Charter of Rights and Freedoms. [6] [8] The Appellants claim that interpreting the ITA and the IRPA to exclude refugee claimants from the CCB contravenes their right to security of the person under section 7 of the Charter in a way that is not within the principles of fundamental justice. [9] The Appellants also claim that the denying of the CCB contravenes their right to equality under section 15 of the Charter on the enumerated ground of race or on an analogous grounds of immigration status. ...
SCC
Reference re Validity of Section 5 (a) Dairy Industry Act, [1949] SCR 1
No oleomargarine, butterine or other substitute for butter, manufactured from any animal substance other than milk, shall be manufactured in Canada, or sold therein, and every person who contravenes the provisions of this Act in any manner whatsoever shall incur a penalty not exceeding four hundred dollars and not less than two hundred dollars, and in default of payment shall be liable to imprisonment for a term not exceeding twelve months and not less than three months. ...