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FCTD

Canada (Attorney General) v. Allard, 2008 FC 1294

  [55] The subtlest jurisprudence allows for a Screening Board to set out the qualifications required by the Department in a reasonable manner, provided that the addition does not contravene the merit principle. ...
FCTD

Syncrude Canada Ltd. v. Canada (Attorney General), 2014 FC 776

Subsection 272(1) of CEPA makes it an offence to contravene subsection 139(1).  ...
SCC

Bisaillon v. Keable, [1983] 2 SCR 60

I would dismiss this argument. (2) Did respondent Commissioner contravene the secrecy rule regarding the identity of police informers? ...
SCC

Pharmascience Inc. v. Binet, 2006 SCC 48, [2006] 2 SCR 513

Section 188 provides that anyone who contravenes a provision of the Professional Code is guilty of an offence.  ...
SCC

Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 SCR 601, 2005 DTC 5523

This, the appellant argues, contravenes the object and spirit of the CCA provisions and constitutes abusive tax avoidance within s. 245(4) of the Act.  ...
FCA

Runchey v. Canada (Attorney General), 2013 FCA 16

It found that the DUPE provision, by itself, did not contravene the Charter ...
FCA

Canada v. 594710 British Columbia Ltd., 2018 FCA 166

Consequently, the Partnerco assessment is invalid because it encompasses two taxation years, May 1 to 28, 2006 and May 29 to June 1, 2006, which contravenes the statute bar provisions which contemplate one assessment for each taxation year. [85]   There is no error in the Tax Court’s conclusion that the Minister unreasonably assessed Partnerco based on a notional period of May 1 to June 1, 2006. ...
SCC

1068754 Alberta Ltd. v. Québec (Agence du revenu), 2019 SCC 37, [2019] 2 SCR 993

The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such a return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.  ... [9]                               Section 61 of the TAA imposes a penalty for a failure to comply with a formal demand:      Every person who contravenes sections 38, 39, 43 or section 1015 of the Taxation Act (chapter I-3)... is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and a term of imprisonment not exceeding six months.  ... [10]                           Section 39.2 of the TAA provides that the Minister may apply to the Court of Québec to remedy a failure to comply with a formal demand:      Where a person has not provided access, assistance, information, documents or things even if the person is required to do so under section 38 or 39, the Minister may make an application to a judge of the Court of Québec acting in chambers and that judge may, notwithstanding section 61.1, order the person to provide the access, assistance, information, documents or things to the Minister or make such order as the judge deems proper in order to remedy the failure which is the subject of the application.... ...
FCTD

Bank of Montreal v. Canada (Attorney General), 2020 FC 1014, aff'd 2021 FCA 189

She agreed with the Respondent’s statement that, to the extent the Bank must engage in exempt lending- and deposit-taking to enable Treasury to earn non-resident interest amounts, the Bank should be entitled to claim ITCs. [121]   The Respondent argues that the response of the Bank’s representative contravenes the First Order Supply Rule: a business cannot recover GST incurred on inputs acquired to make exempt supplies, even when those exempt supplies enable the business to make other taxable supplies. ...
SKPC decision

Her Majesty the Queen v. Bernard Peter Lahaye, [1994] 2 CTC 416

Surely to return seized documents in the manner that they were returned without getting permission to do so from the Court which ordered them to be retained until certain specified events would occur as is provided for in the Statutes contravenes the retention order of the Court, the provisions of the Act and the mandatory obligation imposed on the Minister to take reasonable care to ensure that they be preserved. ...

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