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FCTD

Olympia Interiors Ltd. v. R., [1999] 3 CTC 305

Sap- lys^, [12] a case involving prosecution, apparently under the Excise Tax Act, where it was found, inter alia, that the Crown had failed to meet its obligations to disclose evidence to be relied upon, thus compromising the defendant’s right to a fair trial, and that the conduct of its investigation and prosecution of the charges was so unfair as to contravene fundamental notions of justice and to undermine integrity of the judicial process. ...
FCA

Spire Freezers Ltd. v. R., [1999] 3 CTC 476, 99 DTC 5297

The Supreme Court allowed the appeal (L’Heureux-Dubé and Bas- tarache JJ. dissenting), finding that a valid partnership had been created and that the transaction did not contravene the Bank Act. ...
SCC

McClurg (J.A.) v. M.N.R., [1991] 1 CTC 169

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 page 532. ...
BCCA decision

Turner’s Dairy Ltd., Et Al., v. Lower Mainland Dairy Products Board, Et Al,, [1940-41] CTC 363

It is the duty of the Legislature (1) not to contravene a decision of the Courts and (2) not to impose an indirect tax yet, doing its duty in these respects, is treated as wrongdoing. ...
SCC

Atlantic Smoke Shops Limited, v. James H. Conlon, John McDonough and the Attorney-General for New Brunswick, Respondents,, [1940-41] CTC 421

It is argued as well that s. 5 of the New Brunswick statute contravenes s. 121 of the B.N.A. ...
FCA

President's Choice Bank v. Canada (the King), 2024 FCA 135

Insofar as imposing an either/or test would restrict NITCs for payments connected to commercial activities, such an imposition would contravene Parliament’s purpose. [45] Additionally, the fact that the person redeeming the coupon is a financial institution is of no consequence if its redemption payment is in the course of a commercial activity. ...
FCTD

Henderson Estate v. M.N.R, 73 DTC 5471, [1973] CTC 636 (FCTD), aff'd 75 D.TC 5332, [1975] C.TC 485 (FCA)

The question to be resolved is whether the “duties” for which an executor is personally liable, if the executor should contravene section 49, are “duties” coincident with the “duties” in section 24 for which the Minister may assess “any persons”. ...
FCTD

Canada (Minister of National Revenue) v. Welton Parent Inc., 2006 DTC 6093, 2006 FC 67

In that case the Supreme Court concluded that: (a) the Act is essentially a regulatory measure; (b) s. 231(3) (the predecessor of s. 231.2(1)) is not criminal or quasi-criminal law; (c) application of that subsection constitutes a seizure since it infringes the individual's expectations of privacy; (d) only unreasonable seizures contravene s. 8 of the Charter of Rights and Freedoms; (e) seizure in an administrative and regulatory context must be distinguished from seizure in a criminal or quasi-criminal situation; (f) in a taxation system based on the principle of self-reporting and self-assessment, the Minister of National Revenue has to have broad powers to audit taxpayers' returns and inspect records which may have been used to prepare those returns; (g) the Minister of National Revenue must be able to exercise these powers whether or not he has reasonable grounds to believe that a particular taxpayer has breached the Act; (h) s. 231(3) provides the least intrusive means by which effective monitoring of compliance with the Act can be carried out; and (i) the taxpayer's privacy interest with regard to documents which may be relevant in income tax returns is relatively low in relation to the Minister. ...
SCC

Guindon v. Canada, 2015 SCC 41, [2015] 3 SCR 3

While the courts have been given the power to declare invalid laws that contravene the Charter   and are not saved under s. 1  , this is a power not to be exercised except after the fullest opportunity has been accorded to the government to support its validity.   ...
TCC

Dynamex Canada Corp. v. M.N.R., 2010 TCC 17

This agreement shall be interpreted in accordance with the Laws of the Province in which the Owner Operator’s services are primarily performed, and if any provisions of this Agreement contravene the Law of such Province, then such provisions shall be deemed not to be part of this Agreement, but all other provisions shall remain in full force and effect.   ...

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