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FCTD

Sibomana v. Canada, 2019 FC 945

Jobidon was acting within the scope of the duties assigned in subsection 5(1) of the Canada Border Services Agency Act, SC 2005, c 38 [CBSA Act] and paragraph 4(2)(a) of the Act; and (3) the communications do not contravene section 7 of the Privacy Act. ... Sibomana himself filed that evidence and admitted the conviction. [38]   Lastly, regarding the plaintiffs’ fourth allegation, the defendants argue that the communications between the CBSA and Belgian authorities did not contravene section 7 and 8 of the Privacy Act, since the information was disclosed for the purpose for which it was obtained (paragraph 8(2)(a) of the Privacy Act; Igbinosun v Canada (Minister of Citizenship and Immigration) (1994), 87 FTR 131 (FC) at para 6; Moin v Canada (Citizenship and Immigration), 2007 FC 473 at paras 35–38). The communications also did not contravene articles 14 to 17 of the Treaty, since the Treaty does not apply to matters that do not have a criminal or penal aspect. ...
FCA

Humane Society of Canada for the Protection of Animals and the Environment v. Canada (National Revenue), 2015 FCA 178

Of relevance in this appeal are paragraphs 168(1)(b) and (e), which read as follows: 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: … […] (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; … […] (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; … […] [35]            Under paragraph 168(1)(b), the Minister is empowered to revoke the registration of a charitable organization if it ceases to comply with its registration requirements. ... Paragraph (b) stipulates that no part of the organization’s income can be payable to, or otherwise available for, the personal benefit of any proprietor, member, shareholder, trustee or settlor of the organization. [37]            Under paragraph 168(1)(e), the Minister is empowered to revoke the registration of a charitable organization that fails to comply with or contravenes any of sections 230 to 231.5. ... As a result, the Appellant argues that the Minister was required to proceed in that fashion and was precluded from pursuing the revocation of the Appellant’s status as a charitable organization. [57]            In response, the Minister offers the following quote from a CRA document entitled “CRA Summary Policy CSP-U02, Undue Benefits”: A registered charity that contravenes or continues to contravene the Act could [in addition to the imposition of a penalty under subsection 188.1(4)] also have its registration revoked. [58]            This quotation does no more than summarize subsection 189(7), which neither party provided to the Court. ...
TCC

Warawa v. The Queen, docket 2000-155-IT-G

LaForest J. and L'Heureux-Dubé J. held that the orders to appear and produce documents did not contravene section 7 or 8 of the Charter. ... Sopinka J. held that the orders did not contravene section 8; the orders to produce documents did not contravene section 7; but the orders to appear and testify did contravene section 7. ...
TCC

SPE Valeur Assurable Inc. v. The Queen, 2019 TCC 174

According to the respondent, filing these documents as evidence in the applicants’ appeals does not contravene sections 7 and 8 of the Charter. ... Does the filing of these documents as evidence contravene sections 7 and 8 of the Charter? ... Filing these documents as evidence contravenes sections 7 and 8 of the Charter. ...
ONCA decision

The Queen v. Print Three Inc., 85 DTC 5303, [1985] 2 CTC 48 (Ont CA)

In my view, that subsection violates section 8 of the Constitution Act, 1982 in that it contravenes the right of the taxpayer “to be secure against unreasonable search or seizure/’ This position was affirmed by the Federal Court of Appeal in Vespoli et al v The Queen et al, [1984] CTC 519; 84 DTC 6489. ...
TCC

Gros v. The Queen, 2012 DTC 1110 [at at 3059], 2012 TCC 14 (Informal Procedure)

That is why the case law has established that where a transaction is neither a sham nor contrary to a statutory provision, its legal realities as well as the legal relationships and the legal effects it creates shall be respected. [2] In this case, the transaction is not a sham and does not contravene any statutory provision. ...
TCC

Elan Development Ltd. v. The Queen, docket 96-4254-IT-G

.), [1989] 2 S.C.R. 1326, the Appellant argued that section 30 of the Alberta Judicature Act contravenes subsection 2(b) and section 15 of the Charter which respectively guarantee the right of freedom of expression and legal equality. ...
TCC

Beaudoin v. The Queen, 2010 TCC 600 (Informal Procedure)

  [12]          The appellant's former spouse is not disqualified from claiming the amounts in question solely by operation of subsection 118(5), but she could contravene Justice Mass's judgement. ...
TCC

Medynski v. The Queen, 2009 TCC 216 (Informal Procedure)

  [24]     The arguments are: (1) that the Canada Revenue Agency had acted improperly during the audit, (2) that interest charged pursuant to the Act contravenes the equality provisions of the Canadian Charter of Rights and Freedoms, and (3) that an award of general damages of $5,000 is not taxable ...
TCC

Chu v. The Queen, 2007 TCC 262 (Informal Procedure)

It is clear from these decisions and others that subsection 118(5) does not contravene the Canadian Charter of Rights and Freedoms and, to the extent that any unfairness may appear to exist, the remedy lies with Parliament to change the provision but so long as it exists, the Court must apply it since it is the law. ...

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