Search - contravene

Since the Minister lacks jurisdiction to make a reassessment in respect of the return filed by the applicant outside of the normal reassessment period, Prothonotary Tabib did not err in finding that the Court could not require the Minister to contravene the Act by issuing a reassessment. ... The appeal is dismissed in respect of the Prothonotary’s decision to strike the paragraphs from the notice of application, finding that the Minister cannot be ordered to contravene the Act by making a reassessment outside of the three-year limitation period; 2.       ...

First, subsection 245(2) does not apply to a tax benefit that contravenes a provision of the Regulations. ... More specifically, SEC's tax benefit would contravene subsection 1100(11) of the Regulations and not paragraph 20(1)(a) of the Act. ... To require SEC to take into account in computing its income an expense that it did not incur would contravene section 96 of the Act, which requires that the partnership's income be computed as if it were a separate person. [50]          In enacting section 245 of the Act, Parliament was seeking to counter the use of schemes that create an undue tax benefit for taxpayers. ...

Blue Bridge notes that Article 26(1) of the Convention states that the information that the competent authorities of participating States may exchange must be used to carry out the Canada-France Tax Treaty, to the extent that the intended taxation does not contravene it. [61]   According to Blue Bridge, France is seeking to tax potential, discretionary beneficiaries on Canadian capital from the Trusts. ... For the same reasons, Blue Bridge submits that the RFIs submitted by the Minister are not relevant to carrying out the Convention because they would lead to taxation that contravenes it. [62]   Therefore, Blue Bridge is of the view that the Convention does not authorize France to ask the Minister to exercise the powers vested in her by the ITA to require the trustees to disclose the documents and information. [63]   Blue Bridge adds that France’s intent is to tax potential beneficiaries on Canadian capital, when the purpose of the tax treaties is to reduce or eliminate double taxation: Crown Forest at para 46. ... It should be noted that the Minister does not represent France and has no connection to this matter other than as the Canadian competent authority for obtaining the information and documents required by France under the Convention. [74]   France clearly has a genuine and valid interest in opposing Blue Bridge’s applications because the declaratory order sought would contravene a decision of a French court having jurisdiction in the matter. [75]   It is not for Blue Bridge to judge the appropriateness of France’s legislative choices in the arena of taxation or to deprive its tax authorities of the information it could use to perform its auditing functions. ...

Thus, we conclude that section 239 of the Income Tax Act and the choice made in this case of proceeding by way of summary conviction do not contravene section 15 of the Charter. ... It follows from these reasons that the Attorney General’s right of election, pursuant to section 239 of the Income Tax Act, does not contravene paragraph 11(f) of the Charter providing for a right to a jury in the circumstances specified in that subsection. 7. ... We are, however, satisfied that the Crown's more limited right of appeal under section 755 on questions of fact on the record, as that right has been delineated in the case law, does not contravene either section 7 or paragraph 11(h) of the Charter. 8. ...

The Appellant opposed the legal proceedings on the basis that his activities were in compliance with the management agreement and that his income earning activities did not contravene the restrictive covenant. 7. ... The Appellant opposed the legal proceedings on the basis that his activities were in compliance with the Agreement and that his income earning activities did not contravene the restrictive covenant. 16. ...

The Appellant argued that the provision should be struck because it is vague, because it contravenes section 7 of the Charter, or because it contravenes subsection 15(1) of the Charter ...

.), 1982, c 11) [Canadian Charter] and contravenes Canada’s international obligations under various treaties that Canada is a party to because the DRC is a country under a moratorium as a result of the atrocities committed there; returning the applicant and her children to that country would violate, inter alia, sections 7 and 12 of the Canadian Charter. ... A person is inadmissible for failing to comply with this Act (a) in the case of a foreign national, through an act or omission which contravenes, directly or indirectly, a provision of this Act; and (b) in the case of a permanent resident, through failing to comply with subsection 27(2) or section 28. … Division 5 Loss of Status and Removal Report on Inadmissibility Preparation of report 44. (1) An officer who is of the opinion that a permanent resident or a foreign national who is in Canada is inadmissible may prepare a report setting out the relevant facts, which report shall be transmitted to the Minister. ...

Rather, it is an arguable issue which merits further exploration: Imperial Tobacco, above, at para 91. [39]            Finally, the Respondents argue that a duty to warn would directly contravene the confidentiality obligations in section 241 of the ITA and policy relating to this issue, i.e. to avoid issuing warnings when private individuals are involved, both on the “investor” and “participant” sides. [40]            First, I note that the Prothonotary dealt with this issue (Order, pp 16-17). Even if I were to consider it de novo here, the existence of a duty on CRA to warn taxpayers about questionable tax schemes in a timely manner, enumerated in section 14 of the Taxpayer Bill of Rights, suggests that the duty to warn does not in fact directly contravene the confidentiality obligations, and/or any policy decisions to disclose, flowing out of that section. ...

The Appellant opposed the legal proceedings on the basis that his activities were in compliance with the management agreement and that his income earning activities did not contravene the restrictive covenant. 7. ... The Appellant opposed the legal proceedings on the basis that his activities were in compliance with the Agreement and that his income earning activities did not contravene the restrictive covenant. 16. ...

(b) The general principle of the law of Quebec is that no one can by private agreement validly contravene the laws of publie order and good morals. ... Even though such nullity has not been asked for in the proceedings these provisions contravene the laws of public order and good morals and should not be given force and effect to in any way. ...