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Facts   [1]               The appellant submits in this informal appeal that the age restriction in the pension income‑splitting provisions added to the Income Tax Act (the “ Act ”) in [2006] contravene the equality and non‑discrimination provisions of the Canadian Charter of Rights and Freedoms (the “ Charter ”). ...

The order sought by the applicants would in effect prohibit all tax investigators conducting audits under the aegis of paragraphs 231 (1)(a), (b) and (c) of the Act from seizing, without a warranty pursuant to paragraph 231 (1)(d) of the Act, any documents they find in the course of their audits on the ground that such a seizure contravenes section 8 of the Charter. ...

Since this requirement applies equally to individuals who are married and who are in a common-law partnership there is no basis for a claim that the definition of adjusted income discriminates between married couples and those in a common-law partnership and therefore contravenes section 15 of the Charter ...

In addition to the statement of defence, the defendant filed a counterclaim, seeking a declaration that subsection 31(2) of the Income Tax Act contravenes the Canadian Charter of Rights and Freedoms, 1982. ...

Finally and more importantly, even if the taxation year of a deceased taxpayer is to be considered to remain at all times the 31st of December of the year of his decease, where a regulation is validly issued pursuant to a taxing statute and does not contravene any of the provisions of that statute, and where such a regulation purports to afford a deduction or some relief to the taxpayer from the tax burden imposed by the taxing statute, its effect must never be considered as nullified by reason of the existence of another enactment in a statute totally unrelated to taxation, especially where the enactment emanates from another jurisdiction. ...

., file with the registrar a notice, in Form 11 in the Second Schedule, of a director ceasing to hold office;... (2) A company that contravenes subsection (1) commits an offence and is liable to a fine not exceeding $50 for each day it is in default. ...

After careful consideration I am prepared to agree with this submission which I think does not contravene the principle outlined in Lackie or conflict with it, as it can be distinguished in the special circumstances in this case finding as I do that it was the sale of an asset, with the price calculated partly as royalties. ...

The order sought by the applicants would in effect prohibit all tax investigators conducting audits under the aegis of s 231(1)(a), (b) and (c) of the Act from seizing, without a warrant pursuant to s 231(l)(d) of the Act, any documents they find in the course of their audits on the ground that such a seizure contravenes s 8 of the Charter. ...

A further submission made by the plaintiff is that subsection 146(5) of the I.T.A. contravenes section 15 of the Charter since the I.T.A. discriminates between types of income resulting in unequal R.R.S.P. deductions. ...

Desrochers;  -          7.7: any activity or source of remuneration that might contravene the contract to be submitted first to Mr. ...