Search - contravene

Issues [7]      The Appellant claims that these reassessments contravene the provisions of the treaty because the Minister has included his CPP and superannuation benefits in the calculation of his tax payable, whereas those amounts are exempt from taxation under the Treaty. ...

He adds that any other interpretation would contravene the terms and conditions of employment set out in the letter of employment, which is the contract signed by the parties-especially clause 12.3.3, reproduced above. [15]In addition, the Payor's accountant stated that the Appellant did not do any work for the Payor during the week of May 1 to May 6, 2004, when he was in Algiers. ...

This contravenes the Minimum Wage Act.   [19]    Counsel for the Respondent states that there is no solid evidence that it is a volunteer agreement. ...

[OFFICIAL ENGLISH TRANSLATION] REASONS FOR JUDGMENT Lamarre Proulx, J.T.C.C. [1]      These appeals, heard under the informal procedure, have to do with the 1997 and 1998 taxation years. [2]      At issue is whether section 122.5 of the Income Tax Act ("the Act ") contravenes section 15 of the Canadian Charter of Rights and Freedoms ("the Charter "). [3]      This section provides, according to the definition of "eligible individual" set out in subsection 122.5(1), that a person must be married, have a common-law spouse, be the parent of a child, or be at least 19 years of age in order to be eligible for the Goods and Services Tax ("GST") credit. [4]      The appellant was born on July 18, 1980. ...

This would seem contrary to the intention of the parties and, furthermore, would contravene the interpretation, which the parties gave this clause over the years, as implied from the way they acted. ...

Law Society of British Columbia [[1989] 1 S.C.R. 143, at pp. 181-182] held that a mere unfavourable distinction created by law does not automatically contravene subsection 15(1). ...

However, the defendant underlines that upon review of the Statement of Claim, the Plaintiffs do not make any clear statements to refute the findings of contravention of the Customs Act made by the MNR. [15]            Furthermore, the Defendant argues that a mechanism exists in the SIMA wherein the Plaintiffs could have challenged the basis on which the normal values and the export prices were established, however they chose not to do so. [16]            Moreover, the Defendant argues that the Plaintiffs are not alleging that they did not contravene the Customs Act. ...

In the plaintiff"s view, this procedure is solely intended to enable an individual to dispute the illegality of his or her own actions, that is, that he or she did not contravene the Act. ...

Decision of the Tax Court of Canada judge [3]             Chief Judge Couture explained, first, that the fact the refund is calculated during the 90 days after the end of the insurance period does not contravene the letter or spirit of section 140 of the Act, in his opinion. ...

The applicant alleges that some of these paragraphs should be struck because they contravene Rule 81 for one or more of the following reasons: i) they include or omit information that is not part of or which is contrary to the evidence already adduced at the hearing on the merits; ii) they express superfluous opinions and remarks that are not part of or are contrary to the evidence already adduced at the hearing on the merits; iii) they include remarks of an argumentative nature and are contrary to the evidence already adduced at the hearing on the merits. ...