Search - contravene

No provision of the plan should contravene the requirements of paragraph 8503(3)(c) of the Regulations. ... Grandfathered plans Few grandfathered plans will contravene paragraph 8503(3)(h) of the Regulations, as it exists primarily as a PA anti-avoidance rule. Those that contravene it must be amended as of January 1, 1992, but the amendment is not required to be retroactive. ...

No provision of the plan should contravene the requirements of paragraph 8503(3)(c) of the Regulations. ... Grandfathered plans Few grandfathered plans will contravene paragraph 8503(3)(h) of the Regulations, as it exists primarily as a PA anti-avoidance rule. Those that contravene it must be amended as of January 1, 1992, but the amendment is not required to be retroactive. ...

Misconduct is defined Footnote 2 as a willful action or omission by an employee that contravenes an act, a regulation, a rule, the Code of Integrity and Professional Conduct, or a policy instrument, and which may result in disciplinary action. ... Misconduct A willful action or omission by an employee that contravenes an act, a regulation, a rule, the Code of Integrity and Professional Conduct, or a CRA policy instrument, and which may result in disciplinary action. ...

Under new subsection 188.2(2), a charity may have its tax-receipting privileges suspended for a year if it contravenes any of sections 230 to 231.5 of the Income Tax Act, which include providing information as required. ...

Improper receipting occurs when a registered charity issues a receipt in a manner that contravenes the rules of the Act. ...

Offering financial rewards for information about major cases of international tax non-compliance helps encourage those with information to come forward, and dissuades others from arranging their affairs in an attempt to contravene Canadian tax laws. ...

For the locked-in addenda, we will accept the provincial definitions of spouse and common-law partner (if applicable) as long as the definitions specify that they will not contravene what is recognized as a "spouse" and "common-law partner" under the Income Tax Act. ...

Even though these arrangements contravene paragraphs 8503(3)(f) and 8502(l) of the Regulations, a plan that promises benefits based on the greater of a DB and an MP provision is not acceptable. ...

Tax Evasion Tax avoidance results when actions are taken to minimize tax, and when – while within the letter of the law – those actions contravene the intent and spirit of the law, for example, where a person undertakes a series of transactions that have as a primary purpose to reduce or eliminate tax in a manner not intended by the law. ...

Offering financial rewards for information about major cases of international tax non-compliance helps encourage those with information to come forward, and dissuades others from arranging their affairs in an attempt to contravene Canadian tax laws. ...