Search - contravene

., 84 DTC 6478, [1984] CTC 506, [1984] CTC 519, [1984] DTC 6489 (FCA)-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 no link betweeen seizure right and offence S. 231(4) contravenes the right of the taxpayer to be secure against unreasonable search or seizure because it confers "on the Minister, when he has grounds to believe that one particular offence has been committed, the power to authorize a general search and seizure relating to the violation of any of the provisions of the Income Tax Act or the Regulations. ...

Canada (Attorney General), 2022 FCA 158-- summary under Subsection 266(2) Summary Under Tax Topics- Income Tax Act- Section 266- Subsection 266(2) FATCA information reporting requirements did not contravene s. 8 of the Charter Woods JA confirmed the rejection by the Federal Court of the position of two American citizens, who had had no significant connection with the U.S. since early childhood, that the information-reporting requirements in ITA Part XVIII (the “Impugned Provisions”) resulted in the unreasonable seizure of financial information belonging to U.S. persons in Canada, contrary to s. 8 of the Charter. ...

Canada (National Revenue), 2019 FCA 296-- summary under Section 2 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 2 refusal to register a Church of Atheism did not contravene the Charter The appellant was a not-for profit federal corporation formed to preach Atheism through charitable activities. ...