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FCA
F.K. Clayton Group Ltd. v. MNR, 88 DTC 6202, [1988] 1 CTC 353 (FCA)
In my view, that subsection violates section 8 of the Constitution Act, 1982 in that it contravenes the right of the taxpayer "to be secure against unreasonable search or seizure.” ...
FCA
Humane Society of Canada for the Protection of Animals and the Environment v. Canada (National Revenue), 2013 FCA 154
(1) Le ministre peut, par lettre recommandée, aviser une personne visée à l’un des alinéas a) à c) de la définition de « donataire reconnu » au paragraphe 149.1(1) de son intention de révoquer l’enregistrement si la personne, selon le cas : … […] (b) ceases to comply with the requirements of this Act for its registration; b) cesse de se conformer aux exigences de la présente loi relatives à son enregistrement; … […] (e) fails to comply with or contravenes any of sections 230 to 231.5 … e) omet de se conformer à l’un des articles 230 à 231.5 ou y contrevient […] [3] The Minister’s confirmation is set out in a letter dated January 22, 2013. ...
FCA
Collins v. Canada, 2011 FCA 140
The two subsections of the Act referred to by Ms Collins state as follows: 239. (2.2) Every person who (a) contravenes subsection 241(1), or (b) knowingly contravenes an order made under subsection 241(4.1) is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. […] 241. (1) Except as authorized by this section, no official or other representative of a government entity shall (a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information; (b) knowingly allow any person to have access to any taxpayer information; or (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section. 239. (2.2) Commet une infraction et encourt, sur déclaration de culpabilité par procédure sommaire, une amende maximale de 5 000 $ et un emprisonnement maximal de 12 mois, ou l’une de ces peines, toute personne: a) soit qui contrevient au paragraphe 241(1); b) soit qui, sciemment, contrevient à une ordonnance rendue en application du paragraphe 241(4.1). ... 241 ...
FCA
Solvent Petroleum Extraction Inc., Organic Research Inc., Organic Research Limited Partnership, Becker Engineering Limited, Union Farm Equipment, Inc., Seona Wilder, Dara Wilder, Gerald Byerlay, C & C Auto Truck and Equipment Sales Inc., Diversified Machine Tool Inc. And Ronald Johnson v. Minister of National Revenue, [1989] 2 CTC 177
Finally, they say that the authorizing legislation being section 231.3 of the Income Tax Act is ultra vires on the basis that it contravenes the Charter and cannot support the warrants herein. ...
FCA
Canada v. Imperial Oil Ltd., 2004 DTC 6044, 2004 FCA 36
The question is whether the transaction contravenes any policy or policies underlying the provisions of the Act as a whole. ... Thus, a transaction only amounts to a misuse for the purpose of GAAR when it contravenes the policy, objective or function of the provision or provisions on which the taxpayer relies in order to avoid or minimise tax. [46] Subsection 245(4) refers to "the provisions of this Act" not "the provision of this Act". ...
FCA
Canada v. Bear, 2003 FCA 40
At 524 Iacobucci J. summarized the steps required in determining whether a law contravenes subsection 15(1) of the Charter. ... I am therefore of the view that the CPP scheme in effect from 1966 to 1988, which excluded contributions and participation of those with no taxable income including Indians employed on a reserve, did not contravene subsection 15(1) of the Charter either before or after it came into effect. ...
FCA
Trzop v. Canada, 2002 DTC 6728, 2001 FCA 380
Trzop that the reassessment contravenes long-standing authority that a successful tax appeal curtails the Minister's power to raise a new assessment. ...
FCA
Galati v. Harper, 2016 FCA 39
It was known at the time that there was an issue about the eligibility of judges of the Federal Courts to occupy those seats, as evidenced by the fact that, at the same time as he announced his intention to appoint Justice Nadon to the Supreme Court, Prime Minister Harper released legal opinions prepared at the Government’s request, all of which held that such an appointment did not contravene section 6 of the Act. [4] Mr. ...
FCA
Canada v. Benoit, 2003 DTC 5366, 2003 FCA 236
While evidence adduced in support of aboriginal claims must not be undervalued, neither should it be interpreted or weighed in a manner that fundamentally contravenes the principles of evidence law, which, as they relate to the valuing of evidence, are often synonymous with the "general principles of common sense". [...] [109] It is also important to point out that the nature of the oral history evidence in this case is quite different to that presented, for example, in Delgamuukw, supra. ... [Emphasis is that of the Trial Judge] [112] In my view, the approach suggested by Dr. von Gernet to oral history evidence is undeniably a proper approach and is entirely in line with the remarks made by McLachlin C.J. at paragraph 38 of Mitchell, supra, where she indicated that evidence adduced to support Aboriginal claims should not be weighed in a manner that "fundamentally contravenes the principles of evidence law... ... While evidence adduced in support of aboriginal claims must not be undervalued, neither should it be interpreted or weighed in a manner that fundamentally contravenes the principles of evidence law, which, as they relate to the valuing of evidence, are often synonymous with the "general principles of common sense". [...] [115] In the present matter, what is at issue is not "a right which originates in times where there were no written records of the practices, customs and traditions engaged in", but whether the Aboriginal signatories understood that a promise exempting them from tax at any time for any reason was made. ...
FCA
Thompson v. Canada (National Revenue), 2013 DTC 5146 [at at 6296], 2013 FCA 197, rev'd 2016 SCC 21
L-8, the Rules of the Law Society of Alberta and the Law Society of Alberta Code of Conduct, and in the common law applicable to the Province of Alberta thereby causing that Barrister and Solicitor to violate his Code of Conduct, breach those Rules and contravene the Act, rendering him liable for serious penal and civil consequences? ...