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FCA

Edwards v. Canada, 2003 DTC 5667, 2003 FCA 378

Article 8 stipulates: The laws previously in force in Hong Kong, that is, the common law, rules of equity, ordinances, subordinate legislation and customary law shall be maintained, except for any that contravene this Law and subject to any amendment by the legislature of the Hong Kong Special Administrative Region.   22. ...
FCA

Prescient Foundation v. Canada (National Revenue), 2013 DTC 5101 [at at 6044], 2013 FCA 120

 (1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the Minister proposes to revoke its registration if the person        (a) applies to the Minister in writing for revocation of its registration;          (b) ceases to comply with the requirements of this Act for its registration;        (c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation;          (d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information;        (e) fails to comply with or contravenes any of sections 230 to 231.5;  ...      168 ...
FCA

FRANK WILLIAMSv. Canada (Public Safety and Emergency Preparedness), 2017 FCA 252

I agree only insofar as the Minister suggests that a decision not to import must be expressed to the border services officer and that it is no defence for a traveller to argue that he or she did not intend to contravene the reporting requirement or had no knowledge they were in contravention. ...
FCA

Ark Angel Foundation v. Canada (National Revenue), 2019 FCA 21

The Foundation, as a public foundation within the meaning ascribed by the Act, is a qualified donee and subject to these provisions (see definition of “qualified donee” and “public foundation” in subsection 149.1(1), and “registered charity” in subsection 248(1) of the Act). [34]   The relevant parts of these provisions are reproduced below. 168.(1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition qualified donee in subsection 149.1(1) that the Minister proposes to revoke its registration if the person 168.(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: … […] (e) fails to comply with or contravenes any of sections 230 to 231.5; or e) omet de se conformer à l’un des articles 230 à 231.5 ou y contrevient; … […] 230.(2) Every qualified donee referred to in paragraphs (a) to (c) of the definition qualified donee in subsection 149.1(1) shall keep records and books of account — in the case of a qualified donee referred to in any of subparagraphs (a)(i) and (iii) and paragraphs (b) and (c) of that definition, at an address in Canada recorded with the Minister or designated by the Minister — containing 230.(2) Chaque donataire reconnu visé aux alinéas a) à c) de la définition de donataire reconnu au paragraphe 149.1(1) doit tenir des registres et des livres de comptes — à une adresse au Canada enregistrée auprès du ministre ou désignée par lui, s’il s’agit d’un donataire reconnu visé aux sous-alinéas a)(i) ou (iii) ou aux alinéas b) ou c) de cette définition — qui contiennent ce qui suit: (a) information in such form as will enable the Minister to determine whether there are any grounds for the revocation of its registration under this Act; a) des renseignements sous une forme qui permet au ministre de déterminer s’il existe des motifs de révocation de l’enregistrement de l’organisme ou de l’association en vertu de la présente loi; … […] [35]   The Minister focussed principally on the records relating to the consulting fees paid to Mr. ...
FCA

Robertson v. Canada, 2017 FCA 168

Allowing the appellant’s claim would be inconsistent with the purpose intended by the framers of the Constitution and, in the absence of any agreement with the federal and provincial governments, would amount to creating an enclave or statute-free zone on Canadian territory in which only tax measures enacted by the Montagnais would apply. [43]   Finally, it must be remembered that the duty imposed on the appellant to collect and remit taxes under the ETA does not contravene the tax exemption provided for in section 87 of the IA. ...
FCA

Fording Coal Ltd. v. R., [1996] 1 CTC 230

There is nothing in the plain wording of the Successor Rules to prohibit what was done, nor did the respondent contravene the object and spirit of the Act. ...
FCA

Canada v. Preston, 2023 FCA 178

The respondents did not specify which part of Rule 53(1) they relied on, but the Tax Court assumed it was Rule 53(1) (a). [6] Beyond quoting paragraphs 25 and 26 from Anchor Pointe, and stating that pleading conclusions of law or mixed fact and law “contravene the basic rules of pleading”, the respondents’ written submissions offered only one justification for striking out the pleadings. ...
FCA

Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94

In that regard, paragraph 168(1)(e) provides that the Minister may propose to revoke registration of a charitable organization if it fails to comply with or contravenes any of sections 230 to 231.5. [37]            Other than by way of a bare denial of inadequacy, the Appellant does not contest any of the Minister’s claims regarding its books and records (Appellant’s Memorandum of Fact and Law at paragraph 75). ... Dès lors, il avise le contribuable de sa décision par écrit. […] 168. (1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the Minister proposes to revoke its registration if the person 168. (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; (c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation; c) dans le cas d’un organisme de bienfaisance enregistré ou d’une association canadienne enregistrée de sport amateur, omet de présenter une déclaration de renseignements, selon les modalités et dans les délais prévus par la présente loi ou par son règlement; … […] (e) fails to comply with or contravenes any of sections 230 to 231.5; or e) omet de se conformer à l’un des articles 230 à 231.5 ou y contrevient; … […] (2) Where the Minister gives notice under subsection 168(1) to a registered charity or to a registered Canadian amateur athletic association, (2) Le ministre doit, dans le cas de l’alinéa a), et peut, dans les autres cas, publier dans la Gazette du Canada copie de l’avis prévu au paragraphe (1). ...
FCA

James H. Weiten v. Her Majesty the Queen, [1995] 1 CTC 25

The judgment was as follows: Whereas in the present case the purpose of the respondents’ motion was not to suspend the effect of the act, since according to its terms the investigations and other measures undertaken against the respondents can continue and have in fact continued; Whereas the purpose of the motion was only to suspend, on a purely temporary basis, the appellants’ access to documents, books and registers which might contain personal items of information and so contravene the protection of privacy guaranteed by law; Whereas, although this Court is not ruling on the reality or existence of the other criteria, the respondents have both in the Superior Court and in this Court demonstrated a prima facie case and so met the first condition set out above; Whereas further the Supreme Court of Canada recently heard two cases on not exactly identical but similar points of law in Baron v. ... Accordingly, before concluding that the harm is "irreparable", as required by the second criterion, the existence and extent of the harm must be determined, something which the Court of Appeal seems to have failed to do in the case at bar since it simply said that the seized documents might "contain personal items of information and so contravene the protection of privacy guaranteed by law", [translation] [1992] R.D.F.Q. 44, at page 45. ...
FCA

Minet Inc. v. R., 98 DTC 6364, [1998] 3 CTC 352 (FCA)

., some U.S. insurers declined to pay commissions to it as they feared that such payments would contravene State insurance statutes prohibiting the payment of commissions to unlicensed brokers. ...

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