Search - contravene

Not only does Article 18.6 of the Shareholders’ Agreement provide for the severability of illegal portions (Reasons, para. 53), but the framework provided by the ARDFPS already contemplates remedies other than a declaration of nullity for corporations that contravene its provisions (Reasons, para. 65). [25]            The TCC judge then considered the effect of Articles 6 and 7.3 of the Shareholders’ Agreement on the deduction claimed by the appellants. ...

It states: 174(16) A bank that contravenes paragraphs (2)(a), (c), (f), (h), (i), or (j) is guilty of an offence and liable on summary conviction to a fine not exceeding five hundred dollars in respect of each contravention. ...

. … […] 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: (a) applies to the Minister in writing for revocation of its registration; a) s’adresse par écrit au ministre, en vue de faire révoquer son enregistrement; (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, registered Canadian amateur athletic association or registered journalism organization, 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, d’une association canadienne enregistrée de sport amateur ou d’une organisation journalistique enregistrée, omet de présenter une déclaration de renseignements, selon les modalités et dans les délais prévus par la présente loi ou par son règlement; (d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information; d) délivre un reçu pour un don sans respecter les dispositions de la présente loi et de son règlement ou contenant des renseignements faux; (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), (b.1) 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), b.1) 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; (b) a duplicate of each receipt containing prescribed information for a donation received by it; and b) un double de chaque reçu, renfermant les renseignements prescrits, visant les dons reçus par l’organisme ou l’association; (c) other information in such form as will enable the Minister to verify the donations to it for which a deduction or tax credit is available under this Act. c) d’autres renseignements sous une forme qui permet au ministre de vérifier les dons faits à l’organisme ou à l’association et qui donnent droit à une déduction ou à un crédit d’impôt aux termes de la présente loi. ...

I infer that what they intend is that a broad discretionary power cannot be exercised in a manner that contravenes the Charter or the Bill of Rights (see Slaight Communications Inc. v. ...

If the answer to the first question is yes, does Revenue Canada's decision to include the SOGD in the appellant's income contravene section 15(1) of the Charter? ...

The other is that a person’s chief source of income cannot be a combination of farming and something else unless farming predominates (or is not a side-line business). [74]            That approach to the interpretation of the combination question contravenes the teaching of th e Supreme Court of Canada in several recent cases that warn against the development of judge-made rules in tax matters. ...

Therefore, even if the factual allegations referred to above had been disclosed in advance to the appellant and refuted, the revocation of the appellant's registration would still be justified. [85]            The appellant also argues that the provisions of the Income Tax Act relating to the process for revoking the registration of charities contravenes subsection 2(e) of the Canadian Bill of Rights, R.S.C. 1985, Appendix III. ...

It found that the DUPE provision, by itself, did not contravene the Charter ...

Consequently, the Partnerco assessment is invalid because it encompasses two taxation years, May 1 to 28, 2006 and May 29 to June 1, 2006, which contravenes the statute bar provisions which contemplate one assessment for each taxation year. [85]   There is no error in the Tax Court’s conclusion that the Minister unreasonably assessed Partnerco based on a notional period of May 1 to June 1, 2006. ...

The Supreme Court allowed the appeal (L’Heureux-Dubé and Bas- tarache JJ. dissenting), finding that a valid partnership had been created and that the transaction did not contravene the Bank Act. ...